Making an import supplementary declaration
How and when to make a supplementary declaration when using simplified declarations to bring goods into the UK.
You need to make a supplementary declaration after you’ve made either:
Who can submit
If you move goods into Great Britain (England, Scotland and Wales), you may be able to declare them without getting authorisation in advance. You can do this by entering them in your records and making supplementary declarations. You can do this up to 175 days after the date you imported the goods.
This applies if you brought goods:
- from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain, on or before 30 January 2024
- that need to be declared from Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain, on or before 30 January 2024
You will not be able to do this for controlled or excise goods.
When to submit
You will not need to submit a supplementary declaration when your goods are being declared to customs warehousing.
You can submit your supplementary declaration after any of the following:
- your simplified frontier declaration has been accepted
- your C21 (customs clearance request) has been accepted
- you’ve made an entry in your records
Your supplementary declaration must then be sent and accepted by the 10th calendar day of the following month.
How to submit
You can submit your declaration electronically to HMRC.
Your declaration will need to include the:
- customs procedure code
- commodity code
- declaration unique consignment reference (DUCR), which is the main reference number that links declarations
You also need to give the:
- consignee and consignor
- type, amount and packaging of your goods
- transport methods and costs
- currencies and valuation methods
- certificates and licences
You must check which data elements you need to complete on your declaration, using the Customs Declaration Service.
You can submit declarations individually, or in batches. You can also submit more than one supplementary declaration for a single, simplified declaration.
You can submit less supplementary declarations by combining those with the same header and item level data, into a single declaration. This is called aggregation. You must get approval from your authorising customs officer before you do this.
After you submit
Once we accept your supplementary declaration, we will send you a customs response message, giving a calculation of what you owe. We’ll take payment from your deferment account on the 16th calendar day of the following month.
You also need to submit a final supplementary declaration.
We may ask you to send supporting documents for a customs check to clear your goods. Find out about clearing goods entering, leaving or transiting the UK.
Find out what to do if you have missed the deadline for submitting your supplementary declaration.
Amend or cancel a declaration
Find out what to do if you need to amend or cancel a declaration.
If you do not pay the right amount
Find out what to do if you underpay import or export duties and who is responsible for the debt.
If you have overpaid customs duty, you can apply for a refund. Find out about refunds and waivers on customs debt by HMRC.
Last updated 17 April 2024 + show all updates
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Information about when to send supplementary declarations and when HMRC will take payment from your deferment account has been updated.
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Added information to show arrangements for movements from Ireland and in some cases Northern Ireland and Great Britain are changing from 31 January 2024.
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You have until the 10th calendar day of the following month to submit your supplementary declaration if you import goods into Northern Ireland. You can continue to submit your supplementary declaration by the 4th working day if you prefer.
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Information about Customs Handling of Import and Export Freight (CHIEF) has been removed. You can no longer use CHIEF for import declarations unless you have permission from HMRC.
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A link to guidance on how to amend or cancel a declaration has been added.
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If you brought goods into Great Britain from the EU between 1 January 2021 and 31 December 2021, you must contact HMRC if you chose to delay making a declaration for those goods by up to 175 days and you have not yet made a supplementary declaration for those goods.
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Updated the guidance for controlled goods imported into Great Britain (England, Scotland and Wales) from Ireland.
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This page has been updated because the Brexit transition period has ended.
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If you’re importing standard goods into Great Britain from the EU between 1 January and 30 June 2021, you can use ‘entry in the declarant’s records’ without getting authorisation in advance and make a supplementary declaration 6 months later.
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First published.