Ineligible goods and procedures: excluded goods and Procedure Codes and Additional Procedure Codes the Customs Declaration Service

Information about ineligible goods and procedures, excluded goods and Procedure Codes (PCs) and Additional Procedure Codes (APCs) for the Customs Declaration Service (CDS).

Ineligible goods and procedures

Simplified Customs Declaration Process (SCDP) may be used for the importation of most third country goods. There are a few commodities that, for frontier control purposes, are either completely outside the scope of SCDP鈥痮r may only be used under Simplified Declaration Process (SDP). Likewise, because of frontier operational procedures, a number of Procedure Codes (PCs) are also excluded from SCDP鈥痮r restricted to use with SDP.聽

The following categories of goods are excluded from use with all forms of SCDP.

Authorisation by declaration

Goods controlled by Customs under the鈥痑uthorisation by declaration鈥痜or Temporary Admissions, Inward Processing, End-use and Outward Processing (collectively known as Special Procedures).

Note: Traders who hold a鈥痜ull authorisation to use these economic reliefs may import Special Procedure (SP) goods using SCDP鈥痯rovided it has been approved within their SP authorisation.聽

ATA Carnet goods

The carnet also acts as a declaration, therefore goods imported under ATA procedures are not eligible.聽

TIR

Goods arriving in the UK on a TIR carnet may be entered to SCDP鈥痯roviding the TIR carnet is discharged at an office of destination at the frontier, prior to submitting an SFD. Traders must present both the TIR carnet and the goods to Customs for discharging. The DUCR and SFD entry no/MRN or C21i EIDR NOP, if known, must be quoted on the TIR carnet. The TIR reference number must be quoted on CDS in DE 2/1 - Summary declaration/previous document of the SFD.聽

Some third country excise goods

All imports of excise goods other than alcohol (and related goods such as perfume), tobacco or hydrocarbon oils products, are excluded from use with all forms of SCDP.聽

UK excise goods

All excise goods that are subject to any form of excise duty, including 鈥榗omposite鈥� goods.聽

Goods removed from a Customs Warehouse that are for re-exportation

Goods removed from a Customs Warehouse鈥痶hat are for re-exportation, entered to transit (SCDP is for importation only).聽

Personal effects

Non-commercial imports and personal effects subject to C3 declarations.聽聽

Note:鈥疧ther personal effects may be imported using SCDP,鈥痯rovided the declaration is submitted in an Indirect Representative (IR) or鈥疍irect Representative (DR) capacity by an authorised SCDP鈥痶rader. For details of which personal effects PCs and APCs are eligible, see excluded procedure code guidance in the link below.聽

North Korean origin

Goods imported with a country of origin or country of dispatch of North Korea (country code KP) are not permitted and must only be imported using Standard Declarations.

Excluded procedure codes and additional procedure codes

Read Simplified procedures exclusion list of procedure and additional procedure codes for CDS for more information on import PCs and APCs are excluded from use with SCDP or are restricted to use with either SDP or EIDR removal from warehouse.