Supplementary Declarations (SDs)

A Supplementary Declaration (SD) is a post-shipment declaration that provides information used to control and work out duty for export and import consignments, as well as to gather statistical data on international trade.

 SDs are used to gather information that provides statistics for movements of goods within the EU.

Import and export SDs are used for trading outside the EU. Use simplified import and export SDs to process the financial aspects of customs procedures.

Intrastat

VAT-registered businesses that trade goods within the EU over the current threshold must submit an Intrastat declaration each month.

If your business exceeds the threshold for Arrivals of goods (purchases) but not for Dispatches (sales), you only have to complete SDs for Arrivals. If your Dispatches exceed the threshold, you only have to include Dispatches on your SD. If both Arrivals and Dispatches exceed the threshold, you must submit one SD for each. 

Once you have reached either threshold, you must submit SDs until the end of the year. You only have to submit SDs the following year if your trade for the calendar year just ending exceeds the new threshold. The threshold is reviewed annually.

Supplementary Declarations for import.

When you import goods from outside the EU, you are required to submit an SD so customs can work out how much you owe them. Traders may use SDs within Customs Freight Simplified Procedures (CFSP) so customs can determine how much duty and tax is payable, read more about CFSP in Notice 760.

Intrastat SD period

Intrastat statistics are collected on a monthly basis and it’s important you report the data in the correct period.

If your level of trade in goods with other EU member states reaches one or both of the Intrastat thresholds you must submit your SDs from the first day of the month in which the threshold is exceeded. You must continue to submit SDs until the annual value of your trade falls below the next year’s threshold, which is subject to change from time to time.

The period is the month and year (mm.yy) to which the declaration refers eg. 12/12 for December 2012.

The due date for submission is now the 21st day of the month following the period for which you are reporting transactions. For example, Intrastat data relating to April 2012 would have been due by 21 May 2012.

Question:
What are Supplementary Declarations and when do you use them?

SDs are used to gather information that provides statistics for movements of goods within the EU.

Import and export SDs are used for trading outside the EU. Use simplified import and export SDs to process the financial aspects of customs procedures.