Making import supplementary declarations using aggregation

You may need to submit largea volumeslot of individual supplementary declarations perin day.a Individualshort submissionperiod of time. Submitting these declarationsindividually can cause data processing issuesissues, and increase messaging costs.

You can reduce the number of declarations you make by using aggregation.

To use aggregation

YouYou’ll mustneed beto able to:

• choose the type of aggregation you wishwant to use when you applyapply, or when you request an amendment to your existing authorisationauthorisation.

  To ifuse aggregation, you latermust decidebe toable use itto:

  • provide a robust audit trailtrail, that shows the accumulation of declarations in the aggregated message

  • demonstrate your control management procedures to be able to monitor duty rate, preference changes, and changes to rates of exchange

  You must maintain strict checks and controls within your system to make sure the aggregated declarations arecan be fully auditable.audited. TheIf facilityyou todo usenot, aggregationwe may bestop withdrawn if you dofrom notusing comply.aggregation.

  How to aggregate supplementary declarations

  Daily aggregation

  YouDaily aggregation may wishbe touseful useif ‘dailyyou aggregation’.use This is particularly popular where duty management systems are used to facilitatemake high volumevolume, entry in declarants records (EIDR) removalsremovals, from customs warehousing.

  When many imports, picks or removals of stock occur at different times of the day, theseyou can becombine ‘rolledthese up’ (where the aggregation rules are met) into anone aggregated messagedeclaration, with a single tax point date and time. Each individual import, pick, or removal must meet the aggregation rules.

  Across tax point aggregation

  YouAcross may wish to use ‘across tax point’point aggregation.aggregation This allows youryou declarations to becombine ‘rolleddeclarations up’if (withinthey thehave aggregation rules) to a maximumtax messagepoint sizethat offalls 3MB.

  Customswithin periodthe (goodssame subjectperiod. toEach customsindividual duty)

  Youimport, canpick, combineor declarations that haveremoval a taxmust point that fallsmeet within the same 10aggregation day period. rules.

  There are 3 aggregation periods of 10 days for each month. TheEach aggregationlasts periods10 days. These are from:

  • day 1one to day 10

  • day 11 to day 20

  • day 21 to monththe end

    last day of the month

  The tax point shown on thean aggregated declaration ismust be the last day of the period. TheCommercial commercial records must be able to show the actual tax point date and time of the individual picksimports, picks, or removalsremovals, that make up thean aggregated message.

  Monthly Aggregation

  AggregatedYou messagescan mustcombine bedeclarations submittedthat nohave latera thantax thepoint 4which workingfalls dayswithin after the endsame ofmonth.

  The themonthly aggregation period itis relatesfrom to.day Eachone messageof mustthe notmonth, exceeduntil 3MB,the youlast mayday needof tothe sendmonth. The moretax thanpoint oneshown messageon perthe periodmonthly, toaggregated keepsupplementary todeclaration must be the 3MBlast limit.

  Formday toof complete

  the month.

  YouCommercial records must choosebe able to useshow aggregationthe byactual completingtax boxpoint 11date and time of the C&E48individual imports, picks, or removals, that make up an aggregated message.

  How to apply

  Complete box 11 of form C&E48 when you’re applying for authorisation to use simplified procedures.procedures, to also apply to use aggregation.

  Aggregation rules and data requirements

  You must submit any aggregated declarations no later than the 10th calendar day after the end of the aggregation period they relate to. Each declaration must be 10MB or less in size, so you may need to submit more than one for each period.

  Check the aggregation rules that you’ll need to bemeet met for supplementary declarations.

  After you submit

  When we accept your aggregated supplementary declarationdeclaration, iswe’ll accepted, we will send you a customs response messagemessage, giving a calculation of what you owe. PaymentWe’ll willthen betake takenpayment from your deferment account.

  You’ll also need to submit a final supplementary declaration.

  Find out more about what to do if you have missed the deadline for submitting your supplementary declaration.