Apply to use simplified declarations for imports - GOV.UK

Simplified declarations cannot be used if goods are entered into a special procedure using authorisation by declaration. During migration to the Customs ... Skiptomaincontent CookiesonGOV.UK Weusesomeessentialcookiestomakethiswebsitework. We’dliketosetadditionalcookiestounderstandhowyouuseGOV.UK,rememberyoursettingsandimprovegovernmentservices. Wealsousecookiessetbyothersitestohelpusdelivercontentfromtheirservices. Acceptadditionalcookies Rejectadditionalcookies Viewcookies Youcanchangeyourcookiesettingsatanytime. Hidethismessage Home Import,exportandcustomsforbusinesses Guidance Applytousesimplifieddeclarationsforimports Findoutaboutthedifferentsimplifieddeclarationsforimportsandwhatyouneedtodotogetauthorisationtousethem. From: HMRevenue&Customs Published 5November2019 Lastupdated 5July2022 — Seeallupdates Getemailsaboutthispage Contents BringinggoodsthatarenotcontrolledintoGreatBritain(England,ScotlandandWales) Aggregationofsupplementarydeclarations Usethesimplifieddeclaration Entryinthedeclarant’srecords Third-partyrepresentativesapplyingforauthorisation Whatyou’llneed Whocanapply Usingsomeonetomakedeclarationsforyou Howtoapply Printthispage From1October2022,youwillnotbeabletomakeimportdeclarationsontheCustomsHandlingofImportandExportFreight(CHIEF)system. Ifyouimportgoods,youneedtousetheCustomsDeclarationService(CDS). Itcantaketimeforbusinessestocompletethemovesoyoushouldstarttoday. IfyoualreadymakeimportdeclarationsusingCHIEF,wehavetransferredyourexistingcustomsauthorisationstotheCustomsDeclarationService.YoudonotneedtoapplyforanewauthorisationtousetheCustomsDeclarationServiceifyoualreadyholdanactiveauthorisation.Thismeans: tomakedeclarationsonCustomsDeclarationService,usethecurrentauthorisationnumberwehavegivenyou yourexistingauthorisationletterremainsvalid WewillnotsetupanynewimportauthorisationsforCHIEFfrom5July2022. FindoutmoreinformationabouttheCustomsDeclarationService. YoushouldcheckifyouneedtodeclaregoodsyoubringintoortakeoutoftheUKbeforeyoumakeasimplifieddeclaration. Whenyoumakeanimportdeclaration,youmaybeabletomakeasimplifieddeclarationwhenyourgoodsarriveataUKportorairport. Youneedanauthorisationtousesimplifieddeclarationprocedures. Youcanenterthegoodstofreecirculationandspecialprocedures: inwardprocessing outwardprocessing authoriseduse temporaryadmission customswarehousing Simplifieddeclarationscannotbeusedifgoodsareenteredintoaspecialprocedureusingauthorisationbydeclaration. DuringmigrationtotheCustomsDeclarationService,asimplifiedfrontierdeclarationcanbemadeonCHIEFandthesupplementarydeclarationcanbemadeontheCustomsDeclarationService. IfasupplementarydeclarationismadetotheCustomsDeclarationService,thesystemwillaccepttheCHIEFentrynumberagainst‘YSDE’inDataElement2/1. Thefinalsupplementarydeclarationhastobeenteredtothesamesystemthatthesupplementarydeclarationwasentered. BringinggoodsthatarenotcontrolledintoGreatBritain(England,ScotlandandWales) Youmaybeabletodeclareyourgoodsbyenteringtheminyourrecordswithoutgettingauthorisationinadvance,andmakesupplementarydeclarationsupto175dayslater,ifyou: bringgoodsfromfreecirculationinIreland(includinggoodsthatstartedtheirmovementinNorthernIreland)intofreecirculationinGreatBritain bringgoodsthatneedtobedeclaredfromNorthernIreland(includinggoodsthatstartedtheirmovementinIreland)intofreecirculationinGreatBritain