Change description : 2022-05-16 14:13:00: The section ‘Related guidance’ has been replaced with the section ‘Check if you need to make an entry summary declaration’. [BrexitGuidance and regulation]
For goods brought into Great Britain (England, Scotland and Wales), 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.
You can delay declarations if your goods are not controlled, are moving from EU free circulation and HMRC has not told you that you cannot delay declarations, and either:
you brought goods from EU free circulation into free circulation in Great Britain, between 1 January 2021 and 31 December 2021
you bring goods from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain,from1January2022Britain
you bring goods that need to be declared from Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain,from1January2022Britain
Goods moved from the EU, or goods moving from Ireland, into free circulation
You must have moved EU free circulation goods into free circulation in Great Britain between 1 January 2021 and 31 December 2021, or willmove bemovinggoods from Ireland free circulation (including goods that started their movement in Northern Ireland) into free circulation in Great Britain from1January2022(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
Delaying declarations if someone else is dealing with customs for you
You must consider how long each step takes so that you do not risk leaving it too late.
You or the person acting on your behalf will need to apply for an account to defer duty payments, and be authorised to use simplified customs declarations processes to make supplementary declarations.
If you’re VAT registered, estimate the import VAT to be accounted for on the VAT Return covering the date the goods were imported.
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, or 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.
Delaying declarations if you’re doing them yourself
You must consider how long each step takes so that you do not risk leaving it too late.
You’ll need to:
Get an EORI number starting GB. You must do this before you start moving your goods. 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.
You importmay controlledneed andto non-controlledmake goodsfromtheEUwithoutmakingan entry summary declaration,this(also isalsoknown as thea safety and security declaration.declaration) for your goods.
Published 10 July 2020
Last updated 1716 DecemberMay 20212022
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17 December 2021
You can delay declarations if you brought goods from EU free circulation into free circulation in Great Britain, between 1 January 2021 and 31 December 2021, or if you bring goods from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain, from 1 January 2022, or if you bring goods that need to be declared from Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain, from 1 January 2022.
28 June 2021
Guidance updated to tell you when to get an EORI number, when you (or the person acting on your behalf) can apply for an account to defer duty payments, what to do if you’re VAT registered (whether you or another person completes your declarations) and how to adjust your estimated import VAT when completing your next VAT Return if you do declarations yourself.
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.
16 March 2021
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.