Making import supplementary declarations using aggregation
How to complete supplementary declarations for imports using aggregation.
You may need to submit a lot of supplementary declarations in a short period of time. Submitting these individually can cause data processing issues, and increase messaging costs.
You can reduce the number of declarations you make by using aggregation.
To use aggregation
You’ll need to choose the type of aggregation you want to use when you apply, or when you request an amendment to your existing authorisation.
To use aggregation, you must be able to:
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provide a robust audit trail, that shows the accumulation of declarations in the aggregated message
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demonstrate your control management procedures to monitor duty rate, preference changes, and changes to rates of exchange
You must maintain checks and controls within your system to make sure aggregated declarations can be fully audited. If you do not, we may stop you from using aggregation.
How to aggregate supplementary declarations
Daily aggregation
Daily aggregation may be useful if you use duty management systems to make high volume, entry in declarants records (EIDR) removals, from customs warehousing.
When many imports, picks or removals of stock occur at different times of the day, you can combine these into one aggregated declaration, with a single tax point date and time. Each individual import, pick, or removal must meet the aggregation rules.
Across tax point aggregation
Across tax point aggregation allows you to combine declarations if they have a tax point that falls within the same period. Each individual import, pick, or removal must meet the aggregation rules.
There are 3 aggregation periods for each month. Each lasts 10 days. These are from:
- day one to day 10
- day 11 to day 20
- day 21 to the last day of the month
The tax point shown on an aggregated declaration must be the last day of the period. Commercial records must be able to show the actual tax point date and time of the individual imports, picks, or removals, that make up an aggregated message.
Monthly Aggregation
You can combine declarations that have a tax point which falls within the same month.
The monthly aggregation period is from day one of the month, until the last day of the month. The tax point shown on the monthly, aggregated supplementary declaration must be the last day of the month.
Commercial records must be able to show the actual tax point date and time of the individual imports, picks, or removals, that make up an aggregated message.
How to apply
Complete box 11 of form C&E48 when you’re applying for authorisation to use simplified procedures, to also apply to use aggregation.
Aggregation rules and data requirements
You must submit any aggregated declarations no later than the 10th calendar day after the end of the aggregation period they relate to. Each declaration must be 10MB or less in size, so you may need to submit more than one for each period.
Check the aggregation rules that you’ll need to meet for supplementary declarations.
After you submit
When we accept your aggregated supplementary declaration, we’ll send you a customs response message, giving a calculation of what you owe. We’ll then take payment from your deferment account.
You’ll also need to submit a final supplementary declaration.
Find out more about what to do if you have missed the deadline for submitting your supplementary declaration.
Last updated 17 April 2024 + show all updates
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Information about monthly aggregation has been added.
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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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First published.