Updated Guidance: BTOM & SCDP Implementation

In line with the implementation timelines of the Border Target Operating Model (BTOM) and any subsequent communications, HMRC would like to clarify that the goods described in the BTOM as being subject to Sanitary and Phytosanitary controls are considered Controlled Goods.   

This is because, for animal products, plant and plant products and high-risk food and feed of non-animal origin, if the Online Trade Tariff indicates you need to meet the veterinary control or phytosanitary controls, you will need to pre-notify on IPAFFS. This will produce the first part of a Common Health Entry Document (CHED). Depending on the risk level of the goods, you may need to attach an Export Health Certificate or Phytosanitary Certificate from your exporter in your IPAFFS CHED pre-notification.   

From 15 March you will be unable to make customs declarations in your own records for imports of: 

  • high, medium and low risk animal products under the Target Operating Model from EU and EFTA countries  
  • high, medium and low risk plant and plant products under the Target Opening Model from EU countries, Switzerland and Liechtenstein 
  • high risk food and feed of non-animal origin from EU and EFTA countries 

From 15 March, you will need to either: 

a. submit a simplified frontier declaration (if you are authorised to do so) – for controlled goods there are additional data elements that must be completed on the simplified frontier declaration and specific additional procedure codes (APC) which must be used, and included in the authorisation. Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS) – GOV.UK (www.gov.uk) refers; or   

b. submit a full import declaration.   

Where you declared SPS goods in your own records prior to 15 March, you may still complete your supplementary declaration after 15 March. You must submit supplementary declarations for movements in March by the 4th working day of April.    

If you need to amend your simplified customs declaration authorisation, you must contact customsauthorisations@hmrc.gov.uk or your Customer Compliance Manager and regional Large Business mailbox in advance of 15 March.  

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