Choose how you’ll make supplementary declarations for goods that you entered into your own records without authorisation.
You can apply to use simplified declarations for imports you entered in your records without authorisation if your goods are not controlled, are moving from EU free circulation and HMRC has not told you that you cannot make an import declaration in your records without authorisation, and either:
- you brought goods from EU free circulation into free circulation in Great Britain, between 1 January 2021 and 31 December 2021
- you bring goods from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain, from 1 January 2022
- you bring goods that need to be declared from Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain, from 1 January 2022
If you’re applying to use simplified declarations because you’re going to make supplementary declarations yourself, you’ll need to check what other steps you’ll need to take.
Choose which simplified declaration to use
There are 2 types of simplified declaration process:
1. Entry in the declarant’s records
You’ll enter the goods in your records and then provide full details about your goods in a supplementary declaration.
2. Simplified declaration procedure
You can make a simplified frontier declaration electronically with less details about your goods and then provide full details in a supplementary declaration.
If you have used an entry in declarants records without authorisation to import goods, you can use either entry in declarants records or simplified declarations procedure to make your delayed supplementary declarations.
From 1 January 2022 you must make your imports by the simplified declaration method you are authorised for.
Who can apply
The authorisation conditions are different for each procedure. You must have a duty deferment account to be authorised for simplified declaration processes.
If someone else is dealing with customs for you, you should agree with them whose duty deferment account will be used. You must provide them with written agreement to use your duty deferment account.
Simplified declaration procedure
To become authorised to make these declarations, you need to:
- be established in the UK
- have a good customs compliance record, including VAT returns and duty deferments
- show how you’ll keep within your deferment account limit
- show how you’ll identify and report any errors found after you’ve submitted your final supplementary declaration to the simplified customs procedures National Assurance Team, where applicable
- carry out declaration procedures to a professional standard
- make sure the applicant, directors and senior employees are free of any criminal records that would prevent HMRC from giving authorisation
- have procedures in place to ensure you do not import prohibited goods
- have licences for any restricted goods
- have procedures in place to manage declarations
Entry in the declarant’s records
You must meet the same conditions that apply for simplified declaration procedures.
You must also show that:
- you’ll keep records of all declarations for no less than 4 years after their submission date
- you can meet licensing and other control requirements
- you manage your business in a way that allows customs to make effective compliance checks for example, how:
- you keep the audit trail
- your business records are backed up and kept secure
- you identify and handle errors related to the flow of goods
Some licensing processes are digital and you can only process these licenses on a declaration in CHIEF. We will tell you if you need to do this for your goods.
You need to allow customs to audit your system, providing staff access to an office, a toilet and car parking, free of charge. This is for either simplified declaration procedures or entry in the declarant’s records applications.
How to apply
To apply for authorisation to use simplified declarations, you need to complete form C&E48.
After you’ve applied
We will write to you to confirm if you’re authorised to use simplified declarations. The letter will tell you what conditions you’ll need to maintain to keep your authorisation.
You can claim a tariff rate quota but you should submit your supplementary declaration as soon as possible.