Making a simplified frontier declaration
How to use the simplified declaration procedure when importing goods into the UK.
You should check if you need to declare the goods you bring into the UK, before you make a simplified frontier declaration.
You must be authorised to use simplified procedures.
You can import your goods on a simplified frontier declaration unless your goods are imported under:
- authorisation by declaration
Check the guidance on ineligible goods and procedures to find out if you can use the simplified declaration procedure to declare your goods.
Find out about other declarations you can make when importing goods.
Before you submit
An entry summary declaration will normally have been lodged for your goods by the carrier 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 when they arrive in the UK.
When to submit
You’ll need to make a simplified frontier declaration before yourthe goods board a vessel:board:
- a vessel or train departing for a location that uses the
GoodsgoodsVehiclevehicleMovementmovementServiceservice - a vessel departing for a location
wherethatpre-lodgementneedsisyouneededto submit an import declaration before your goods depart for the UK
If the goods are arriving from Northern Ireland or Ireland, you need to manually submit your simplifiedfull frontierimport 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 byfor up to 175 days after import, for goods you bring into Great Britain (England, Scotland and Wales) from Northern Ireland (if declarationsthe goods are required‘non-qualifying goods’ and a declaration is needed) or Ireland.
For goods arriving at other locations:
- your simplified frontier 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
HowWhat toyou’ll submitneed
You must submit your simplified frontier declaration to the CHIEF system or the Customs Declaration Service.
The declaration will need to include the:
- customs procedure code
- commodity code if your goods are controlled
You also need to giveprovide the:information like:
- the departure point and destination
- the consignee and consignor
- the type, amount and packaging of your goods
- the transport methods and costs
- currencies and valuation methods
- certificates and licences
How to submit
You will need to use software that can submit declarations.
Find out the boxes you need to complete on yourthe declaration in:depending on if you’re using either:
When you are completing the declaration, you should read either the:
- customs declaration completion requirements for Great Britain, if you’re importing into Great Britain
- customs declaration completion requirements for The Northern Ireland Protocol, if you’re importing into Northern Ireland
You’ll be sent a message through CHIEF or the Customs Declaration Service when customs have cleared your goods.
Controlled and restricted goods
You must enter restricted goods on yourthe declaration as controlled. You’ll need to present your licence or certificate to release your goods.
You must also treat the following goods as controlled if you use simplified declarations:
- Agricultural Policy goods
- excise goods
- unmanufactured tobacco, not stemmed or stripped
- unmanufactured tobacco, partly or wholly stemmed or stripped
- tobacco refuse
If your goods move through a port using the Goods Vehicle Movement Service
You’ll need to enter ‘RRS01’ in:
box44forCHIEFDataElement2/2fortheCustomsDeclarationService
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
After you’ve submitted your simplified frontier declaration, you’ll need to complete a supplementary declaration.
Amend or cancel a declaration
Find out how to amend or cancel simplified import declarations or amend or cancel a full import declaration.
Last updated
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Information about how to submit the declaration, including which guidance you should read when you're submitting it to help you complete it, has been updated.
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A link to guidance on how to amend or cancel a full import declaration has been added.
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The 'after you submit' section has been updated with how to amend or cancel simplified customs declarations.
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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.
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From 1 January changes to locations where you need to make a simplified frontier declaration before your goods board.
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The information on when you cannot import your goods on a simplified frontier declaration has been updated.
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This page has been updated because the Brexit transition period has ended.
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This page has been updated with information for 1 January 2021.
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First published.