Guidance

Making a final supplementary declaration

You must make a final supplementary declaration if you’re authorised to use the simplified declaration procedure.

• From: HM Revenue & Customs
• Published: 5 November 2019
• Last updated: 17 April 2024
  Show all updates

  1. 17 April 2024

     Information about when to submit your Final Supplementary Declaration has been updated. Information about using the Customs Handling of Import and Export Freight (CHIEF) system to submit Final Supplementary Declarations, the Customs procedure code for CHIEF, and the section 'Using delayed declarations' have been removed.

  2. 3 January 2024

     The email address for contacting HMRC about delayed declarations has changed to scdpteam@hmrc.gov.uk.

  3. 20 August 2021

     Updated to include information about the Simplified Customs Declaration Process and more information about using delayed declarations.

  4. 31 December 2020

     This page has been updated because the Brexit transition period has ended.

  5. 5 November 2019

     First published.

When to submit your final supplementary declaration

You’ll need to submit your final supplementary declaration by the 11th calendar day of the month after the reporting period when your supplementary declarations were due.

For example, if you submit supplementary declarations in the January reporting period, you must submit the final supplementary declarations by 11 February.

Submitting your final supplementary declaration late

If you submit your final supplementary declaration late, or you do not submit it at all, you may receive a civil penalty. You may also have your authorisation to use the simplified declaration procedure suspended or revoked.

Find out what to do if you’ve missed the deadline for submitting your supplementary declaration.

If you hold more than one authorisation to use the simplified declaration procedure

You must submit separate declarations for each authorisation if you hold authorisations for both:

• Great Britain (England, Scotland and Wales)
• Northern Ireland

Branch codes

You can include branch codes (BR or AG) in your declarations if you want to. These are optional. If you do use a branch code in your supplementary declaration, you need to use the same branch code in your corresponding final supplementary declaration.

Information you need to include in your final supplementary declaration

You must tell us how many supplementary declarations are:

• submitted and finalised for that reporting period
• due for that reporting period
• late for any previous reporting periods

If you have nothing to report, you must still submit your final supplementary declarations by the due date.

Customs procedure codes

When you use the Customs Declaration Service to make your final supplementary declaration, you’ll need to use customs procedure code 00 90 97F.

Find out more about customs procedure codes.