What is the Simplified Customs Declaration Procedure?
SCDP is an HMRC-authorised scheme that lets regular importers release goods from the UK border using a minimal simplified declaration, then file the full customs entry, the supplementary declaration, by the fourth working day of the following month. It replaced the old Customs Freight Simplified Procedures (CFSP) and now runs entirely through the Customs Declaration Service (CDS).
If your business imports regularly, weekly containers from Asia for example, you will know that standard customs entries take time, cost money, and can slow your goods down at the port. The Simplified Customs Declaration Procedure exists to solve that problem.
Under SCDP, your goods clear the border on a short-form declaration. The full customs entry is filed later, in bulk, after the month ends. It is a faster, cheaper process that high-volume importers use every day, and since Brexit it has become even more relevant for UK businesses.
SCDP is a UK customs authorisation that allows approved importers to bring goods into the country using a reduced-data declaration at the frontier. The full declaration, covering commodity codes, values, and duty calculations, follows within a fixed window after the month closes.
It was previously known as Customs Freight Simplified Procedures (CFSP). HMRC rebranded it as SCDP when the UK moved from CHIEF to CDS after Brexit.
The scheme is designed for importers who bring goods in regularly. It is not for occasional importers or one-off shipments. HMRC must authorise you before you can use it.
There are two types of simplified frontier declaration under SCDP:
This article focuses primarily on SDP, the most widely used form of SCDP for importers working through a customs broker.
SCDP replaces one standard customs declaration with a two-stage process. The key advantage is that the detailed work happens after your goods are already moving.
Stage 1: Simplified Declaration at the frontier
When your goods arrive at the UK port or airport, your customs agent lodges a simplified declaration in CDS. This contains minimal data: enough to identify the goods and authorise release, but not the full commodity code breakdown, precise customs value, or duty calculation.
HMRC accepts this short-form entry and your goods are released from the port. No waiting for a full declaration to be processed.
Stage 2: Supplementary Declaration after the month ends
After the end of each calendar month, your customs broker files a supplementary declaration for every simplified declaration lodged that month. This is the full customs entry: commodity codes, exact values, origin information, duty calculation, and any preference claims.
The supplementary declaration must be filed by the fourth working day of the following month. Miss that deadline and HMRC can issue a late filing penalty.
The duty itself is deferred. Instead of paying at the port, the duty due for the whole month is debited from your duty deferment account on the 15th of the following month.
The simplified declaration is the short-form CDS entry lodged when your goods arrive. It must include enough data for HMRC to release the goods, but not a full customs breakdown.
The simplified declaration typically includes:
What it does not need at this stage: a full 10-digit commodity code, precise duty calculation, or preference claims. This is what makes SCDP fast. The simplified declaration can be lodged in minutes and goods released the same day.
The supplementary declaration is the full customs entry, filed after the month ends. This is where you provide everything HMRC needs to calculate the correct duty liability.
The supplementary declaration includes:
Deadline: fourth working day of the month following the month of arrival. Goods arriving throughout April must have supplementary declarations filed by the fourth working day of May.
Your customs broker will usually file supplementary declarations on your behalf. You remain legally responsible as the importer of record, so provide your broker with accurate invoice values, origin certificates, and preference documents before the end of each month.
SCDP is not available to all importers. HMRC sets eligibility criteria and you must be formally authorised before you can use it.
To qualify for SCDP authorisation, you must:
Goods that cannot use SCDP include:
If your broker holds an SDP authorisation, they can use it when filing on your behalf. You do not need your own authorisation in that case, but the arrangement must be documented and you remain the importer of record.
| Feature | Standard Declaration | SCDP |
|---|---|---|
| Data required at frontier | Full entry at time of arrival | Minimal data only |
| Goods release speed | After full declaration accepted | After simplified declaration — faster |
| Duty payment timing | At time of entry (or per-shipment deferment) | Monthly — 15th of following month |
| Filing deadline | At time of arrival | Supplementary: 4th working day of next month |
| HMRC authorisation needed | No | Yes — SDP or EIDR authorisation |
| Duty deferment account | Optional | Required |
| Commodity code at frontier | Yes | No |
| Best suited for | Irregular or one-off importers | Regular, high-volume importers |
Faster port release. Your goods clear the border faster because the simplified declaration is processed quickly. In practice, goods can be released the same day they arrive.
