Annex
Annex of primary and secondary legislation.
»Ê¹ÚÌåÓýapp legal basis for SCDP is the Taxation (Cross Border Trade) Act 2018 (TCTA) and the Customs (Import Duty) (EU Exit) Regulations 2018 (CIDEER).
Schedule 1 (9) of the TCTA makes provision for the UK Customs Authority to authorise applicants to use Simplified Procedures under certain conditions.
| Topic | Legislation |
|---|---|
| Simplified Declaration Process (SDP) | TCTA: Schedule 1 (9) Sec 3 |
| Supplementary Declarations | TCTA: Schedule 1 (9) |
| Security | TCTA: Section 21, 25, 26 & Schedule 1 (4)(5)(6)(19) |
| Controlled Goods | TCTA: Part 1, Section 11 (3)(C) & (4) (A-F) |
| Special Procedures | TCTA: Schedule 1, Part 9, 18 (1), TCTA: Section 23, Schedule 2 (Parts 1, 7, 19), Schedule 6 |
| Topic | Legislation |
|---|---|
| Simplified Declaration Process (SDP) | CIDEER: Chapter 3, Section 30, 31, 32, 33, 34 & 35 |
| Entry In Declarants Records (EIDR) | CIDEER: Chapter 3, Section 31, 32, 33, 36, 37 |
| Supplementary Declarations | CIDEER: Chapter 3, Section 32, 33, 34, 35 |
| Excise | UCC - . CIDEER - |
| Special Procedures | CIDEER: Chapter 2, Section 16, CIDEER: Chapter 3, Section 32, 36, 37 |