Find out how to declare goods brought into Great Britain from the EU by entering the details in your own records without getting authorisation in advance.
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 may be able to make an import declaration in your records without authorisation.
Most businesses use someone else to deal with customs for them. If you decide to get someone else to deal with customs for you to move your goods, they’ll enter the goods in their records and make the supplementary declaration.
Information you need to record
You’ll need to include the following information in your records:
- the customs procedure code
- a unique consignment reference – this could be invoice number, stock record number or job number
- purchase number (and if available, the sales invoice numbers)
- the date and time of entry in records – creating the tax point, which is used for working out VAT payments later
- a written description of the goods – so they are easy to identify
- the commodity code based on the description of the goods
- customs value
- quantity of goods – for example, number of packages and items, net mass
You may also need:
- the stock account reference number – if you put the goods into temporary admission, a customs warehouse or temporary storage
- the warehouse approval number
- details of licensing requirements and licence numbers
- details of any supporting documents that are needed, including the serial numbers
- details of the person you’re representing if you are making a declaration on behalf of someone else
After you’ve made an entry in your records
Pay or account for import VAT
You’ll need to either:
- account for VAT on your VAT Return if you’re VAT registered
- pay the VAT when you make the supplementary declaration if you’re not registered for VAT
Make an Intrastat declaration
You must submit monthly Intrastat supplementary declarations for arrivals from the EU if you’re required to.
Give HMRC details about your goods
You’ll need to make a supplementary declaration within 6 months from the date the goods were imported.
From 1 July 2021
You cannot make a declaration in your records without authorisation or delay the supplementary declarations, for goods imported from 1 July.
You or the person doing your declarations for you will need to either:
You can choose whether to account for VAT on your VAT Return or pay when you make your declaration.