Using the Simplified Customs Declaration Process (SCDP) in the Trader Support Service

Learn about using the simplified customs declaration process (SCDP) in the Trader Support Service when moving goods from Great Britain to Northern Ireland.

Contents

The Simplified Customs Declaration Process (SCDP)

The Simplified Customs Declaration Process (SCDP) is a customs authorisation that allows traders to declare goods movements in two parts.

Before the goods move, make a simplified declaration or an entry in declarant’s records (EIDR).
When the goods arrive, make a supplementary declaration with full customs information.

Using SCDP in the Trader Support Service

The Trader Support Service has its own SCDP authorisation you can use.

Alternatively, you can apply for your own SCDP authorisation (opens in a new tab). If you want to use your own authorisation you will need to add it to your company profile.

From the menu select View company profile.
Scroll to the Authorisations section.
Select either Simplified declarations process number or Entry in declarant’s records’ number depending on the authorisation you want to add.
Select Change.
Enter the relevant number and select Continue.
Review the information on the Check your answers page and select Complete and submit.

The Trader Support Service can:

make EIDRs or create and submit simplified declarations on your behalf
create and submit supplementary declarations on your behalf

SCDP does not remove other customs requirements. You must still:

meet safety and security declaration requirements
hold the right licences and certificates needed for your goods
follow any restrictions and prohibitions on your goods

Learn more about the Simplified Customs Declaration Process (opens in a new tab).

SCDP declaration types

Entry in Declarant’s Records (EIDR)

You can make an entry in your records (EIDR) to move standard goods. You must record the goods in your own commercial records before the goods move.

The Trader Support Service can create this record for you.

A supplementary declaration is needed when the goods arrive in Northern Ireland.

Find out how to complete an entry in the declarant’s record (EIDR).

Simplified declaration

Or you can submit a simplified customs declaration before the goods move, followed by a supplementary declaration.

You can use the Trader Support Service to make a simplified declaration on its own or at the same time as an entry summary declaration.

If your goods are controlled, you must use a simplified declaration so HMRC can carry out required checks before the goods move.

Find out how to complete a simplified declaration and a supplementary declaration.

Supplementary declaration

When your goods arrive in Northern Ireland you must submit the supplementary declaration with the full customs information for the movement.

You must do this after submitting a simplified declaration or an EIDR to:

complete the customs process
allow any customs duty or taxes due to be calculated and paid

You can replace it with the Internal Market Movement Information (IMMI) (opens in a new tab) if eligible.

Supplementary declaration deadlines

The supplementary declaration must be submitted by the 10th calendar day of the month following the movement.

For example:

your goods move from Great Britain to Northern Ireland on 5 March
you must submit the supplementary declaration by 10 April

Final supplementary declaration

The Trader Support Service will automatically submit a final supplementary declaration to HMRC on your behalf.

This declaration includes all goods movements in a reporting period.

The final supplementary declaration is submitted by the 11th calendar day of the month following the reporting period.

For example:

your goods move from Great Britain to Northern Ireland during the March reporting period
the final supplementary declaration must be submitted by the 11 April

Who does what

If you are the importer of record, you are responsible for making sure the information in the simplified declaration or EIDR is correct.

You must also ensure the supplementary declaration is submitted on time, either through the Trader Support Service or by an intermediary on your behalf.

Declarations and types of goods

The declaration you can use depends on the types of goods you are moving.

Controlled goods

Controlled goods must be declared using a simplified declaration so HMRC can carry out the required checks before the goods move.

You cannot use EIDR for controlled goods.

You must check if your goods are controlled before you start.

Some controlled goods may not be eligible for simplified declaration methods. Check HMRC guidance on goods that are not eligible for SCDP (opens in a new tab).

Standard goods

If your goods are not controlled, you can use either EIDR or a simplified declaration.