Simplified declaration (SD) for imports

This simplified procedure allows an economic operator to omit some particulars and supporting documents of a standard declaration at the time of customs clearance. The simplified customs declaration is a twostep procedure as follows:

• The simplified declaration, containing the minimum required data elements is lodged by the economic operator.
• The supplementary declaration, containing the remaining required data is lodged after the goods have been released. (There are circumstances where the supplementary declaration may be waived.)

If you wish to apply for an authorisation to use the simplified declaration procedure for imports, you must:

• have a record of compliance with Revenue
• and
• have certain operational procedures in place
• or
• be an Authorised Economic Operator for Customs simplifications (AEOC).

Prohibited or restricted goods are not eligible for the simplified declaration procedure at import.

The simplified declaration must contain enough information for the goods to be identified. It must be accompanied by all documents necessary to release the goods. However, some of your documents may be unavailable for reasons outside your control. In this case you must satisfy Revenue that these documents exist before we will accept a simplified declaration.

If you are authorised to use simplified declarations, you must be approved for a deferred payment account. You must ensure you have sufficient security in place to cover customs charges on your simplified declarations.

Individual consignments may be imported and released for free circulation in any one month under this procedure.

All such declarations made during the month must be supplemented. Each simplified and supplementary declaration is on a one-for-one basis, that is, one supplementary for every simplified. The simplified and supplementary shall be deemed to constitute a single, indivisible instrument. This instrument takes effect on the date of the acceptance of the simplified declaration.

The date of acceptance of the initial simplified declaration will be the date used to apply import duties and any other provisions.

How to apply for simplified declaration for imports

You should apply for simplified declaration for imports electronically using the Customs Decision System (CDS).

Further information

If you need further information contact the Simplifications Unit.