How to import goods that are not controlled (standard goods) from the EU into the UK using transitional simplified procedures.
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If you’re importing goods that are not on the list of controlled goods for transitional simplified procedures, you need to record information about the import into your records. You’ll need to do this before your goods cross the border into the UK.
Before the goods enter the UK
You’ll need to record:
- 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
You’ll also need to update your records with the date and approximate time the goods arrived in the UK.
Importing EU goods under Common Transit Convention
If you’re importing goods from the EU under the Common Transit Convention, you’ll need to record the information about the import 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 your EORI number.
You do not need to record the time of the goods arriving in the UK, but you must update your records with the time that the goods are released into free circulation or from temporary storage. This is when duties and tax become due.
After you have released your goods into free circulation or out of temporary storage, you will need to submit a supplementary declaration.
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.
For standard goods you have up to 6 months after the UK has left the EU without a deal to submit supplementary declarations. This page will be updated to let you know how to pay import VAT if you’re not registered for VAT.
- to be registered to use transitional simplified procedures
- a duty deferment account if you have duties or taxes to pay
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 on the 15th day of the month that your supplementary declaration is submitted.
If you’re registered for VAT, you’ll account for VAT on your VAT Return.