Simplified Customs Declaration Process (SCDP) UK

The Simplified Customs Declaration Process (SCDP) lets UK importers release goods at the border without submitting a full customs declaration or paying duty and VAT upfront. Previously known as Customs Freight Simplified Procedures (CFSP), this two-stage electronic declaration method is designed for businesses that move goods frequently and need faster, more predictable clearance.

If your shipments are delayed by lengthy border formalities, SCDP could transform the way your supply chain operates. On The Spot Broker holds the required HMRC authorisation, which means you can start using simplified customs declarations immediately — without applying for your own approval.

What Is the Simplified Customs Declaration Process?

SCDP is a two-stage import declaration method authorised by HMRC through the Customs Declaration Service (CDS). Rather than providing every data element at the frontier, traders submit minimal information to release goods, then complete the declaration with full details by the 4th working day of the following month.

The procedure comprises 2 distinct processes that can be used separately or combined:

• Simplified Declaration Procedure (SDP) — a reduced-data frontier declaration is submitted electronically to HMRC, releasing goods into the chosen customs procedure. The missing information is then supplied via a supplementary declaration.
• Entry in the Declarant’s Records (EIDR) — goods are entered into the declarant’s own commercial records at the point of arrival, with no frontier declaration required. A supplementary declaration follows within the same deadline.

Both routes defer the payment of duty and VAT until the supplementary declaration stage, giving importers valuable breathing room on cash flow and documentation.

Key Benefits of Using SCDP for Your Business

Selecting the simplified customs declaration procedure over standard full declarations delivers measurable operational advantages, particularly for businesses handling high import volumes:

• Faster border release — SCDP clearances receive immediate “Accepted” status from HMRC, which significantly reduces documentary checks and minimises the risk of port delays.
• Deferred duty and VAT payments — no customs charges are due at the point of entry. Payments are settled when the supplementary declaration is submitted, typically by the 4th working day of the next month.
• Additional time to gather trade documents — importers gain extra days to collect invoices, certificates of origin, licences, and other paperwork that may not be available when the shipment arrives.
• Reduced operational pressure — the simplified import process removes the urgency of producing a complete declaration before goods can leave the port, freeing your logistics team to focus on distribution rather than paperwork.
• Improved supply chain predictability — with fewer border interventions, transit times become more consistent and easier to plan around.

For companies managing dozens — or hundreds — of shipments per month, the cash-flow improvement alone can justify the switch. Smaller importers equally benefit from the extended credit window and reduced administrative burden at the frontier.

Who Can Use Simplified Customs Declarations?

HMRC sets strict eligibility criteria for SCDP authorisation. To qualify, a business must:

• Be established in the United Kingdom.
• Demonstrate a clean compliance history — including timely VAT returns, correct deferment account payments, and no criminal activity connected to the business.
• Maintain detailed records of all customs declarations for a minimum of 4 years after submission.
• Operate written Standard Operating Procedures (SOPs) for customs activities.
• Hold a duty deferment account to secure the duties owed.
• Use software capable of communicating with HMRC’s Customs Declaration Service.

Meeting these requirements takes time — most applicants need at least 3 years of clean compliance history before HMRC will approve the C&E48 application. The authorisation process itself involves system testing, audits, and premises visits.

You do not need to go through this process yourself. By working with On The Spot Broker, you gain access to our existing SCDP authorisation. We act as your authorised third-party declarant, handling the entire simplified customs declaration process on your behalf.

How the Simplified Customs Declaration Process Works in Practice

Stage 1 — Frontier Release

When your goods arrive at a UK port or airport, we submit a simplified frontier declaration (or record an EIDR entry) containing the minimum data required by HMRC. This triggers an immediate release, allowing your shipment to proceed to its destination without waiting for full customs processing.

Stage 2 — Supplementary Declaration

By the 4th working day of the following month, we submit a supplementary declaration that includes the complete set of data — commodity codes, customs procedure codes, valuations, and any supporting documentation. Duty and VAT become payable at this point, drawn against your deferment account.

This two-step approach means your goods spend less time at the border and your finance team gains weeks of additional float on import charges.

Which Goods Are Eligible for SCDP?

Most non-controlled third-country goods qualify for the simplified customs declaration procedure. However, certain categories are excluded or subject to additional conditions:

• Excise goods (alcohol, tobacco) — restricted under SCDP; separate authorisation may be needed.
• Controlled drugs — not permissible under simplified procedures.
• Goods requiring phytosanitary or conformity certificates — may require standard declaration processes depending on the specific commodity.
• SCDP-prohibited commodities — a defined list of items that HMRC does not permit under this procedure.

Unsure whether your products qualify? Contact our team and we will assess your commodity codes against HMRC’s current eligibility requirements.

Why Choose On The Spot Broker for SCDP Clearance?

Opting for a customs broker with SCDP authorisation removes the single biggest barrier to using simplified declarations — the lengthy and demanding application process. Here is what we bring to the table:

• Ready-to-use SCDP authorisation — no need to apply, wait for approval, or invest in system testing. You benefit from simplified clearance from day one.
• 7-day-a-week customs clearance — our team operates every day, including weekends and bank holidays, ensuring your shipments are never held up by office hours.
• UK and EU coverage — with branches in the United Kingdom, France, the Netherlands, and Poland, we handle both sides of the customs border under one roof.
• Full compliance management — we maintain the records, SOPs, and audit trails that HMRC requires, so your authorisation is never at risk.
• Integration with other customs services — SCDP works alongside our import customs clearance, transit (T1/T2) declarations, GVMS submissions, and goods classification services for a seamless end-to-end process.

Although the simplified customs declaration process appears straightforward on paper, errors in commodity classification, procedure codes, or supplementary declaration timing can lead to HMRC penalties and costly shipment delays. Our experienced team ensures every declaration is accurate, compliant, and submitted on time.

SCDP vs Standard Import Declarations — A Quick Comparison

Start Using Simplified Customs Declarations Today

Every day spent processing full import declarations at the border is a day your goods could already be in your warehouse. The simplified customs declaration procedure eliminates unnecessary friction, accelerates your import flow, and gives your business a tangible financial advantage through deferred payments.

Ready to streamline your UK import process? Contact On The Spot Broker to discuss how our SCDP clearance service fits your supply chain — we will have you up and running without the 3-year wait for your own authorisation.