Guidance

Delaying declarations for EU goods brought into Great Britain from 1 January 2021

Check if you can record goods in your own records and give HMRC the information up to 6 months later.

New rules for January 2021

The UK has left the EU, and the transition period after Brexit comes to an end this year.

This page tells you what you'll need to do from 1 January 2021. It will be updated if anything changes.

You can also read about the transition period.

Most businesses hire someone to deal with customs and to transport their goods from overseas.

If your business is not established in the UK, you must get someone established in the UK to deal with customs for you (and they must act indirectly).

Import declarations

You must follow the normal rules for making an import declaration if either:

But if you import goods that were in EU free circulation into Great Britain (England, Scotland and Wales) free circulation between 1 January and 30 June 2021 and the goods are not controlled, you can:

You must also:

If you decide to get someone else to deal with your customs declaration requirements for you and make all the necessary declarations on your behalf to move your goods, they’ll enter the goods in their records and make the supplementary declaration.

If you (or someone dealing with customs for you) are already authorised to use simplified declarations at the time the entry was made in the records you can still delay your supplementary declaration.

Free circulation

You must be moving goods from the EU into free circulation (declared and customs duties paid). This can be one of the following:

  • directly from import
  • from a customs special procedure (for example customs warehousing)
  • from a temporary storage facility
  • using transit – if the movement of the goods started in the EU

Transitional simplified procedures

The transitional simplified procedures which was announced for 31 January 2020 has been withdrawn. You will not be able to use it to import your goods from the EU.

Safety and security declarations

From 1 January 2021 to 30 June 2021 you can import controlled and non-controlled goods from the EU without making an entry summary declaration, this is also known as the safety and security declaration.

Published 10 July 2020
Last updated 13 July 2020 + show all updates
  1. This guidance has been updated to clarify that you need to be authorised to make simplified declarations for imports before you make your supplementary declaration.

  2. First published.

  1. Step 1 Check if you should follow this step by step

    You should follow different guidance if you're:

  2. Step 2 Find out how to declare goods from 1 January 2021

    From 1 January 2021, you'll need to make customs declarations when you import goods from the EU. These rules currently apply to importing goods from the rest of the world, including Switzerland, Norway, Iceland and Liechtenstein.

    You can make the declarations yourself, but most businesses use a courier, freight forwarder or customs agent.

    1. Find out how to make customs declarations yourself
    2. Get someone to deal with customs for you
  3. and Check the new rules for your type of goods

  4. Step 3 Make sure you have an EORI number starting with GB

    You need an EORI number that starts with GB to import goods from 1 January 2021.

    1. Get an EORI number
  5. Step 4 Check the rate of tax and duty you’ll need to pay

    You need to pay customs duties and VAT on all imports.

    1. Check the rate of customs duty on imports from 1 January 2021
    2. Check the rate of VAT
  6. Step 5 Check if you can make the importing process quicker

    From 1 January 2021, you'll need to make customs declarations when you import goods from the EU.

    In some situations, you can delay making a declaration for up to 6 months after you imported the goods.

    1. You are currently viewing: Check if you can declare your goods later to make the importing process quicker

Brexit transition

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