Customs Declaration Service last date deferment adjustments (March 2025 to February 2026)
Updated 13 January 2026
© Crown copyright 2026
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This publication is available at https://www.gov.uk/government/publications/chief-last-dates-for-adjustments-to-deferment-periods/customs-declaration-service-last-date-deferment-adjustments-march-2025-to-february-2026
These are the last dates for late item input and adjustments to the Customs Declaration Service.
Custom and VAT period
| Month | Last date for Custom and VAT period | Number of calendar days available |
|---|---|---|
| 1 March 2025 to 31 March 2025 | 10 April 2025 | 10 |
| 1 April 2025 to 30 April 2025 | 10 May 2024 | 10 |
| 1 May 2025 to 31 May 2025 | 10 June 2025 | 10 |
| 1 June 2025 to 30 June 2025 | 10 July 2025 | 10 |
| 1 July 2025 to 31 July 2025 | 10 August 2025 | 10 |
| 1 August 2025 to 31 August 2025 | 10 September 2025 | 10 |
| 1 September 2025 to 30 September 2025 | 10 October 2025 | 10 |
| 1 October 2025 to 31 October 2025 | 10 November 2025 | 10 |
| 1 November 2025 to 30 November 2025 | 10 December 2025 | 10 |
| 1 December 2025 to 31 December 2025 | 10 January 2026 | 10 |
| 1 January 2026 to 31 January 2026 | 10 February 2026 | 10 |
| 1 February 2026 to 28 February 2026 | 10 March 2026 | 10 |
Late supplementary declaration estimates should be submitted by 5pm on the 10th of the month, except for April, July and December 2025.
Late supplementary declaration estimates for:
- April 2025 should be submitted by 5pm on 9 May 2025
- July 2025 should be submitted by 5pm on 8 August 2025
- December 2025 should be submitted by 5pm on 9 January 2026
Excise period
| Month | Last day of excise period | Number of working days available |
|---|---|---|
| 15 March 2025 to 14 April 2025 | 17 April 2025 | 3 |
| 15 April 2025 to 14 May 2025 | 20 May 2025 | 4 |
| 15 May 2025 to 14 June 2025 | 19 June 2025 | 4 |
| 15 June 2025 to 14 July 2025 | 21 July 2025 | 5 |
| 15 July 2025 to 14 August 2025 | 20 August 2025 | 4 |
| 15 August 2025 to 14 September 2025 | 19 September 2025 | 5 |
| 15 September 2025 to 14 October 2025 | 21 October 2025 | 5 |
| 15 October 2025 to 14 November 2025 | 20 November 2025 | 4 |
| 15 November 2025 to 14 December 2025 | 17 December 2025 | 3 |
| 15 December 2025 to 14 January 2026 | 21 January 2026 | 5 |
| 15 January 2026 to 14 February 2026 | 19 February 2026 | 4 |
| 15 February 2026 to 14 March 2026 | 19 March 2026 | 4 |