Guidance

Importing controlled goods using transitional simplified procedures

How to import controlled and excise goods from the EU into the UK using transitional simplified procedures.

From:
HM Revenue & Customs
Published
1 January 2019
Last updated
7 October 2019 — See all updates

This guidance was withdrawn on

Transitional simplified procedures are currently suspended. You will not need to use this between February and December 2020. If you applied, keep your paperwork safe. Check the current rules for importing goods from EU countries.

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Controlled goods are goods that must have a license to import, or excise goods like alcohol or tobacco, which have additional duties on them.

You should check our list of controlled goods for transitional simplified procedures regularly as it might change.

You must register to use transitional simplified procedures.

Before the goods enter the UK

You or your agent will need to:

  • submit a simplified frontier declaration before the goods are imported into the UK
  • make sure that the controlled goods are accompanied by full supporting documentation, for example the appropriate licence
  • update the declaration to ’arrived’ when the goods enter the UK (through a third party or software), before the end of the next working day

If you’re importing standard goods as well as controlled goods, you can use the same (controlled goods) procedure for both.

Importing EU goods under Common Transit Convention

If you’re importing goods from the EU under the Common Transit Convention, you do not have to submit the simplified frontier declaration before the goods enter the UK. But you must submit it before the goods leave the office of destination or authorised consignee.

You or your third party will need to give the office of destination or authorised consignee the master reference number of your simplified frontier declaration.

If you submit the simplified frontier declaration before the goods enter the UK, you’ll need to update the declaration to ‘arrived’ when they do. You must do this before the end of the following working day, or before they leave the office of destination or authorised consignee (whichever is sooner).

After you submit your simplified frontier declaration, you’ll need to submit a supplementary declaration by the fourth working day of the following month.

Submit a supplementary declaration

You’ll need to submit a supplementary declaration after the goods enter the UK. You (or your third party) must submit it by the fourth working day of the following month.

You’ll need:

If you’re submitting your own supplementary declaration and not using a third party, you’ll also need to buy software. This is so you can submit the declaration electronically to HMRC’s systems.

You will also need to use the UK trade tariff to help you complete declarations.

How to pay duties and taxes

If you have duties or taxes to pay (including import VAT if you’re not registered for VAT), HMRC will take your Direct Debit for:

  • customs duties and import VAT, on the 15th day of the month that your supplementary declaration is submitted
  • excise duties, on the 29th day of the month that your supplementary declaration is submitted

If you’re registered for VAT, you must use VAT postponed accounting and account for VAT on your VAT Return.

Published 1 January 2019
Last updated 7 October 2019 + show all updates

  1. Information about what you need to do when importing EU goods under the Common Transit Convention has been added.

  2. First published.

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