SDP or a Full Declaration?
Two ways to clear goods
Two ways to clear goods, and the right one depends on how often you import. A full declaration is one step: complete data filed, duty settled on submission, no authorisation beyond standard customs registration. SDP is two steps: a reduced frontier declaration for release, then a supplementary declaration to finalise duty, with prior HMRC authorisation.
The rule to follow
The difference between SDP and a full declaration sets both out side by side. Here is the rule. Count your entries. Import occasionally, and a full declaration keeps life simple. Import high volumes on regular routes, and SDP speeds release and eases cash flow enough to justify the monthly reporting. For high-volume, compliant importers, the two-step approach usually wins.
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