CFSP06100 - Supplementary Declarations (SDs): general information
A SD is required for all goods released to a customs procedure using CFSP to report the fiscal, statistical and control data to CHIEF. It is essentially a full SAD declaration but may only be transmitted electronically to CHIEF as an EDIFACT message using transaction Insert Import Supplementary Declaration (IISD) or Insert Import Supplementary Warehouse (IISW) via either:
- DTI (providing a direct route into CHIEF) or
- Electronic Data Capture Service (EDCS) via an email attachment.
For more information on the possible transmission routes for SDs, how to transmit the messages, how to authorise a trader to use a transmission route and how to test the communication links see CFSP15000.
The SD forms part of a single indivisible instrument with the initial declaration (ie the entry in records using LCP, or the SFD if using SDP) and therefore the core data such as the agent, consignee, description of the goods etc declared on the initial declaration must remain unchanged on the SD.
Once a SD has been received by CHIEF it will undergo the same validation checks as a full frontier SAD. Where data errors are found within the SD, CHIEF will reject the declaration and return it to the trader with an error response message. No record of the rejected declaration will be retained by CHIEF and a corrected SD will need to be submitted in full and cleared by CHIEF before the end of the reporting period (see CFSP06150 for details of reporting periods).
In addition to validating the data declared in each field of the declaration, CHIEF will also perform Front End Credibility checks (FECs). These FEC checks will question any inconsistencies declared between different fields of the declaration and will require confirmation from the trader that the information is correct. The SD will not be cleared by CHIEF until this confirmation is received. FEC checks will target any fields within an SD where the data is conflicting.
When a valid, credible SD is processed by CHIEF, it will allocate an entry reference number, calculate the duties due and send an acceptance message to the trader including these details. This is called a CUSRES.
Once accepted by CHIEF, SDs will not normally be finalised immediately. Finalisation will usually occur up to a maximum period of 24 hours later. SDs submitted on the second, third or fourth working days of the calendar month with a tax point proper to the reporting period that is ending will be finalised immediately. Any SD submitted after the end of its reporting period will also be finalised immediately.
When an entry has been finalised by CHIEF, a record of the entry will be downloaded into MSS. Audit officers should initially obtain copy entries for CFSP traders from the MSS record. Any further information required about the entry will need to be obtained directly from the importer or Indirect Representative. As CFSP is an electronic declaration procedure there are no hard copy entries held by Customs.
Amending supplementary declarations
Prior to finalisation, the sender of the SD may amend it electronically if they discover an error. The facility to amend entries within 24 hrs will not be available for those declarations submitted on the second, third and fourth working day following the month end. After finalisation the SD may not be amended electronically and should any adjustments be required the trader must submit a new manual entry to the CNAT or contact the C18 team in Salford or the Repayments team in Dover.
Some electronic amendments of entries require Customs intervention to accept the amendments. Without this intervention the entry will be held on CHIEF and remain un-finalised. In these instances the revenue will not be collected from the trader. The CNAT will perform regular LTUE (List Trader Un-cleared Entries) checks to ensure there are no entries awaiting finalisation.
Cancelling supplementary declarations
Some software packages may provide the facility for entries that are un-finalised on CHIEF to be cancelled. Any SDs that are cancelled will be removed from CHIEF and no duties will be collected. Therefore, as required, a valid SD should be submitted to replace the cancelled entry.