Apply to import multiple low value parcels on one declaration

This customs simplification allows you to declare onetwo or more low value parcel into a single import declaration. It also requires a reduced data set compared to a standard full import declaration.

Who can use the bulk import reduced data set

If you have free circulation procedure goods contained within onetwo or more postal packets,packet, you may be able to use this process when:where:

• each postal packet is sent from a country or territory outside the UK to a recipient in Great Britain
• at the time of import, each postal packet contains goods with a relief from import duty available to the recipient of the goods
• the postal packets are imported in such manner as may be specified in a notice published by HMRC
• the total value of each postal packet imported is £135 or less
• the VAT for each postal packet is subject to UK supply VAT, rather than import VAT

What a postal packet is

A postal packet is whenwhere goods are contained in:

• a letter
• a parcel
• a packet
• another article transmissible by post

If you’re already using low value bulking of imports

If you are already using or have used low value bulking of imports, you still may need to apply for authorisation for the bulk import reduced data set.

HMRC will check your records and tell you after 1 October 2020 if you need to apply for authorisation.

When you cannot use the bulk import reduced data set

You cannot use this customs simplification when your goods are:

• subject to excise duty
• banned or restricted
• moved in accordance with the Universal Postal Convention
• underusing theUnion common and UnionCommon transitTransit procedure when the Bulk Import Reduced Data Set declaration is made — transit must be discharged
• in a postal packet over £135 in value
• subject to licences

If you have any criminal record, this may affect your application.

Before you apply

To become authorised to make these bulk declarations, you will need to:

• be established in the UK
• have a good customs compliance record, including VAT Returns and duty deferments
• show how you’ll identify and report any errors found after you’ve submitted your final bulked declaration, whenwhere applicable
• carry out declaration procedures to a professional standard
• have procedures in place to make sure you do not import prohibited goods
• have licences for any restricted goods
• have procedures in place to manage customs declarations

You may also need to apply for import licences and certificates for some goods you import.

Using customs procedure codes

The main customs procedure code to use for bulk import reduced data set is 002040 21V.00 003.

AdditionalCustoms Procedureprocedure Codecodes 21Vbeginning must be used in conjunction with Additional49 Procedureonly Codeapply 15Fto when the goods are being imported from Jersey (JE)and or Guernsey (GG).Guernsey.

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Customs procedure code	Bulk import restricted data authorised	Goods’ intrinsic value	Customs declaration	Commodity code required	VAT
002040 21V00 003	1	Up to and including £135.00	Bulked	No	Supply VAT
002040 21V00 15F004	N/A	Up to and including £135.00	Single	Yes	Import VAT
40 00 C07	N/A	Up to and including £135.00	Single	No	Supply VAT
49 00 003	1	Up to and including £135.00	Bulked	No	Supply VAT
49 00 004	N/A	Up to and including £135.00	Single	Yes	Import VAT

These custom procedure codes cannot be used for goods that are subject to:

• Customs Duty
• excise duty
• restriction or prohibition

You cannot use postponed VAT accounting when goods are subject to supply VAT or require consumer to consumer movement.

How to apply

You can download and complete the Bulk import reduced data set application form (PDF, 441 KB, 7 pages).

Send your completed applications by email to: birdsauthorisationsbulking@hmrc.gov.uk.

After you’ve applied

HMRC will send a letter telling you if your application has been successful. It will also set out the conditions of the authorisation, such as how you:

• make declarations
• keep records
• tell HMRC about any issues or errors

You also will get an authorisation number that you can use on your declarations.

Once you are authorised, you must:

• maintain complete and accurate records for 4 years for import and export purposes
• maintain complete and accurate records for 6 years for VAT purposes
• follow the conditions set out in the authorisation letter
• inform HMRC about any changes to your information in your application

If you fail to meet the conditions and obligations,obligations you could lose your bulking authorisation.