This video shows the trader how to complete a Supplementary Declaration (SDI) for controlled goods at a goods item level, and details what is required if the consignment includes controlled goods such as Firearms or Sanitary and Phytosanitary goods, amongst others. The SDI is required to be completed no later than the 4th working day of the following month.
Transcript of this video:
00:00 – Welcome to this overview of the Trader Support Service portal and how to complete a supplementary declaration for controlled goods. In this video, we will take you through how to submit details on the goods movement at the goods item level. Navigate to the supplementary declaration from declarations, all, draft, supplementary declarations and selecting the number. Once the details have been added at the consignment level, which was covered in part-one recording, navigate into the declaration goods section and select the item to add the details to the supplementary declaration at the good level. This opens the item level for that good. And if you have any questions regarding this form, then please refer to the data guide at the top of the page here. This data guide includes references to other information, such as the Northern Ireland tariff tool, to support adding data for this declaration.
00:57 – When a consignment contains controlled goods and this was declared on the entry summary declaration, the commodity code field will become mandatory, and the declarant would have needed to input the correct commodity code for the controlled goods. That commodity code will be copied over from the entry summary declaration and appear here in the supplementary declaration. If the controlled goods were not declared on the entry summary declaration but were, in fact, imported or you believe the commodity code from the initial declaration to be inaccurate, you will need to enter or update the commodity code here. If you do not know the commodity code, it is recommended that you look at the Northern Ireland tariff tool so you can find the associated code for the goods you are importing. In this example, I’ve added apples. And if I navigate into the Northern Ireland tariff tool into the apples, pears, and quinces section, here I can navigate down the page and look at the associated details for the different types of apples that are here. And selecting other will take me directly to that commodity code. If you need further information, then do have a look at the import tab.
02:13 – Add the details for the country that you are importing from here, and that will provide further information regarding importing from the UK, in this example, to Northern Ireland with the associated conditions and footnotes that may apply. Depending on the commodity, there may be additional information that is defined in the tariff tool where additional codes may be required. You can copy the commodity code from the Northern Ireland tariff tool and drop that into your commodity code on the supplementary declaration at the good level if it isn’t already populated. National additional codes are used to calculate the duties and taxes applicable and are selectable from the drop-down list here. If no additional codes are required for this commodity code according to the tariff guide, leave this blank. In this example, I’m going to select VATZ. The TARIC code can be added here, and when transporting certain chemicals, the CUS code is added here. Refer to the data guide for more information on these codes. The country of origin is selectable from the list here. If you do select a specific preference that does not begin with 1, then the country of preferential origin field will become mandatory rather than the country of origin.
03:39 – Claiming preference will also require document references to be declared. Please see the Tariff On Goods Movement Into Northern Ireland guide on the Northern Ireland Customs & Trade Academy site for more details. You will be required to populate the Northern Ireland additional information codes from the selection presented. The options include NIREM, which indicates a request to de-risk a commodity code for a goods item that is not at risk of moving outside of Northern Ireland with any associated evidence. For NIREM, you will also need to be registered with the UK Trader Scheme. If you do have a qualifying de minimis aid sector selected in your company profile, you will have the option to select NIAID, which indicates a request for a subsidy against an EU duties calculation on an at-risk commodity code item. These will need to be declared with an additional information code of NIDOM on the additional information tab at the bottom of the form.
04:45 – The preference under the EU Trade and Cooperation Agreement, the TCA, will require the preference to be completed with the associated documents. Or select none of the above if the goods are at risk and attract duty. In this example, I’m going to select NIREM. If you are moving goods that require additional procedure codes, then add the details to the procedures and the additional procedure code field here using the selection options. As the goods in this example are for home use or free circulation in Northern Ireland, I have selected a procedure code of 4000 and an additional procedure code of 1CG. The goods description will come across from the associated entry summary and simplified frontier declaration. In the measurements and value section, the item gross mass will transfer from the entry summary and simplified declaration. The net mass will also transfer if it was initially populated. And as it is a mandatory field, it will need to be added here. If your good requires statistical value, enter the relevant details here. If the commodity code and country of origin or preferential origin on the declaration require supplementary units, you will see the message in the tariff requirements section at the bottom of the page here.
