Guide

Supplementary Declarations for import

Submitting Supplementary Declarations

Using Customs Freight Simplified Procedures (CFSP) to clear goods requires that your Supplementary Declarations (SDs) are submitted electronically via the Customs Handling of Import and Export Freight system (CHIEF).

When to submit your SDs

SDs must be submitted by the end of the fourth working day of the month following the date of acceptance of the Simplified Frontier Declaration (SFD), or the date of defined key movements of the goods, if later. You can find out about the deadlines for sending SDs to CHIEF in Notice 760.

Different deadlines apply to excise goods. You can find out about excise reporting periods in Notice 760.

To find out more about CHIEF, read more about UK's import and export processing system CHIEF.

Processing SDs

SDs can be submitted individually or in batches. How and when you submit the SD most effectively is dependent on your goods' movement and the customs processes they're in after they have passed the frontier using the SFD.

If you're submitting SDs for goods under the Simplified Declaration Procedure or Local Clearance Procedure (LCP), you must submit a Supplementary Declaration Import (SDI). If you're submitting SDs for goods coming out of a customs warehouse under the LCP, you must submit a Supplementary Declaration Warehouse (SDW). Reada more about Customs Freight Simplified Procedures.

SDs can be submitted at any time between the acceptance of the SFD and the deadline. However, you should leave some time ahead of the deadline to ensure the SD is accepted before the deadline passes.

Acceptance

Once your SD has been accepted, you'll receive electronic confirmation which will also show the amount of duty and taxes that you owe. This acceptance message is called a Customs Response Message.

Final Supplementary Declarations (FSDs)

FSDs must also be regularly submitted. FSDs show the number of SDIs and SDWs submitted and/or due in the reporting period. If you're using standard customs reporting periods, these must also be submitted by the fourth working day of the month following the reporting period.