Guidance

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:

  • Admission Temporaire or Temporary Admission (ATA) procedures
  • authorisation by declaration

Check the guidance on ineligible 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 the goods board:

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 the goods are ‘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

What you’ll need

The declaration will need to include the:

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 boxes you need to complete on theyour declaration dependingin on if you’re using either:

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When you are completing the declaration, you should read either the:

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 the 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

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.

Published 5 November 2019
Last updated 201 SeptemberOctober 2022 + show all updates
  1. Information about Customs Handling of Import and Export Freight (CHIEF) has been removed. You can no longer use CHIEF for import declarations unless you have permission from HMRC.

  2. 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.

  3. A link to guidance on how to amend or cancel a full import declaration has been added.

  4. The 'after you submit' section has been updated with how to amend or cancel simplified customs declarations.

  5. 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.

  6. From 1 January changes to locations where you need to make a simplified frontier declaration before your goods board.

  7. The information on when you cannot import your goods on a simplified frontier declaration has been updated.

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

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

  10. First published.