Guidance

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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Publishedauthorisation 5when Novembermaking 2019
Lastthe updatedsimplified 17declaration Aprilin 2024 + showyour allown updates
  1. Informationthe aboutresulting whensupplementary todeclarations submitdo not need reporting in your Final Supplementary DeclarationDeclaration. hasIf beenthe updated.software Informationused aboutincludes usingthem, you need to tell us. Email scdpteam@hmrc.gov.uk (or your HMRC Customer Compliance Manager if you are a large business).

    If you use the Customs Handling of Import and Export Freight (CHIEF)(CHIEF) system to submit your Final Supplementary Declarations,Declaration, you summarise your supplementary declarations in box 44. You need to enter your additional information statements and ‘FINSD’ code in this box but it has a 70 character limit. After you’ve entered your summary, if you’ve exceeded this limit, you’ll need to send us the data that was over the limit. You should email scdpteam@hmrc.gov.uk (or your HMRC Customer Compliance Manager if you are a large business).

    Customs procedure codecodes for(CPCs)

    When CHIEF,making andyour Final Supplementary Declaration, you’ll need to use:

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    • CPC 00 90 97F in the sectionCustoms 'UsingDeclaration delayedService

    Find declarations'out havemore beenabout removed.CPCs in the CHIEF Tariff and in the CDS Tariff.

Published 5 November 2019
Last updated 3 January 2024 + show all updates
  1. The email address for contacting HMRC about delayed declarations has changed to scdpteam@hmrc.gov.uk.

  2. Updated to include information about the Simplified Customs Declaration Process and more information about using delayed declarations.

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

  4. First published.