UK Continental Shelf Movements (UKCS)

Voluntary disclosure

Information about voluntary disclosure.

A voluntary disclosure must be made if you have not made any form of declaration for the goods you have moved, or you have used the declaration by conduct process in error.

For example:

• goods have been moved from an installation in the UK Continental Shelf (UKCS) to Great Britain (England, Scotland and Wales) and you have not made either a Customs Declaration Service (CDS) declaration or a declaration by conduct submission
• controlled goods that were also subject to the Customs Warehousing procedure have been exported to the UKCS using the declaration by conduct process instead of making a CDS declaration and gaining permission to proceed to export
• the goods you have imported from the UKCS using a declaration by conduct are not eligible for full Returned Goods Relief (RGR)

Read about applying for a voluntary clearance amendment for details on how to make a voluntary disclosure for an import resulting in an underpayment of import duty and VAT.

Read about claiming a repayment of import duty and VAT if you’ve overpaid for information on the process to use to reclaim any import duty and VAT overpaid as a result of a mistake on a CDS declaration.

If you have not made a proper export declaration in CDS at the time of the export, you may submit one retrospectively to CDS. You will need to contact HMRC to ensure the declaration is cleared.