Sea waybill
A waybill that covers both domestic and international transportation of goods to a specified destination by sea. This is a non-negotiable instrument of sea transport that serves as a receipt for the shipper, indicating that the carrier has accepted the goods listed and obligates itself to carry the consignment to the port of destination according to specified conditions.
Secondary compensating products (SCP)
A product which is a necessary by-product of the processing of goods imported under inward processing relief. Secondary compensating products are not regarded as waste or scrap.
Shared secrets
An additional level of security for online services. For example, if an agent or client forgets their
user ID or password and calls the Helpdesk, they will be asked their shared secrets for identification purposes. An agent will be asked to enter these the first time they transact online using the service.
Shed identity
A three-letter code that provides a unique identity for a transit shed located at a Cargo Community System airport.
Simplified Administrative Accompanying Document (SAAD)
A control document for duty paid goods moving between European Union member states.
Simplified clearance procedure (SCP)
A procedure under which exporters of goods may submit an abbreviated Customs pre-entry or an approved commercial document at the time of export. Full statistical information must be provided after the goods are exported.
Simplified declaration procedure (SDP)
Requires a two-stage declaration to the Customs Handling of Import and Export Freight system. The first stage is the provision of brief details of the consignment against which Customs clearance is given. The second stage requires the submission of a full supplementary declaration within a specified period. The SDP is only available under the New Export System.
Simplified declaration warehouse (SDW)
A supplementary declaration submitted for goods removed from a warehouse under Customs freight simplified procedure arrangements.
Simplified frontier declaration (SFD)
A Customs declaration for goods imported under the Customs freight simplified procedure arrangements. A simplified frontier declaration (SFD) contains a minimum amount of information and is submitted at the frontier. Presentation of an SFD enables clearance at the frontier or removal to local clearance procedure.
Simplified procedure values (SPV)
A special system for valuing certain fresh fruit and vegetables.
Single Administrative Document (SAD)
A multi-purpose Customs document designed to simplify and harmonise customs information requirements within the European Union (EU). The full form of the single administrative document (SAD) is an eight-part document. It is also available in shorter forms suitable for use in particular applications. There are also electronic equivalents of the SAD for computer input purposes. Also known as the C88, this document must be completed for all exports, imports and goods transiting the EU.
Single European Declaration (SED)
The European Union form used to declare imported goods to Customs.
Single market
Measures brought into force by the European Union, creating an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured. These required important changes to the way VAT and some excise duties are charged and accounted for.
SITPRO
Public body which aims to help businesses trade more effectively across national borders and cut the red tape associated with international trade.
Special territories
Countries or areas that are effectively part of the Customs territory of the European Union but not part of the fiscal (excise duty and VAT) territory. Goods imported from these territories are liable to VAT and excise duty (if appropriate) unless they are eligible for a relief. These territories are the Aland Islands, the Canary Islands, the Channel Islands, French Guiana, Guadeloupe, Martinique, Mount Athos and Reunion.
Specific duty
Duty based on a unit quantity (for example litre or kilogram) of the imported goods.
Standard exchange system (SES)
The SES is a variant of outward processing relief, which allows duty relief to be granted on goods imported as replacements for faulty goods which have been exported from the community for repair. Traders may import replacements before the faulty goods are exported, if they are authorised to use SES with prior importation.
Standard import values (SIV)
A special system for valuing certain fresh fruit and vegetables at certain times of the year, when the entry price system is in force. SIVs do not operate concurrently with simplified procedure values.
Standard industrial classification (SIC)
Standard numerical code used by the UK government to classify products and services.
Standard international trade classification (SITC)
Standard numerical code system developed by the United Nations to classify commodities used in international trade.
Standard shipping note (SSN)
Document completed by the exporter which tells destination ports and container depots and ports how the goods should be handled. A dangerous goods note must also be sent if the goods are classified as dangerous or hazardous.
Supplementary declaration (SD)
Another name used to describe a post-shipment declaration. Under the New Export System it is an electronic message sent to the Customs Handling of Import and Export Freight system to declare statistical and control information for all consignments exported under either the local clearance procedure or the simplified declaration procedure.
System for exchange of excise data (SEED)
A European Union wide database of tax warehouses and registered traders.