Every shipment entering the United Kingdom must clear HMRC through the Customs Declaration Service. But UK customs entry types are not all the same. HMRC offers several declaration methods, each suited to different shipment volumes, speeds, and compliance needs. Consequently, choosing the wrong one can delay your goods at the border.
This guide covers the three main routes. It helps you decide which method fits your import profile.
What UK Customs Entry Types Mean for Your Imports
Customs entry types are the declaration methods HMRC accepts for goods arriving in the UK. They control how much data you provide at the frontier. Moreover, they determine when duties and VAT become due.
HMRC updated the terminology in 2024. The new term Simplified Customs Declaration Process (SCDP) replaced the older Customs Freight Simplified Procedures (CFSP). However, many in the industry still use both names. In practice, they describe the same framework.
The three main routes are:
Standard full declaration: You submit all customs data upfront at the point of import.
Simplified Declaration Procedure (SDP): You submit a reduced-data frontier declaration first, then a full supplementary declaration later.
Entry in the Declarant’s Records (EIDR): You record the entry in your own commercial records. No frontier submission to HMRC is necessary.
Standard Full Declarations
A standard declaration needs every data element at entry. These include commodity codes, customs value, origin, and transport details. In addition, you must attach supplier invoices, packing lists, and any certificates or licences.
HMRC processes the submission and releases goods once accepted. This route works well for businesses importing a few shipments each month. Therefore, you need no special HMRC authorisation beyond an EORI number and a customs agent.
Speed is the main drawback. If your paperwork is incomplete when the vessel arrives, your cargo waits at the port. For high-volume importers, submitting full data for each consignment creates bottlenecks.
Simplified Customs Declaration Process (SCDP)
SCDP is a two-stage framework for businesses that import regularly. It lets authorised traders release goods with minimal frontier data. The full declaration follows later.
The framework has two procedures. You can use them together or separately:
Simplified Declaration Procedure (SDP): The importer submits a Simplified Frontier Declaration (SFD) at entry. The SFD contains only a goods description, a Declaration Unique Consignment Reference, and a procedure code. HMRC typically processes these within minutes.
Entry in the Declarant’s Records (EIDR): You do not submit a frontier declaration to HMRC. Instead, you record the entry in your own commercial records. HMRC releases goods immediately. A supplementary declaration follows within the same deadline as SDP.
Both SDP and EIDR defer duty and VAT payments. You settle payment when you submit the supplementary declaration. Specifically, this falls on the fourth working day of the following month.
Controlled goods, such as certain foods and chemicals, can only use SDP at the frontier. EIDR is not permitted for these categories.
Supplementary Declarations
A supplementary declaration completes the entry for goods released under SDP or EIDR. It contains all the data from a standard full declaration. For example, this includes commodity codes, customs value, freight costs, origin, and preference claims.
The deadline is the fourth working day of the month after acceptance. For instance, goods cleared in June need a supplementary declaration by the fourth working day of July.
HMRC allows aggregation of multiple simplified entries into one submission. Cycles can be daily, ten-day, or monthly. However, aggregation requires specific authorisation. Late submissions risk civil penalties.
Who Can Use Simplified Procedures
HMRC sets clear criteria for SCDP authorisation. According to official HMRC guidance at www.gov.uk/guidance/using-simplified-declarations-for-imports, applicants must establish themselves in the UK and hold an EORI number. A duty deferment account is mandatory.
Businesses must also keep customs records for four years. You need written operating procedures. Additionally, your software must communicate with CDS, and you must apply using form C&E48.
Importers without their own authorisation can still use simplified procedures. They work through a freight forwarder who holds SCDP approval. The agent submits declarations under their own authorisation.
Five Steps to Choose the Right Customs Entry Type
Start by assessing your monthly import volume. If you bring in fewer than five shipments per month, a standard declaration through a customs broker is usually sufficient.
Check whether your goods are controlled. Foods, chemicals, and licensed products require SDP or a standard declaration. Moreover, EIDR is not available for these categories.
Evaluate your documentation readiness. If supplier paperwork often arrives after the shipment, SDP gives you breathing room at the frontier.
Apply for a duty deferment account. This is mandatory for both SDP and EIDR. Without one, you cannot defer duty and VAT payments.
Ask your freight forwarder about their SCDP authorisation. If they already hold it, you can use simplified procedures without applying to HMRC yourself.
Standard vs SDP vs EIDR: Quick Comparison
| Feature | Standard | SDP | EIDR |
|---|---|---|---|
| Data at frontier | Full | Reduced (SFD) | None |
| Frontier submission | Yes | Yes | No |
| Duty/VAT timing | At entry | Deferred | Deferred |
| Supplementary declaration | No | Yes | Yes |
| HMRC authorisation | No | Yes | Yes |
| Controlled goods allowed | Yes | Yes | No |
| Best for | Occasional | Regular | High-volume |
How NKR Freight Handles UK Customs Entry Types
NKR Freight manages all three entry types through its in-house customs team. As a BIFA and FIATA member since 2012, NKR holds the necessary SCDP authorisations. We submit both SDP and EIDR declarations on behalf of importers.
For regular importers, this means faster border clearance and deferred duty payments. There is no need to apply for HMRC authorisation independently. Our in-house specialists prepare every declaration with full attention to compliance.
Frequently Asked Questions
What is the difference between CFSP and SCDP?
SCDP is the current HMRC term, introduced in January 2024. CFSP is the older name for the same framework.
Do I need my own HMRC authorisation to use SCDP?
No. You can access simplified procedures through a freight forwarder who holds SCDP approval. NKR Freight submits declarations under its own authorisation as your representative.
What is the deadline for supplementary declarations?
The fourth working day of the following month. For example, goods cleared in March need a supplementary declaration by the fourth working day of April.
Can I use EIDR for all goods?
No. Controlled goods must use SDP or a standard declaration at the frontier. EIDR is not permitted for these categories.
Conclusion
The right UK customs entry type affects clearance speed and payment timing. Standard declarations suit occasional shipments. SDP helps regular importers clear goods faster with reduced frontier data. Furthermore, EIDR offers the quickest process for high-volume traders.
NKR Freight handles all three entry types through its in-house customs team. Your goods clear with speed and full HMRC compliance.
Contact NKR Freight today to discuss the right entry type for your imports. Learn more about our customs clearance services.