Check if you can delay sending HMRC full information about your goods by up to 175 days and the actions you need to take before the deadline.
Contents
- When you can delay declarations
- How to delay declarations
- Related guidance
For goods brought into Great Britain from the EU, you (or someone who deals with customs for you) may be able to delay sending HMRC the full information about your goods by up to 175 days after import.
However, you cannot delay declarations and must follow the normal rules for making an import declaration if either:
- your goods are controlled
- HMRC has told you to, because you have a poor compliance record
If your business is not established in the UK, you must get someone established in the UK to act indirectly on your behalf for customs.
When you can delay declarations
You can delay declarations if:
- you import goods into free circulation in Great Britain (England, Scotland and Wales) from EU free circulation between 1 January and 31 December 2021
- your goods are not controlled
- HMRC has not told you that you cannot delay declarations
Moving goods from the EU into free circulation
You must be moving EU goods into free circulation (declared and customs duties paid). This can be one of the following:
- directly from import
- from a customs special procedure in Great Britain (for example customs warehousing)
- from a temporary storage facility in Great Britain
- using transit – if the movement of the goods started in the EU and ended in Great Britain
How to delay declarations
The steps you will need to take will depend on if you’re using someone else to do declarations on your behalf, or are doing declarations yourself.
You must consider how long each step takes so that you do not risk leaving it too late.
If you get someone else to deal with your declarations
You’ll need to:
-
Get an EORI number starting GB. This can take up to 5 working days.
-
Get someone to deal with customs for you.
You or the person acting on your behalf will need a duty deferment account and be authorised to use simplified customs declarations processes to make supplementary declarations.
If you do get someone else to deal with your declarations using their authorisation they may also ask you to apply for an account to defer duty payments.
If you’re established in the UK, when you import your goods you can either:
- enter the goods in your records yourself and then get someone else to make the supplementary declaration on your behalf
- get someone else to enter the goods in their records and make the supplementary declaration on your behalf – you’ll need to provide these details to your representative for them to record
If you’re not established in the UK, you must get someone who is established in the UK to enter the goods in their records and make the supplementary declaration on your behalf.
If you’re doing declarations yourself
You’ll need to:
-
Get an EORI number starting GB. This can take up to 5 working days.
-
Apply for an account to defer duty payments. You will need to have a duty deferment account to be authorised for simplified customs declarations processes to pay any duties and taxes due. When we have all the information to process your application, we will aim to complete this within 30 working days.
-
Choose how you’ll make supplementary declarations for EU goods brought into Great Britain, that you entered into your own records without authorisation. You must then apply for authorisation to use simplified declarations at least 60 days before you need to make your first supplementary declaration.
-
Make a delayed supplementary declaration (or use someone dealing with customs for you who has an authorisation) within 175 days after the goods are entered in your records.
-
Account for the import VAT on your VAT Return (if you’re not VAT registered you must pay at the time you make the supplementary declaration).
You must also submit monthly Intrastat supplementary declarations for arrivals from the EU if you’re required to.
Related guidance
From 1 January 2021 to 31 December 2021 you can import controlled and non-controlled goods from the EU without making an entry summary declaration, this is also known as the safety and security declaration.
Transitional simplified procedures have been withdrawn. You will not be able to use them to import your goods from the EU.
From: HM Revenue & Customs
Published 10 July 2020
Last updated 25 May 2021
The guidance has been updated to clarify when you can delay declarations, how to delay declarations and the actions you need to take and when.
The final date that you can use the deferred declaration scheme, including submitting supplementary declarations up to 175 days after the goods have been imported, has been changed from 30 June 2021 to 31 December 2021. The date when you will need to submit safety and security declarations for imports into Great Britain from some countries has also changed, from 1 July 2021 to 1 January 2022.
First published.
