Guidance

Making a full import declaration

Find out what you need to do when making a full declaration to bring or receive goods into the UK.

From:
HM Revenue & Customs
Published
5 November 2019
Last updated
22 August 2022 — See all updates

You should check if you need to declare goods you bring into or take out of the UK before you make a full import declaration.

Before you submit

An entry summary declaration will normally have been lodged for your goods while they were travelling to the UK or, in some cases, before the goods were loaded.

You or your representative must present your goods to customs immediately on their arrival into the UK.

When to submit

You need to make a full import declaration before your goods board a vessel:

If the goods are arriving from Northern Ireland or Ireland, you need to manually submit your full import declaration on the system by 11:59pm on the day after the goods arrived.

You may be able to delay sending HMRC the full information for up to 175 days after import, for goods you bring into Great Britain (England, Scotland and Wales) from Northern Ireland (if declarations are required) or Ireland.

For goods arriving at other locations:

  • your full declaration must be made within 90 days of your goods being presented to customs
  • you may be able to make a declaration up to 30 days before the arrival of your goods, but it will only be formally accepted when they have actually arrived and been presented

How to submit

Your declaration will need to include the:

  • customs procedure code
  • commodity code
  • declaration unique consignment reference (DUCR) — this is the main reference number that links declarations in the Customs Handling of Import and Export Freight (CHIEF) system or the Customs Declaration Service

You also need to give the:

  • departure point and destination
  • consignee and consignor
  • type, amount and packaging of your goods
  • transport methods and costs
  • currencies and valuation methods
  • certificates and licences

You must check the boxes you need to complete on your declaration in:

If your goods move through a port using the Goods Vehicle Movement Service

You will need to enter ‘RRS01’ in:

  • box 44 for CHIEF
  • Data Element 2/2 for the Customs Declaration Service

If you do not, the Goods Vehicle Movement Service will not be able to validate it on the submitted goods movement reference.

Check which ports use the Goods Vehicle Movement Service.

After you submit

When your declaration is accepted, we will tell you how much you owe.

You need to pay duty before your goods can be released.

If you’re using a duty deferment account, payment for Customs Duty and import VAT will be taken from your account on the 15th day of the following month.

The accounting period for excise duties runs from the 15th day of a month to the 14th day of the next month. You must pay on either the:

  • 29th day of the latter month (or 28 February in non-leap years)
  • working day before the 29th (or 28 February in non-leap years) if it is a non-working day

We may ask you to send supporting documents for a customs check to clear your goods. Find out about clearing goods entering, leaving or transiting the UK.

Amend or cancel a declaration

Find out what to do if you need to amend or cancel a declaration.

If you do not pay the right amount

Find out what to do if you underpay import or export duties and who is responsible for the debt.

If you have overpaid customs duty, you can apply for a refund. Find out about refunds and waivers on customs debt by HMRC.

Published 5 November 2019
Last updated 22 August 2022 + show all updates

  1. A link to guidance on how to amend or cancel a declaration has been added.

  2. From 1 January 2022, if your goods move through a port using the goods vehicle movement service, you'll need to enter 'RRS01' in box 44 for CHIEF or Data Element 2/2 for the Customs Declaration Service.

  3. From 1 January changes to locations where you need to make a full declaration before your goods board.

  4. Information about when excise duties need to be paid has been added to the 'after you've submitted' section.

  5. This page has been updated because the Brexit transition period has ended.

  6. This page has been updated with information for 1 January 2021.

  7. First published.

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