You can record your goods in your commercial records and make a supplementary declaration 6 months later. You will not need to submit an entry summary declaration.
If you are importing standard goods into Great Britain from the EU between 1 January and 30 June 2021, you:
• can use ‘Entry In the Declarant’s Records’ (EIDR) without getting authorisation in advance
• do not need to make an entry summary declaration
You will need to:
1. Record the goods in your own records.
2. Account for the VAT in your VAT Return if you are VAT registered.
3. Make a supplementary declaration up to 6 months after the goods were imported.
You or someone who does your import declarations for you will also need to have the following in place before you make your first supplementary declaration:
• authorisation to use entry in the declarant’s records
• a CHIEF badge
• CFSP-compatible software that works with CHIEF
• A Duty Deferment Account for paying any import duties and VAT
For controlled goods you must follow the normal rules for making an import declaration.
If you can use simplified procedures, you can declare your goods by entering them in your own records and sending other details to customs.
You can declare your goods in your records unless your goods are:
• hydrocarbon oils
• controlled goods imported at the frontier (for goods imported into Great Britain from the EU between the 1 January and 30 June 2021, there’s a different list of controlled goods which will be published soon)
• imported under ATA Carnet procedures
• imported under authorisation by declaration
• personal effects
• imported under transfer of residence relief
You enter details of your goods into your records and need to include:
• the commodity code if your goods are controlled
• the Customs Procedure Code (CPC)
• your declaration unique consignment reference - which is the main reference number that links declarations in the Customs Handling of Import and Export Freight (CHIEF) system
• purchase and, if available, the sales invoice numbers
• the date and time of entry in records - creating the tax point, which is used for working out VAT payments later
• any temporary admission, Free Zone, warehousing or temporary storage stock account references
• the Free Zone or warehouse approval number
• a written description of the goods - so they are easy to identify
• Customs value
• Quantity of goods - for example, number of packages and items, net mass
• details of licensing requirements and licence numbers
• details of any supporting documents, including the serial numbers, where appropriate, needed before the goods can be released
• details of the person you’re representing if you are making a declaration on behalf of someone else
The next step depends whether your goods are delivered to inventory-linked premises or premises that are not inventory-linked.
Inventory-linked premises are linked to customs by computer.
Premises that are not inventory-linked are not linked to customs by computer.
Inventory-linked premises
When you enter your goods in your records, you will also need to complete a C21 declaration form. This will allow the goods to be cleared from the port where they entered.
You must submit the form to CHIEF.
The information you provide in the form is similar to the entry made into your own records.
Controlled and restricted goods
You must enter restricted goods on your declaration as controlled. You will need to present your licence or certificate to release your goods.
You must also treat the following goods as controlled when using simplified declarations:
• Common Agricultural Policy (CAP) goods
• excise goods
• unmanufactured tobacco, not stemmed or stripped
• unmanufactured tobacco, partly or wholly stemmed or stripped
• tobacco refuse
Find out which customs procedure codes you must use on your customs declaration.
After you have made an entry in your records
You will need to complete a supplementary declaration to CHIEF.
You must submit your supplementary declaration no later than fourth working day following the month in which the date the goods were entered in your records.
If you have completed a C21 declaration, you must use the date that customs accept your declaration instead of the date your goods were entered in your records.
Goods imported into Great Britain from the EU
For goods imported into Great Britain from the EU between 1 January and 30 June 2021, you need to submit your supplementary declaration up to 6 months after the goods were imported.
If you are registered for VAT you must account for the VAT in your VAT Return.
If you are not registered for VAT, you will have to pay VAT when you make the supplementary declaration.
When you make a customs declaration on imports, you may be able to make a simplified declaration when your goods arrive at a UK or EU port or airport.
You can enter the goods to free circulation and special procedures:
• Inward processing
• Outward processing
• Authorised use
• Temporary admission
• Storage such as customs warehousing
Simplified declaration procedure
With the simplified declaration procedure you will:
1. Check if the goods can be entered onto a simplified frontier declaration.
2. Submit a simplified frontier declaration to Customs Handling of Import and Export Freight (CHIEF) system.
3. Submit a supplementary declaration.
4. Submit a final supplementary declaration.
Entry in the declarant’s records
With entry in the declarant’s records, you will:
1. Check if the goods can be entered into your own records.
2. Clear your goods into free circulation by entering their details in your own records.
3. Submit a supplementary declaration.
4. Submit a final supplementary declaration.
What you will need
Before you (or someone who deals with customs for you) import goods using simplified declarations, you will need:
• to be authorised by HMRC
• a CHIEF badge
• software that works with CHIEF
• a duty deferment account for paying duty and VAT
From 1 January 2021
You only need to have these in place before you submit your supplementary declaration if you did all the following:
• imported goods into free circulation which are not controlled - the list of controlled goods will be published soon
• imported goods into Great Britain from the EU between 1 January and 30 June 2021
• entered the details of your goods in your records when you imported them
Who can apply
The authorisation conditions are different for each procedure.
Simplified declaration procedures
To become authorised to make these declarations, you need to:
• be established in the UK or EU
• have a good Customs compliance record, including VAT returns and duty deferments
• show how you will keep within your deferment account limit
• show how you will 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 will record 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 your records applications.
Using someone to make declarations for you
If you are not authorised to make simplified declarations, you can get someone else who is authorised for Simplified Declarations to make them for you.
Who will be responsible for VAT and Customs Duty payments depends on whether they will be acting directly or indirectly.
How to apply
To apply for authorisation to use simplified declarations, you need to complete form C&E48.
With thanks to J Mark Rowbotham FCILT - Portcullis for his input.
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