Making a Final Supplementary Declaration
You must make a Final Supplementary Declaration if you’re authorised to use the Simplified Customs Declaration Process.
When to submit your Final Supplementary Declaration
You’ll need to submit your Final Supplementary Declaration by the 11thfourth calendarworking day of the month afterfollowing the reporting period when your supplementary declarations were due.
For example, if you submit supplementary declarations in the January reporting period, you must submit the Final Supplementary Declarations by 11the fourth working day of February.
Submitting your Final Supplementary Declaration late
If you submit your Final Supplementary Declaration late, or you do not submit it at all, you may receive a civil penalty. You may also have your authorisation to use the Simplified Customs Declaration Process suspended or revoked.
Find out more about what to do if you’ve missed the deadline for submitting your supplementary declaration.
If you hold more than one authorisation to use the Simplified Customs Declaration Process
You must submit separate declarations for each authorisation if you hold authorisations for both:
- Great Britain (England, Scotland and Wales)
- Northern Ireland
Branch codes
You can include branch codes (BR or AG) in your declarations if you want to.to Thesebut they are optional. If you do use a branch code in your supplementary declaration, you need to use the same branch code in your corresponding Final Supplementary Declaration.
Information you need to include in your Final Supplementary Declaration
You must tell us how many supplementary declarations are:
- submitted and finalised for that reporting period
- due for that reporting period
- late for any previous reporting periods
If you have nothing to report, you must still submit your Final Supplementary Declarations by the due date.
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The email address for contacting HMRC about delayed declarations has changed to scdpteam@hmrc.gov.uk.
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Updated to include information about the Simplified Customs Declaration Process and more information about using delayed declarations.
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This page has been updated because the Brexit transition period has ended.
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First published.