Supplementary Declarations (SDs) form an essential part of the Customs Freight Simplified Procedures (CFSP). SDs are electronic messages sent to the Customs Handling of Import and Export Freight system to declare fiscal and statistical information for consignments under either the Simplified Declaration Procedure or the Local Clearance Procedure.
Once goods have been imported, you submit your SDs which are used to calculate the duty and taxes you owe and track levels of international trade. Using CFSP minimises the time and paperwork needed to import goods into the UK.
Submitting SDs is mandatory, but their use as part of CFSP can help importers more effectively manage cashflow as SDs can be completed closer to the time when payment for the goods is received.