Findoutmoreaboutdeclaringgoodsinyourrecordswithoutauthorisation. IfyoubroughtgoodsintoGreatBritainfromtheEUin2021 IfyoubroughtgoodsintoGreatBritainfromtheEUbetween1January2021and31December2021,youmustcontactHMRCifboth: youchosetodelaymakingadeclarationforthosegoods youhavenotyetmadeasupplementarydeclarationforthosegoods YoumusttellHMRCaboutlatedeclarationsassoonaspossible.IfyouvoluntarilytellHMRCaboutdeclarationsnotsubmittedontime,wecanhelpyougetitrightinfuture. Aggregationofsupplementarydeclarations Youcancombinedataonsupplementarydeclarationsifeachitemhasthesamesupplier,recipientandcommoditycode.Thiswillallowyoutomakelesssupplementarydeclarationsandisparticularlyusefulwhenremovinggoodswithidenticaldatafromacustomswarehouse. Youcanchooseaspartofyourauthorisationtoaggregateitemsacrossasingledayoramaximumof10days. Findouthowtomakeanimportsupplementarydeclarationusingaggregation. Usethesimplifieddeclaration Tousethesimplifieddeclarationyou’llneedto: Checkifthegoodscanbeenteredontoasimplifiedfrontierdeclaration. Submitasimplifiedfrontierdeclaration. Submitasupplementarydeclaration. Submitafinalsupplementarydeclaration. Entryinthedeclarant’srecords Touseentryintothedeclarant’srecordsyou’llneedto: Checkifthegoodscanbeenteredintoyourownrecords. Clearyourgoodsintofreecirculationbyenteringtheirdetailsinyourownrecords. Submitasupplementarydeclaration. Submitafinalsupplementarydeclaration. Third-partyrepresentativesapplyingforauthorisation Youmaywishtoactonbehalfofyourclients. You’llneedtodecideifyouwishtoapplyaseitheranauthorisedindirectrepresentativeoranauthoriseddirectrepresentative. ForclientswhoarenotestablishedintheUK,indirectrepresentationmustbeused.Ifyou’llbeactingasanindirectrepresentative,youwillnotbeabletouseyourownsimplifiedprocedureauthorisationwhenmakingdeclarationstoanyspecialprocedureauthorisationsheldbyyourclient. Asanauthoriseddirectrepresentativeyou’llonlybeabletoactasadirectrepresentativeforgoodsimportedintoGreatBritainandyourclientmustbeestablishedintheUK. Whatyou’llneed Beforeyouimportgoodsusingsimplifieddeclarations,you’llneed: anEORInumber tobeauthorisedbyHMRC accesstocomputersoftwarethatcommunicateswiththeCustomsDeclarationServiceforthepurposesofsupplementarydeclarationsubmissions toallowHMRCtotestyoursystemtoensureitcancommunicatewiththeCustomDeclarationService adutydefermentaccountforpayingdutyandVAT Gettingadutydefermentaccount Youmusthaveadutydefermentaccountinplacebeforewecanauthoriseyouforsimplifiedprocedures,howeveryoucanstillapplybeforeyouhaveonebystating‘pending’nextto‘dutydefermentaccount’onyourapplicationform. Anauthoriseddirectrepresentativeorauthorisedindirectrepresentativemayuseaclient’sdefermentforpayment,withtheirclient’spermission. Whocanapply Tobecomeauthorisedyouneedto: beestablishedintheUK haveagoodcustomscompliancerecord,includingVATreturnsanddutydefermentaccountpayments havenorecordofseriouscriminaloffencesrelatedtoyourbusinessactivities keeprecordsofalldeclarationsmadefor4yearsafterthesubmissiondateandmakethisavailabletocustomsonrequest provideandmaintainwrittenprocedures Yourcompliancerecordwillbebasedonthelast3yearsbeforeyouapply.Duringthatperiodyoushouldnothavecommittedaseriousinfringementorrepeatedinfringementsofcustomsrules.Ifyou’vebeenestablishedforlessthan3years,thenyourcompliancewillbejudgedontherecordsandinformationavailable,includingyourinvolvementinpreviousbusinesses. Usingsomeonetomakedeclarationsforyou