Updates: Simplified Customs Declaration Process

2026

26 March 2026 published amendments

General pre-authorisation conditions have been updated.

Minor update to the Application section.

The tariffs link in the following sections - release to Free Circulation and Return Goods Relief, release to a special procedure, release to Customs Warehousing, release into a Freeport Customs Special Procedure -
has been replaced with the link to APC 2-series and link to controlled goods section of this manual.

Entry in the Declarant's Records

The link to series 7xx: movement and transfers has been replaced with link to appendix 23B.

Under section 'EIDR at the Frontier' more information has been added regarding Non inventory linked locations, both inventory and non-inventory linked locations and EIDR removal from Customs warehousing.

Supplementary Declarations

Link to online form for late supplementary declarations added to replace email contact.
The following sections were removed and added into a new section titled 'Declaration Unique Consignment References'
• Declaration Unique Consignment References
• Electronic Licences
• DUCRs and Customs Warehousing
• DUCR part suffix
• DUCRs and Aggregation

Declaration Unique Consignment References

New section added.

Procedures Codes and Additional Procedures Codes

Additional information documents certificates authorisations section added.

Security for debt and payment requirements

Information regarding Application to use Simplified Import VAT in Northern Ireland moved under subheading 'Guarantee requirements in Great Britain'