- Simplified Declaration Procedure (SDP) for the release of goods at the frontier to most Customs procedures.
- Local Clearance Procedure (LCP) for the removal of goods from the frontier under transit arrangements to designated premises followed by temporary storage and release to a Customs procedure
Simplified Declaration Procedure (SDP)
The SDP may be used to release goods to free circulation, IPR, PCC, End-Use, OPR (including Simplified OPR) TI, a Freezone; or Customs Warehousing* at the frontier.
To enter goods to any of the above procedures using the SDP a Simplified Frontier Declaration (SFD), containing a minimum amount of information, is required by Customs at the frontier.
A Supplementary Declaration Import (SDI) is then required for all goods declared using an SFD. The SDI is an electronic message sent to CHIEF, which contains fiscal and statistical information and allows Customs to calculate the tax and duties due. The SDI must be sent to and accepted by CHIEF before the end of the fourth working day of the month following the month in which the SFD was accepted.
*Traders using the SDP to release goods to a Customs Warehouse must also be authorised for Local Clearance Procedures (LCP) to be able to declare warehouse removals.
Local Clearance Procedure (LCP)
The LCP can be used to release goods to a Customs procedure from designated premises. The goods are moved from the frontier to designated premises under Transit procedures and move into a period of Temporary Storage. On removal from Temporary Storage it is necessary to enter the goods to a Customs procedure in the traders Local Clearance record and subsequently submit an SDI.
At the frontier an SFD is required by Customs. Once the goods are released by Customs the trader can use Community Transit (CT) or UK Transit procedures to move the goods from the frontier to their designated premises. The transit movement is, considered to be, completed when the goods arrive at the premises.
When the transit movement is discharged the goods are deemed to be in Temporary Storage. The consignment can remain, in whole or in part, in Temporary Storage for a period not exceeding twenty days from the date of transit discharge before it must be entered to a Customs procedure.
To release goods to a Customs procedure the trader must make an entry in their Local Clearance records. The entry of the goods in the records establishes the tax point (unless the goods are being entered to Customs Warehousing) and sets the base date for submitting the SDI (the end of the fourth working day of the month following the month in which the goods were entered in the records). The Customs conditions relating to the procedure chosen will apply.
Removal from Customs Warehousing using Local Clearance Procedure
If the goods are entered into a Customs Warehouse under CFSP the LCP must be used when the goods are removed from the warehouse. The trader makes an entry in their Local Clearance record which establishes the tax point and creates the base date for the submission of a Supplementary Declaration Warehouse (SDW). Once the entry has been made the goods can be removed from the warehouse without clearance from Customs.
Like the SDI, the SDW is an electronic message sent to CHIEF, which contains fiscal and statistical information and allows Customs to calculate the tax and duties due. The SDW must be sent to and accepted by CHIEF before the end of the fourth working day of the month following the month in which the entry was made in the Local Clearance record.