Guidance

Making an import declaration in your records

FindDeclare out how to declare imported goods to customscustoms, by entering them in your own records.

From:
HM Revenue & Customs
Published
5 November 2019
Last updated
1017 MayApril 20222024 — See all updates

You should check if you need to declare goods you bring into or take out of the UK before you make an entry in your records.

You can declare your goods by entering them in your own recordsrecords, and sending other details to customscustoms, if you:

There’s different guidance if you are making an import declaration in your records without authorisation.

How to make an entry in your records

You can declare your goods in your records using entryEIDR, in declarant’s records unless yourthey goods are:

  • controlled goods imported at the frontier (for goods imported into Great Britain (England, Scotland and Wales) from Ireland, there is a different different list of controlled goods)
  • hydrocarbon oils
  • imported under Admission Temporaire or Temporary Admission (ATA) Carnet procedures
  • imported under authorisation by declaration
  • personal effects
  • imported under transfer of residence relief
  • agricultural policy goods
  • excise goods
  • unmanufactured tobacco, not stemmed or stripped
  • unmanufactured tobacco, partly or wholly stemmed or stripped
  • tobacco refuse

HowWhat to make an entry in recordsinclude

YouWhen you enter details of your goods into your recordsrecords, andyou’ll need to include:

  • the commodity code
  • the customs procedure code
  • your declaration unique consignment reference — which is the main reference number that links declarations
  • purchase and, if available, the sales invoice numbers
  • the date and time of entry in records — creating the tax point, which is used for working out VAT payments later
  • any Freefree Zone,zone, warehousingcustoms warehousing, or temporary storage stock account references
  • the Freefree Zonezone, customs warehouse, or warehousetemporary approvalstorage authorisation number

You’ll also need to include:

  • a written description of the goods — so theythey’re are easy to identify
  • customs value
  • quantity of goods — for example, number of packages and items, net mass
  • details of licensing requirements and licence numbers
  • details of any supporting documents, including the serial numbers, where appropriate, needed before the goods can be released
  • details of the person you’re representing if you are making a declaration on behalf of someone else

The next step depends whether your goods are deliveredimported to inventory-linked premiseslocations, or premiseslocations that are not inventory-linked.

Inventory-linked premiseslocations are linked to customs by computer.

PremisesLocations that are not inventory-linkedinventory-linked, are not linked to customs by computer.

Inventory-linked premiseslocations

When you enter your goods in your records, youyou’ll will also need to complete a C21 declaration form C21. This will allow the goods to be cleared from the portinventory-linked location where they entered.

The information you provide in the form is similar to the entry madeyou make in your own records.

After you’ve made an entry in your records

You’ll need to complete a supplementary declaration.

You must submit your supplementary declaration no later than the fourth10th workingcalendar day followingof the month after the month in which you entered the goods werein your records.

For example, if you entered the goods in your records.records in January, you must submit your supplementary declaration by 10 February.

If youyou’ve have completed aform C21C21, declaration, you must use the date that customs accept your declaration insteadas of the datetax point in your goodssupplementary weredeclaration. This should be the same date that you entered the goods in your records.

Published 5 November 2019
Last updated 1017 MayApril 20222024 + show all updates

  1. Information about when to submit a supplementary declaration has been updated.

  2. This list of goods not to declare in your records using entry in declarant's records has been updated.

  3. The 'Controlled and restricted goods' section has been removed.

  4. Updated the guidance for controlled goods imported into Great Britain (England, Scotland and Wales) from Ireland.

  5. The final date that you can use the deferred declaration scheme, including submitting supplementary declarations up to 175 days after the goods have been imported, has been changed from 30 June 2021 to 31 December 2021.

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

  7. If you’re importing standard goods into Great Britain from the EU between 1 January and 30 June 2021, you can use ‘entry in the declarant’s records’ without getting authorisation in advance and make a supplementary declaration 6 months later.

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