Reduced demurrage risk. Port storage charges start building as soon as a container arrives. Faster customs clearance means goods leave the terminal sooner, reducing demurrage exposure, which can reach £100–£200 per day per container.
Consolidated duty payment. Instead of paying duty shipment by shipment, your entire month’s liability is collected in one direct debit on the 15th. For importers with large monthly duty bills, this is a major cash flow improvement.
More accurate declarations. Because supplementary declarations are filed after the month ends, your broker has time to get classifications and valuations right. There is no pressure to classify 40 product lines in 20 minutes while a truck waits at the gate.
Step 1: Check eligibility. Confirm you import regularly and that your goods are eligible (excise goods are excluded). Review your customs record-keeping. HMRC may ask about your systems.
Step 2: Set up a duty deferment account. Apply to HMRC if you do not already have one. You will need to provide a bank guarantee or meet HMRC’s financial standing criteria.
Step 3: Apply online. Submit your application through the HMRC Customs Authorisation Service. You will need your EORI number and details of your import activity.
Step 4: HMRC assessment. HMRC reviews your application and may request more information. Straightforward cases are typically decided within a few weeks.
Step 5: Receive your authorisation number. Once approved, HMRC issues an SDP authorisation number. Your broker quotes this on every simplified declaration.
Step 6: Link to your customs agent in CDS. Grant your broker authority in CDS to submit declarations on your behalf. Your broker will guide you through this if it is new to you.
You cannot use SCDP without a duty deferment account. Under SCDP, the full duty calculation is not made until the supplementary declaration is filed, after the goods have already arrived. The deferment account is what makes deferred payment work.
How duty deferment works: Instead of paying duty at the point of import, all charges for the month are totalled and collected by direct debit on the 15th of the following month. This applies to import duty and, if not using Postponed VAT Accounting, import VAT.
Your own account vs your broker’s account. If you use your broker’s deferment account, they will typically charge a fee, often 0.5%–1.5% of the duty deferred per month. For importers with significant duty liabilities, setting up your own duty deferment account will usually be more cost-effective.
Most VAT-registered UK importers use Postponed VAT Accounting (PVA) for import VAT. This means VAT is accounted for on the VAT return rather than at the border. PVA is separate from the duty deferment arrangement.
All SCDP declarations must now be filed through the Customs Declaration Service (CDS). CHIEF, the old HMRC customs system, closed to import declarations in November 2023.
In CDS, simplified frontier declarations are filed using specific declaration category codes that identify them as SCDP entries. The system links each supplementary declaration back to the relevant simplified declaration through a previous document reference. This creates an auditable chain from arrival to final duty calculation.
To use CDS, whether directly or through an agent, you need a CDS account linked to your EORI. This is set up through HMRC’s Government Gateway. You must also grant your customs broker authority in CDS to act on your behalf. If your broker already files standard declarations for you, they are likely CDS-enabled. Confirm this before applying for SCDP authorisation.
Missing the supplementary declaration deadline. The fourth working day of the following month is a firm deadline. If your broker is waiting on invoices or origin documents from you, they cannot file on time. Send all shipment documentation to your broker by the last day of the month.
Inaccurate customs values. The customs value on the supplementary declaration must be correct. It is not simply the invoice price. It may include freight, insurance, and other additions. If your simplified declaration used an estimate that differs significantly from the final figure, HMRC may query it.
Wrong commodity codes. Commodity code errors are one of the most common causes of misdeclaration. A wrong code means the wrong duty rate, either overpaying or, more seriously, underpaying.
Missing preference claims. If your goods qualify for a reduced duty rate under a UK trade agreement, such as the UK-EU TCA, CPTPP, or UK DCTS, but the supplementary declaration does not include a preference claim, you pay full MFN duty. Make sure your supplier provides a valid proof of origin for every eligible shipment.
Using SCDP for excise goods. Excise goods cannot use SCDP and require a full frontier declaration. Make sure your broker knows which goods in each shipment are excisable.
