Guidance

Importing standard goods using transitional simplified procedures

Find out about importing standard goods from the EU into the UK using transitional simplified procedures.

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Standard goods procedure

If you’re importing goods that are not on the transitional simplified procedures controlled goods list, you’ll need to make the first part of your declaration by recording information directly into your commercial records. You’ll need to do this before your goods cross the border and arrive in the UK.

The information you’ll need to record is:

  • your unique reference number for the consignment
  • a description of the goods and the commodity code
  • the quantity you’ve imported
  • purchase and (if available) sales invoice numbers
  • the customs value
  • delivery details
  • supplier emails
  • serial numbers of any certificates or licenses

When the goods cross the border, you’ll update your commercial records with the date and approximate time the goods arrived in the UK.

After you’ve imported your goods

A supplementary declaration will need to be made by the fourth working day of the month following the arrival of the goods into the UK.

If you have duties or taxes to pay, HMRC will take your direct debit:

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

If your business is not registered for VAT, we’ll introduce a new method for paying import VAT. We’ll give more details shortly.

If you’re VAT-registered, you’ll account for VAT on your VAT Return.

If a representative is submitting supplementary declarations on your behalf, you’ll need:

Check what the tariffs will be, to see whether you’ll need to pay customs duties on your goods.

Supplementary declarations

If a customs agent is submitting supplementary declarations on your behalf, you’ll need:

If your submitting your own supplementary declarations for transitional simplified procedures, you’ll need:

Check what the tariffs will be, to see whether you’ll need to pay customs duties on your goods.

Your software provider will explain what you need to do to complete a supplementary declaration.

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

When to submit supplementary declarations

You must submit your supplementary declaration and make sure it’s accepted by the due date.

For goods imported using the standard goods procedure you’ll normally need to send a supplementary declaration by the fourth working day of the month following the arrival of the goods into the UK.

Find out how to submit your declarations when importing goods from the EU using transitional simplified procedures.

Published 1 January 2019