Final Supplementary Declarations
Information about Final Supplementary Declarations (FSDs).
At the end of each reporting period, no later than the eleventh calendar day of the month following the end of the reporting period, a Final Supplementary Declaration (FSD) must be submitted to the Customs Declaration Service (CDS) confirming the number of Supplementary Declarations (SDs) finalised, the number actually due and any late declarations from previous reporting periods. Nil returns are required.
The FSD is an end of period notification that is used by HMRC, and the Simplified Customs Declaration Process (SCDP) authorisation holder themselves, to provide systems assurance that the trader has submitted the number of SDs declared. Where there are missing SDs, this ensures that the Simplified Customs Declaration Process National Assurance Team (SNAT) have been duly notified and details of the amount of any Duty and VAT owed have been provided, in order that monies owed on missing declarations can be collected by SNAT. Read Making a late supplementary declaration for more information.
If an SCDP authorisation holder holds both a Great Britain and Northern Ireland authorisation, they must submit separate FSDs for each authorisation as they are covered by different legislation.
The FSD must show the number of each declaration type finalised and due (even if 0/0), to enable greater auditability.
On CDS, the Declaration category code (denoting the declaration is an FSD) is Q and the PC/APC is 009097F - read Appendix 24A: Final Supplementary Declaration (FSD) Data Set for more information.
Additional Information Codes ‘FINSY’, ‘FINSZ’ and ‘FINSL’ are mandatory on all FSDs including nil returns - DE 2/2.
The acceptance date (taxpoint) shown on the FSD is always the first day of the month being finalised, for example, the FSD for the January accounting period (due no later than eleventh calendar day of February) would show 1 January as the acceptance date or taxpoint. The FSD contains no duty or VAT values and no monies are collected as a result of the submission of the FSD.
Most SCDP authorisation holders will submit one FSD for their EORI for each reporting period. SCDP authorisation holders can opt to use branch codes:
- AG for agents
- BR for importer
They may submit an FSD per branch code per reporting period. Where the SCDP authorisation holder utilises a branch code, the same branch code must be used on the SDs and corresponding FSD. Branch codes may be used for a variety of reasons:
- to denote a particular branch or site where the SCDP authorisation holder has several premises
- to denote the SDs and FSD submitted by a particular direct representation (DR) where the SCDP authorisation holder has more than one DR
- for third party SCDP authorised indirect representations (IRs) or DRs to denote a particular client
Traders should notify their Supervising office of any use of, or changes to branch codes.
The branch code is declared in DE 2/2 at item level.
Read Appendix 4: DE 2/2: Additional Information Statement Codes for details of any additional AI codes.
Example 1
Month of January 2024 - 45 Y type SDs were submitted but 48 Y type SDs were due. 20 Z type SDs were due and 20 Z type SDs were submitted.
DE 2/2 AI Statement text segment would show:
- AI Statement text segment FINSY would show SDY=45/48
- AI Statement text segment FINSZ would show SDZ=20/20
- AI Statement text segment FINSL would show 0
Example 2
Month of January 2024 - 45 Y type SDs were submitted but 48 Y type SDs were due. 20 Z type SDs were due and 20 Z type SDs were submitted, and there were 3 late Y type SDs relating to November 2023.
Where late SDs are also submitted in respect of previous periods the trader must insert the relevant period details, month and number of declarations submitted.
DE 2/2 AI Statement text segment would show:
- AI Statement text segment FINSY would show SDY=45/48
- AI Statement text segment FINSZ would show SDZ=20/20
- AI Statement text segment FINSL would show 11/23 SDY=3
Example 3
Month of January 2024 (no activity January and no late declarations from previous periods).
Even though no SDs are due and there are no late declarations to report, a nil return is still necessary.
DE 2/2 AI Statement text segment would show:
- AI Statement text segment FINSY would show SDY=0/0
- AI Statement text segment FINSZ would show SDZ=0
- AI Statement text segment FINSL would show 0