Check if you can enter goods in your own records and give HMRC the information up to 175 days later.
If your business is not established in the UK, you must get someone established in the UK to:
deal with customs for you - they will be acting as an indirect representative
make the declaration in their records and make the supplementary declaration
You must follow the normal rules for making an import declaration if either:
- your goods are controlled
- HMRC has told you to, because you have a poor compliance record
If your goods are not controlled
If you import goods into free circulation in Great Britain (England, Scotland and Wales) from EU free circulation between 1 January and 31 December 2021 and your goods are not controlled, you can:
- declare these goods by entering them in your own records without getting authorisation in advance
- delay sending HMRC the full information about your goods by up to 175 days on a supplementary declaration
You must also:
Account for the import VAT on your VAT Return (if you’re not VAT registered you must pay at the time you make the supplementary declaration).
Get authorisation to use simplified declarations before you can make a supplementary declaration (or use someone dealing with customs for you who has an authorisation).
Submit monthly Intrastat supplementary declarations for arrivals from the EU if you’re required to.
If you get someone else to deal with your customs declaration
They’ll need make all the necessary declarations on your behalf to move your goods. They’ll:
- enter the goods in their records – you’ll need to provide the details to your representative for them to record
- make the supplementary declaration
If you’re already authorised to use simplified declarations (or you use someone to deal with customs for you who has an authorisation) at the time the entry was made in the records, you can still delay your supplementary declaration.
Moving goods from the EU into 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 in Great Britain (for example customs warehousing)
- from a temporary storage facility in Great Britain
- using transit – if the movement of the goods started in the EU and ended in Great Britain
Transitional simplified procedures which were announced for 31 January 2020 have been withdrawn. You will not be able to use them to import your goods from the EU.
Safety and security declarations
From 1 January 2021 to 31 December 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.