Guidance

Making a delayed supplementary import declaration from 1 January 2021

Find out how and when to make a delayed supplementary declaration when using simplified declarations to bring goods into Great Britain from the EU.

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.

You should check:

You can make your own declarations, but most businesses use someone else to deal with customs for them.

How to submit

You (or someone making declarations for you) should submit your declaration electronically to HMRC using the Customs Handling of Import and Export Freight system (CHIEF). Your declaration will need to include:

You also need to provide information like the:

  • consignee and consignor
  • type, amount and packaging of your goods
  • transport methods and costs
  • currencies and valuation methods
  • certificates and licences

Find out which boxes you need to complete on your declaration.

If you’re a VAT-registered business, you’ll be accounting for the import VAT on your VAT Return – so you must select method of payment ‘G’ when completing your supplementary declaration. You can submit declarations individually or in batches, and you can also submit more than one supplementary declaration for each entry in your own records.

After you submit

When your supplementary declaration is accepted, CHIEF will send a customs response message telling you how much import VAT and Customs Duty you owe.

If you’re not VAT registered, payment will be taken from your deferment account on the 15th day of the following month.

Published 16 October 2020