Guidance

Submitting a Supplementary Declaration when you import goods from outside the EU

Find out how and when to submit a Supplementary Declaration using Customs Freight Simplified Procedures (CFSP).

Supplementary Declarations are electronic messages sent to CHIEF as part of CFSP (also known as Simplified Import Procedures).

HMRC uses the declarations to work out the amount of duty and taxes you owe.

You can use a third party to submit declarations on your behalf.

Overview

You’ll need to submit a Supplementary Declaration when you import goods using CFSP, unless the goods are being:

  • declared to customs warehousing
  • moved from one special procedure to another and the:
    • authorisation holder of both special procedures is the same person
    • first special procedure was entered by a full or Supplementary Declaration
    • first special procedure is discharged by placing the goods under the second procedure
    • second procedure is not end-use or inward processing

Some goods are excluded from CFSP or not in the scope of CFSP.

There are two ways you can make declarations under CFSP, which one you use will depend on the goods you’re importing and how you’re importing them:

  • Simplified Declaration Procedure (SDP) - where you make all declarations to HMRC using CHIEF
  • Entry in the Declarant’s Records (EIDR) - where you make a declaration directly to your commercial records to either:
    • remove goods from the frontier, followed by a Supplementary Declaration
    • move goods between procedures, followed by a Supplementary Declaration

What you’ll need

You’ll need an EORI number to trade goods with countries outside the EU.

If you’re using an indirect representative

You can use your own deferment account or use the representative’s deferment account.

If you use your own deferment account, you’ll need to give the representative authority to use it.

You and the representative will be jointly responsible for any duty or taxes owed.

If you’re using a direct representative

You’ll need:

You’ll be solely responsible for any duty and taxes owed.

If you’re submitting your own Supplementary Declarations

If you’re submitting your own Supplementary Declarations (and are not submitting declarations on behalf of someone else as an indirect representative), you’ll need:

Your software provider will explain what you need to do to complete a Supplementary Declaration. You can use the UK Trade Tariff to complete declarations.

You’ll be solely responsible for any duty and taxes owed.

When to submit declarations

Usually, your Supplementary Declaration must be sent and accepted by the deadline.

The deadline is the fourth working day of the month following the month that either:

You can submit your Supplementary Declaration at any time between the acceptance of the SFD, C21 or EIDR and the deadline.

The deadline may be different if you’re using either:

How to submit declarations

You submit Supplementary Declarations electronically to CHIEF.

You can submit declarations individually or in batches, and you can submit more than one Supplementary Declaration for a single SFD.

If you’re importing goods using EIDR and they’re coming out of a customs warehouse, submit a Supplementary Declaration Warehouse (SDW). Otherwise, submit a Supplementary Declaration Import (SDI).

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 and you must get approval from your authorising customs officer before you do this.

After you submit declarations

When your Supplementary Declaration is accepted, CHIEF will send a customs response message (CURSES) giving a calculation of what you owe. Payment will be taken from your deferment account on the fifteenth day of the following month.

You’ll need to submit a Final Supplementary Declaration by the fourth working day of the month following each reporting period. Declare the number of Supplementary Declarations that are:

  • due for that reporting period
  • finalised
  • late from the previous reporting period

If you’ve made a mistake or cannot submit declarations on time

You must correct errors, omissions or late submissions as soon as possible.

If you cannot submit a declaration on time

If you cannot submit a Supplementary Declaration before the deadline, you’ll need to do the following before the reporting period ends:

  • report it to CNAT
  • give them an estimate of what you owe so the money can be taken from your deferment account
  • show the declaration as missing on your Final Supplementary Declaration

You’ll still need to submit the missing Supplementary Declaration. When you do, tell CNAT so they can return the estimate you paid when you reported the late declaration.

Report late submissions on your next Final Supplementary Declaration.

If you realise you’ve made a mistake before the goods have cleared

To amend or cancel a Supplementary Declaration before your goods have been cleared, you can either:

If you realise you’ve made a mistake after the goods have cleared

Contact CNAT if you realise you’ve made a mistake after your Supplementary Declaration has been cleared, unless the required amendment is:

  • monetary
  • for special procedures

If you’ve made a payment mistake

If you’ve not paid enough, apply for a voluntary clearance amendment.

If you’ve overpaid, apply for repayment or remission of import duties.

If you’ve made a mistake on a special procedure declaration

If you’ve made a mistake on a special procedures declaration, contact your supervising office or officer.

Contact us

For general enquiries, you can contact the HMRC VAT imports and export: general enquiries helpline.

For help with Tariff Classification, email classification.tso@hmrc.gsi.gov.uk.

CFSP enquiries

For CFSP enquiries, you can contact the CFSP National Assurance Team (CNAT).

Email: cfsp_cope@hmrc.gsi.gov.uk

Telephone: 03000 528013

Published 2 August 2012
Last updated 22 November 2018 + show all updates
  1. Guide updated with information on submitting Supplementary Declarations using CHIEF.
  2. Updates made to reflect changes resulting from the introduction of the Union Customs Code.
  3. Fixing references to specialist guides
  4. duplicate links removed from further information
  5. First published.