You can use the bulk import reduced data set to declare one or more low value parcels in a single import declaration when you import goods to Great Britain.
This customs simplification allows you to declare one or more low value parcel into a single import declaration. It also requires a reduced data set compared to a standard full import declaration.
Who can use the bulk import reduced data set
If you have free circulation procedure goods contained within one or more postal packets, you may be able to use this process when:
- each postal packet is sent from a country or territory outside the UK to a recipient in Great Britain
- at the time of import, each postal packet contains goods with a relief from import duty available to the recipient of the goods
- the postal packets are imported in such manner as may be specified in a notice published by HMRC
- the total value of each postal packet imported is £135 or less
- the VAT for each postal packet is subject to UK supply VAT, rather than import VAT
What a postal packet is
A postal packet is when goods are contained in:
- a letter
- a parcel
- a packet
- another article transmissible by post
When you cannot use the bulk import reduced data set
You cannot use this customs simplification when your goods are:
- subject to excise duty
- banned or restricted
- moved in accordance with the Universal Postal Convention
- under the common and Union transit procedure when the Bulk Import Reduced Data Set declaration is made — transit must be discharged
- in a postal packet over £135 in value
- subject to licences
If you have any criminal record, this may affect your application.
Before you apply
To become authorised to make these bulk declarations, you will need to:
- be established in the UK
- have a good customs compliance record, including VAT Returns and duty deferments
- show how you’ll identify and report any errors found after you’ve submitted your final bulked declaration, when applicable
- carry out declaration procedures to a professional standard
- have procedures in place to make sure you do not import prohibited goods
- have licences for any restricted goods
- have procedures in place to manage customs declarations
You may also need to apply for import licences and certificates for some goods you import.
Using customs procedure codes
The main customs procedure code to use for bulk import reduced data set is 0020 21V.
Additional Procedure Code 21V must be used in conjunction with Additional Procedure Code 15F when the goods are being imported from Jersey (JE) or Guernsey (GG).
|Customs procedure code
|Bulk import restricted
|Goods’ intrinsic value
|Up to and including £135.00
|0020 21V 15F
|Up to and including £135.00
These custom procedure codes cannot be used for goods that are subject to:
- Customs Duty
- excise duty
- restriction or prohibition
You cannot use postponed VAT accounting when goods are subject to supply VAT or require consumer to consumer movement.
How to apply
You can download and complete the.
Send your completed applications by email to: firstname.lastname@example.org.
After you’ve applied
HMRC will send a letter telling you if your application has been successful. It will also set out the conditions of the authorisation, such as how you:
- make declarations
- keep records
- tell HMRC about any issues or errors
You also will get an authorisation number that you can use on your declarations.
Once you are authorised, you must:
- maintain complete and accurate records for 4 years for import and export purposes
- maintain complete and accurate records for 6 years for VAT purposes
- follow the conditions set out in the authorisation letter
- inform HMRC about any changes to your information in your application
If you fail to meet the conditions and obligations, you could lose your bulking authorisation.