Making 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 the goods board:

• a vessel or train departing for a location that uses the goods vehicle movement service
• a vessel departing for a location that needs you to submit an import declaration before your goods depart for the UK

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

What you’ll need

The declaration will need to include:

• the customs procedure code
• the commodity code
• your declaration unique consignment reference which 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 provide 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 thewhich boxesData Elements you need to complete on the declaration depending on if you’re using either:

• the Customs Handling of Import and Export Freight system
• the Customs Declaration Service

When you are completing the declaration, you should also 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.

After you submit

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

You need to pay duty before your goods can be released. You can check how to pay duties and VAT on imports.

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 later 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.