Applyingforauthorisationyourself Youmaywishtoapplyfortheauthorisationyourselfbutusearepresentative(directrepresentative)tomakethesimplifieddeclarationsonyourbehalf.Youwillneedtoprovidedetailsontheapplicationofanydirectrepresentativeswhowillberesponsibleforsubmittingyoursupplementarydeclarations.Ifsomeonehasmadedeclarationsonyourbehalfandholdsrecords,thesemustbemadeavailableonrequestfromHMRC. Authorisationsheldbythird-partyrepresentatives Youcangetsomeoneelsewhoisauthorisedforsimplifieddeclarationstomakethemforyou. Responsibilityforcustomsdebt WhowillberesponsibleforVATandcustomsdutypaymentsdependsonwhethertheywillbeactingdirectlyorindirectly. Ifsomeonehasmadedeclarationsonyourbehalfandholdsrecords,theserecordsmustbeavailableatyourpremises. Howtoapply Toapplyforauthorisationtousesimplifieddeclarations,youneedtocompleteformC&E48. Youmustalsoprovide: writtenprocedures listofcustomsprocedurecodesandcommoditycodes clientlist(whereyouareapplyingtobeeitherorbothanauthoriseddirectrepresentativeoranauthorisedindirectrepresentative) Published5November2019 Lastupdated5July2022 + showallupdates 5July2022 GuidancehasbeenupdatedtoexplainthatyoucannolongerapplyforaCHIEFbadgecode. 1July2022 IfyoubroughtgoodsintoGreatBritainfromtheEUbetween1January2021and31December2021,youmustcontactHMRCifyouchosetodelaymakingadeclarationforthosegoodsbyupto175daysandyouhavenotyetmadeasupplementarydeclarationforthosegoods. 23May2022 InformationaboutsubmittingSimplifiedFrontierDeclarationsandSupplementaryDeclarationsduringthemigrationtotheCustomsDeclarationServicehasbeenadded. 7January2022 UpdatedtheguidanceforcontrolledgoodsimportedintoGreatBritain(England,ScotlandandWales)fromIreland. 21October2021 Thesection'Aggregationofsupplementarydeclarations'hasbeenaddedtothisguidance. 1December2020 Thepagehasbeenupdatedwithchangestotheapplicationformandprocess. 10July2020 Ifyou’reimportingstandardgoodsintoGreatBritainfromtheEUbetween1Januaryand30June2021,youcanuse‘entryinthedeclarant’srecords’withoutgettingauthorisationinadvanceandmakeasupplementarydeclaration6monthslater. 8November2019 Thispagehasbeenupdatedwithinformationaboutatemporaryeasementtosimplifiedprocedures. 5November2019 Firstpublished. Getemailsaboutthispage Contents Printthispage Partof GetUKcustomsclearancewhenimportinggoodsintotheUK:stepbystep ImportgoodsintotheUK:stepbystep Relatedcontent Makinganimportsupplementarydeclaration Makingimportsupplementarydeclarationsusingaggregation Makingasimplifiedfrontierdeclaration CHIEF:customsprocedurecodes CDSDeclarationCompletionInstructionsforImports Collection ElectronicsandmachinerysectorandtheEU RetailsectorandtheEU ConsumergoodssectorandtheEU AerospacesectorandtheEU ConstructionsectorandtheEU +5more ChemicalssectorandtheEU,LifesciencessectorandtheEU,MetalsandothermaterialssectorandtheEU,AutomotivesectorandtheEU,andScience,researchandinnovationsectorandtheEU Explorethetopic Import,exportandcustomsforbusinesses Isthispageuseful? Maybe Yesthispageisuseful Nothispageisnotuseful Thankyouforyourfeedback Reportaproblemwiththispage Close HelpusimproveGOV.UK Don’tincludepersonalorfinancialinformationlikeyourNationalInsurancenumberorcreditcarddetails. 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