Making a late supplementary declaration
What to do when you've missed the deadline for submitting a supplementary declaration.
What you’ll need
If you’re unable to submit your supplementary declaration by the due date, you’ll need to submit an estimate of the duty due. As part of the estimate, you’ll need to provide all of the following:
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authorised trader’s EORI and deferment account number
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month in question
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total number of supplementary declarations not submitted in time
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total estimated amount of revenue due, but not paid, on the outstanding supplementary declarations, broken down into customs duty, excise duty, and VAT, as applicable
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sender’s name and position within the business
If you’re acting as an indirect representative for a customer you need to provide your:
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EORI number
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customer’s EORI number
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customer’s deferment account number
How to submit
You must submit the information to the Simplified Customs Declarations Process (SCDP) National Assurance Team by emailing: scdpteam@hmrc.gov.uk.
When to submit
You must send your email to the SCDP National Assurance Team by the accounting deadline. This is normally 5pm on the 10th calendar day of the month following the end of the accounting period, unless you’ve been notified of a different date.
After you submit
We’ll debit your deferment account with the amount of revenue you provide in your estimate. You’ll still need to submit your outstanding declarations as soon as possible.
You must notify the SCDP National Assurance Team again after you’ve submitted your declaration, by emailing: scdpteam@hmrc.gov.uk. Include the:
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authorised trader’s EORI number and Deferment Account Number
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month when your declaration was not submitted
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number of previously outstanding supplementary declarations now submitted
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total amount of revenue now being paid on the outstanding declarations, broken down into customs duty, excise duty, and VAT, as applicable
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list of entry numbers relating to the supplementary declarations
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sender’s name, and position within the business
To avoid paying you twice, we’ll then credit your deferment account with the amount of revenue initially paid.
Last updated 17 April 2024 + show all updates
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Information about when to send your email to the Simplified Customs Declarations Process (SCDP) National Assurance Team has been updated.
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The email address for the CFSP National Assurance Team has changed to scdpteam@hmrc.gov.uk.
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This page has been updated because the Brexit transition period has ended.
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First published.