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Import

However, you cannot delay declarations

You 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

When you can delay declarations

You can delay declarations if:

• you import goods into free circulation intoin Great Britain (England, Scotland and Wales) from EU free circulation between 1 January and 31 December 2021
• your and the goods are not controlled,controlled
• HMRC has not told you can: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:

• declaredirectly thesefrom goodsimport
• from bya enteringcustoms themspecial procedure in yourGreat ownBritain records(for withoutexample gettingcustoms authorisationwarehousing)
• from a temporary storage facility in advanceGreat Britain
• delay using sendingtransit HMRC– if the fullmovement informationof aboutthe your goods bystarted upin tothe 175EU daysand onended ain supplementaryGreat declaration Britain

How to delay declarations

YouThe muststeps also: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.

• account

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• submitacting monthlyon Intrastatyour supplementarybehalf declarationswill forneed arrivalsa fromduty thedeferment EUaccount ifand you’rebe requiredauthorised to

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If simplifiedyou’re declarationsnot atestablished in the timeUK, theyou entrymust wasget madesomeone who is established in the recordsUK youto canenter stillthe delaygoods yourin their records and make the supplementary declaration.declaration on your behalf.

FreeIf circulationyou’re doing declarations yourself

YouYou’ll mustneed beto:

1. Get movingan goodsEORI fromnumber thestarting EUGB. intoThis freecan circulationtake (declaredup andto customs5 dutiesworking paid).days.

2. Enter Thisthe candetails beof onethese ofgoods thein following:your own records.

   • directly

     Buy fromCHIEF importsoftware and get a CHIEF badge.

   • from

     Apply for an account to defer duty payments. You will need to have a customsduty specialdeferment procedureaccount (forto examplebe authorised for simplified customs warehousing)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.

   • from

     Choose ahow temporaryyou’ll storagemake facilitysupplementary 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.

   • using

     Make transita delayed supplementary declaration –(or ifuse thesomeone movementdealing ofwith customs for you who has an authorisation) within 175 days after the goods startedare entered in theyour EUrecords.

   Transitional

   Account simplifiedfor procedures

   Thethe transitionalimport simplifiedVAT procedureson whichyour wereVAT announcedReturn for(if 31you’re Januarynot 2020VAT haveregistered beenyou withdrawn.must Youpay willat notthe betime ableyou tomake usethe themsupplementary todeclaration).

You importmust youralso goodssubmit monthly Intrastat supplementary declarations for arrivals from the EU.EU if you’re required to.

SafetyRelated and security declarationsguidance

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.