06:13 – If the commodity code and country of origin or preferential origin on the declaration require supplementary units, then you will see a message in the tariff requirements section here prompting you to enter the details into the supplementary units field. If you need to add a tax type, select the relevant code from the selection list here. If you are moving excise goods and you do need to add the payable tax amount as an override, then add the payable tax amount here. If you are adding a manual override value here, you may be required to add an additional information code to the additional information tab at the bottom of the page. If the commodity code and country of origin or preferential origin requires tax base units to be selected and tax base quantity, you will see a message in the tariff requirements section prompting you to populate these fields. If you do require further information, then please refer to the data guide.
07:17 – The item invoice amount is added here with the associated currency. The valuation method will default to 1, and where that method is the transactional value, then the invoice number and the valuation indicator, which is a selectable list, will be mandatory. The nature of transaction is a one or two-digit code describing that transaction. Package marks, types of packages, and number of packages will transfer across from the initial declaration. Once the details have been added for that particular good, select the save button at the bottom of the page. At the bottom of the page, we have additional tabs which may be required, depending on the commodity. The document references tab includes references for additional documents, certificates, authorisations, or references which are required for some movements. Before adding a document reference, check the tariff requirements section for guidance on what document codes are valid for the previously entered commodity code and associated country of origin or country of preferential origin.
08:29 – In this example, I can see two document codes are valid for the apples I have imported, a Y929 and C644. As I know these apples are organic, I’m going to use the document code 644. Select the new button to open the form to add that document code. Type in the document code that you need to add using the document code selection list. The document status selection list will only present the associated statuses for that document code. In this example, I’m going to select AE, meaning that my document is attached and is exhausted by this document entry. In the document reference field, add the reference number of the document you are referencing. In this example, I will add the organic goods certificate number for my apples. For the document part reference field, if you have an electronic licence that covers multiple commodities and it applies to the commodity that you are declaring, add the line number on the licence here. In this example, I’m going to leave blank. Some document codes will also require a document reason to be added here.
09:41 – Where there is a need for writing off to be declared, this can be added with a document reference at the item level here. Writing off is required for goods being released into free circulation where the document being declared refers to a specific quantity, for example, where a licence allows 1,000 litres to be imported, and the declaration is 200 litres. Once the details are added, select save here. To navigate back to the item, select the good name at the top of the page here. The tax bases tab enables you to add tax base records on the goods if they are required for this good. Select new to open the form to add new tax bases. Add the associated tax base quantity, type, base unit, payable tax amount if required, then select save. Click on the good to navigate back to the good. The item valuation tab enables you to apportion the freight charges, insurance, or VAT adjustments where they were added at the consignment to the item level. Select the new button to add the associated details for the additional deduction and the item addition deduction code. Then select save. Any additions or deductions at the item level can also be added here. The additional information tab auto-populates with the good’s domestic status from the consignment level. If required, to add additional information codes, select the new button, add the details, and then save.
11:19 – The detail previous document tab enables you to add previous documents at the item level. Those added on the entry summary and simplified declaration will transfer. To add others at the item level, select the new button, add the details to the form as required, and then select save. The additional procedure tab enables you to add further additional procedure codes if required for this commodity. Select new to add another using the drop-down options available to you here. And then once added, select save. The national additional codes tab is used when you need to add more than one additional code for your item. For more details on national additional codes, please refer to the data guide. Select new to add a new additional code using the selection option list available. Once added, select save. The duty lines tab will show you any duty that has been calculated based on the information you have entered in the supplementary declaration. Once all the details have been added to the item level, then select the save button on the form here. To navigate back to the supplementary declaration, select the unique supplementary declaration reference number here. You will then need to add the details for the other goods that are linked to this supplementary declaration.
12:48 – That concludes this video on how to submit a supplementary declaration for controlled goods at the goods item level. If you do require further information, then please visit the Northern Ireland Customs & Trade Academy website. There, you will find further detailed guidance and support on the supplementary declaration process.