SCDP existed before Brexit as CFSP. The two-stage principle has not changed, but several things are different.
CFSP became SCDP. The rebranding reflected the migration from CHIEF to CDS. HMRC retained and, in some cases, simplified the procedures.
CHIEF closed. All SCDP declarations must now go through CDS. Brokers who had CFSP authorisation under CHIEF needed to re-establish on CDS. Most have done this, but confirm your broker is fully CDS-enabled.
More preference opportunities. Since Brexit, the UK has negotiated its own trade agreements: UK-Japan CEPA, UK-Australia FTA, CPTPP accession. If your goods originate in a country with a UK agreement, you may be able to claim preference on your supplementary declarations that was not previously available under the EU framework.
More importers now need SCDP. UK businesses importing from the EU now face UK customs requirements for the first time. Importers bringing regular EU shipments, who previously needed no customs processes, have become significant users of SCDP since the end of the Brexit transition period.
Northern Ireland is different. Goods moving between Great Britain and Northern Ireland are subject to Windsor Framework arrangements. SCDP rules for NI movements differ from those for GB imports from third countries. If you move goods between GB and NI, confirm the correct procedure with your broker.
The business: A UK fashion retailer, Holloway & Co, imports clothing from three suppliers in Guangzhou. They ship four 40-foot containers per month, arriving weekly at Felixstowe. Annual import duty spend is around £180,000.
Before SCDP: Each container required a full customs entry before goods could leave the terminal. Their broker needed the commercial invoice, packing list, and bill of lading for each shipment, then had to classify 30–40 clothing styles before HMRC would accept the entry. Goods sat in the Felixstowe terminal for 2–3 days. Demurrage charges averaged £400 per container per year.
After SCDP: The broker lodges a simplified declaration for each container on arrival, released the same day. At month end, the broker sends one data request covering all four containers. Holloway & Co provides final invoice values and preference documents (some suppliers provide statements of origin under the UK-Vietnam FTA). Supplementary declarations are filed by the third working day of the following month. Duty is collected from Holloway & Co’s duty deferment account on the 15th.
The result: Port release time dropped from 2–3 days to same-day. Demurrage charges eliminated. Monthly duty bill consolidated into one direct debit. Estimated annual saving in terminal storage and admin costs: around £8,000–£12,000.
What does SCDP stand for?
SCDP stands for Simplified Customs Declaration Procedure. It is the current name for what was previously called CFSP, Customs Freight Simplified Procedures.
Do I need my own SCDP authorisation, or can my broker use theirs?
Your customs broker can use their own SDP authorisation to file on your behalf. You do not necessarily need your own. But you remain the importer of record and are legally responsible for the accuracy of the declarations.
Can I use SCDP for imports from the EU?
Yes. SCDP applies to imports from any country, including EU member states. Post-Brexit, UK importers bringing goods from the EU must file UK customs declarations, and SCDP is available for those who qualify.
What happens if my supplementary declaration is late?
HMRC can issue a financial penalty. Persistent late filing risks your SCDP authorisation. Build a process to get documentation to your broker before month end.
Is import VAT deferred under SCDP?
Most VAT-registered UK importers use Postponed VAT Accounting (PVA), meaning import VAT is handled on the VAT return rather than at the border. SCDP duty deferment covers import duty. VAT can also be deferred through the deferment account if you are not using PVA.
What is the difference between SDP and EIDR?
SDP involves lodging a short-form declaration in CDS when goods arrive. EIDR is lighter still: you record the goods in your own commercial records at arrival without lodging anything in CDS at the frontier. EIDR requires stricter record-keeping and is typically used by larger importers with thorough internal systems. Both require HMRC authorisation and lead to the same supplementary declaration process.
What records do I need to keep under SCDP?
You must keep records enough for HMRC to verify your supplementary declarations: commercial invoices, packing lists, bills of lading or airway bills, certificates of origin, and preference documents. Keep records for at least four years. Under EIDR, you must also record when goods were entered into your records and their precise location.
Can small businesses use SCDP?
Yes, if you meet the eligibility criteria. SCDP is not restricted by business size. HMRC does require that you import regularly. It is not designed for businesses with infrequent or one-off imports.
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