Guidance

Making an import declaration in your records without authorisation from 1 January 2021

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:

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.

Published 16 October 2020