Scope of SDP
SDP allows you to enter goods to a customs procedure without the need to provide a full customs declaration at the point of release. It enables operators to manage cash-flow by allowing them to provide fiscal data at a later date. It also removes the requirement for a supplementary declaration when entering goods to a customs warehouse. However, there will still be a need to continue to collect trade statistics.
SDP also removes the requirement for a supplementary declaration when entering goods to low value imports (LVBI replacement) or OSR. These Simplified Frontier Declarations have an increased data set which means a supplementary declaration will not be needed for these goods.
SDP can be used to enter goods to:
- free circulation
- customs warehousing
- end use
- low value import procedures (LVBI replacement)
- OSR on removal from customs warehousing
Data and declaration requirements
The data requirements for 1 May 2016 for an SDP declaration remains unchanged from those currently required. It is a 2-part declaration process, the initial entry is followed by a supplementary declaration which must be submitted within one calendar month, unless specifically exempted.
Depending on the customs procedures used, a guarantee will be required for imports.