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 11th calendar day of the month after 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 11 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 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. These 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.
Customs procedure codes
When you use the the Customs Declaration Service to make your Final Supplementary Declaration, you’ll need to use customs procedure code 00 90 97F.
Find out more about customs procedure codes.
Last updated 17 April 2024 + show all updates
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Information about when to submit your Final Supplementary Declaration has been updated. Information about using the Customs Handling of Import and Export Freight (CHIEF) system to submit Final Supplementary Declarations, the Customs procedure code for CHIEF, and the section 'Using delayed declarations' have been removed.
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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.