The Simplified Declaration Procedure lets you declare goods to CDS using a limited data set at the moment of crossing the border, and lodge the full supplementary declaration only after the goods are released, usually within a few days. This route requires prior authorisation from HMRC and, in most cases, a duty deferment account, but it genuinely cuts waiting time at the border for companies with regular trade volumes. Below we look at which companies actually benefit from the simplified procedure.
Contents
In brief — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and control process works
- ✓ How to maintain compliance and settlements
How to prepare the process and documents
In the area of the simplified procedure, it's crucial to distinguish responsibility between the importer, the exporter and the customs representative, since this determines the scope of data passed to the official systems.
Scope of responsibility of the parties
Minimum data set for the declaration
A customs declaration requires at least: the CN code of the goods, a customs value consistent with the invoice, the country of origin, the gross and net weight, the EORI numbers of the parties to the transaction, and the legal basis for the procedure. It's worth preparing an internal checklist linking these requirements to the responsibilities of the logistics and accounting teams, eliminating errors caused by incomplete data.
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How the declaration and control process works
A customs declaration under the simplified procedure goes through several stages, where timely data submission and ongoing contact with the customs office are key. Responsibility for the accuracy of the declaration rests jointly with the logistics team, accounting, and the person responsible for compliance.
Operational stages from notification to release
Most common risk points and how to limit them
The most common risk points are: a mismatch between the customs value and the commercial invoice, incorrect CN classification, a missing confirmation of EORI status, and incomplete transport data. Before the final declaration, check the current official notices and the status of the electronic system — this approach shortens clearance time and reduces the number of corrections needed after the declaration is lodged.
How to maintain compliance and settlements
Maintaining operational compliance requires systematic record-keeping and internal audits, which make it possible to verify the accuracy of settlements and reduce the risk of costs arising from a held shipment or incorrectly attributed tax obligations.
Record-keeping, corrections and evidence of due diligence
Record-keeping should cover a complete set of documents for every transaction: customs declarations, invoices, transport documents (CMR/AWB), and proof of payment of duty and VAT. If a declaration needs correcting, it's essential to document the basis for it and obtain the office's approval — this is evidence of due diligence during a tax or customs audit.
Working with a customs agency and internal audit
Working with a customs agency that holds AEO (Authorised Economic Operator) status makes the process more predictable and reduces how often physical checks happen. A quarterly internal audit, covering a sample of customs declarations, helps detect systematic classification or valuation errors before an external audit takes place.
Summary
In summary: when it comes to "the simplified procedure — is it worth it?", the key is to run the process according to current official guidance, with a clear division of responsibilities and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend your records during an audit. If any requirement is unclear, check the current guidance on GOV.UK or with KAS before making a final operational decision.
Legal basis and sources
- EC TAXUD: EU Customs Tariff TARIC
- KAS: National Revenue Administration
- Ministry of Finance: Podatki.gov.pl
If regulations or system notices are updated, check the current guidance on GOV.UK or with KAS before submitting a declaration.
Frequently asked questions
What is the simplified declaration procedure and who is it for?
The simplified declaration procedure is a customs procedure that allows an incomplete customs declaration, or an entry in the declarant's records, to be lodged instead of a standard declaration. It is intended for companies with AEO status or authorised by the customs office, which trade goods regularly and can guarantee that the supplementary data will be complete within the set deadline.
What documents are needed for the simplified procedure?
The minimum set of documents includes: a commercial invoice, a goods specification (packing list), a transport document (CMR or AWB), an EORI number, the CN classification of the goods, and — for imports — confirmation of the customs value. Depending on the procedure, the customs office may require additional licences, permits or certificates of origin.
What are the main risks in using the simplified procedure?
The main risks are: incorrect tariff classification leading to an underpayment of duty, a mismatch between the customs value and the invoice, failing to lodge the supplementary customs declaration on time, and failures of the electronic systems at a critical point in the clearance. Regular internal audits and keeping up with official notices effectively reduce these risks.
Does the simplified procedure shorten clearance time at the border?
Yes — with entry in the declarant's records (EIDR), goods can be released without the documents being physically present at the customs office at the moment of crossing the border. This requires prior authorisation and keeping the office informed. How much time is saved depends on data quality — incomplete or inconsistent information can trigger a check and a delay.
How do you choose a customs agency to handle the simplified procedure?
Check whether the agency holds AEO-C (Customs Simplifications) or AEO-F (Full) status, which confirms it is authorised to use simplified procedures. Familiarity with the electronic systems (AES, CDS, S&S GB in the UK) and experience in your industry also matter. Transparent cost accounting and availability in urgent situations are additional selection criteria.
Related guides
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