Guidance

Apply to use simplified declarations for imports

Find out about the different simplified declarations for imports and what you need to do to get authorisation to use them.

From:
HM Revenue & Customs
Published
5 November 2019
Last updated
17 April 2024 — See all updates

You should check if you need to declare goods you bring into or take out of the UK before you make a simplified declaration.

When you make an import declaration, you may be able to make a simplified declaration when your goods arrive at a UK port or airport.

You need an authorisation to use simplified declarations for imports.

You can enter the goods to free circulation and the following special procedures:

  • inward processing
  • outward processing
  • authorised use
  • temporary admission
  • customs warehousing

Simplified declarations for import cannot be used if goods are entered into a special procedure using authorisation by declaration.

Bringing goods that are not controlled into Great Britain (England, Scotland and Wales) from Northern Ireland or Ireland

If you moved your goods on or before 30 January 2024, you may be able to declare your goods by entering them in your records without getting authorisation in advance, and make supplementary declarations up to 175 days later, if you bring goods:

  • from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain
  • that need to be declared from Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain

If your goods were moved on or after 31 January 2024, you will need to be authorised to use simplified declarations for imports and must make your supplementary declaration by the 10th calendar day of the following month.

Aggregation of supplementary declarations

You can combine data on supplementary declarations if the header and item level information meet the aggregation rules for the Customs Declaration Service.

This will allow you to make less supplementary declarations. When removing goods from a customs warehouse, you can combine goods with import data under an aggregated supplementary declaration.

As part of your authorisation, you can choose to aggregate items across one day, 10 days, or a month.

Find out how to make an import supplementary declaration using aggregation.

Use the simplified declaration process

To use the simplified declaration process you’ll need to:

  1. Check if the goods can be entered onto a simplified frontier declaration.

  2. Submit a simplified frontier declaration.

  3. Submit a supplementary declaration.

  4. Submit a final supplementary declaration.

Use entry in the declarant’s records

To use entry into the declarant’s records you’ll need to:

  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.

Third-party representatives applying for authorisation

You may want to act on behalf of your clients.

You’ll need to decide if you want to apply as either an authorised indirect representative or an authorised direct representative.

For clients who are not established in the UK, indirect representation must be used. If you’ll be acting as an indirect representative, you will not be able to use your own simplified procedure authorisation when making declarations to any special procedure authorisations held by your client.

As an authorised direct representative, you’ll only be able to act as a direct representative for goods imported into Great Britain and your client must be established in the UK.

What you’ll need

Before you import goods using simplified declarations, you’ll need:

Getting a duty deferment account

You must have a duty deferment account in place before we can authorise you for simplified procedures, however you can still apply before you have one by stating ‘pending’ next to ‘duty deferment account’ on your application form.

An authorised direct representative or authorised indirect representative may use a client’s deferment for payment, with their client’s permission.

Who can apply

To become authorised you need to:

  • be established in the UK
  • have a good customs compliance record, including VAT Returns and duty deferment account payments
  • have no record of serious criminal offences related to your business activities
  • keep records of all declarations made for 4 years after the submission date and make this available to customs on request
  • provide and maintain written procedures

Your compliance record will be based on the last 3 years before you apply. During that period, you should not have committed a serious infringement or repeated infringements of customs rules. If you’ve been established for less than 3 years, your compliance will be judged on the records and information available, including your involvement in previous businesses.

Using someone to make declarations for you

Applying for authorisation yourself

You may want to apply for the authorisation yourself, but use a direct representative to make the simplified declarations on your behalf.

You’ll need to provide details on the application of any direct representatives who will be responsible for submitting your supplementary declarations. If someone has made declarations on your behalf and holds records, they must make these available on request from HMRC.

Authorisations held by third-party representatives

You can get someone else who is authorised for simplified declarations to make them for you.

Responsibility for customs debt

Who will be responsible for VAT and customs duty payments depends on whether they will be acting directly or indirectly.

If someone has made declarations on your behalf and holds records, these records must be available at your premises.

How to apply

Complete form C&E48 to apply for authorisation to use simplified declarations.

You must also provide:

  • written procedures
  • a list of customs procedure codes and commodity codes
  • a client list (where you are applying to be either or both an authorised direct representative or an authorised indirect representative)

If your information changes after you’ve applied

We may need to contact you after you apply. This could be to request additional information or to organise a site visit.

If any of your contact details change (for example, your address or telephone number) you must let us know by email or by writing to the address on the acknowledgement letter we sent you.

We may delay or refuse your application if you do not provide all the information we need to complete it.

You should also write to us if there has been a change to your business which may affect your authorisation, such as:

  • changing your trading name
  • being taken over by another business

Updates to this page

Published 5 November 2019
Last updated 17 April 2024 + show all updates

  1. Information about the aggregation of supplementary declarations has been updated.

  2. Added information to show arrangements for movements from Ireland and in some cases Northern Ireland and Great Britain are changing from 31 January 2024.

  3. Information about what to do if your contact details change after you've applied has been added.

  4. Information about Customs Handling of Import and Export Freight (CHIEF) has been removed. You can no longer use CHIEF for import declarations unless you have permission from HMRC.

  5. Guidance has been updated to explain that you can no longer apply for a CHIEF badge code.

  6. If you brought goods into Great Britain from the EU between 1 January 2021 and 31 December 2021, you must contact HMRC if you chose to delay making a declaration for those goods by up to 175 days and you have not yet made a supplementary declaration for those goods.

  7. Information about submitting Simplified Frontier Declarations and Supplementary Declarations during the migration to the Customs Declaration Service has been added.

  8. Updated the guidance for controlled goods imported into Great Britain (England, Scotland and Wales) from Ireland.

  9. The section 'Aggregation of supplementary declarations' has been added to this guidance.

  10. The page has been updated with changes to the application form and process.

  11. If you’re 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’ without getting authorisation in advance and make a supplementary declaration 6 months later.

  12. This page has been updated with information about a temporary easement to simplified procedures.

  13. First published.

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Contents

Part of Import goods into the UK: step by step

  1. Step 1 Check if you need to follow this process

    Follow these steps if you're moving goods permanently to:

    • England, Wales or Scotland (Great Britain) from a country outside the UK
    • Northern Ireland from a country outside the UK and the EU

    What you need to do is different if you are:

  2. Step 2 Get your business ready to import

    You need an Economic Operators Registration and Identification number (EORI number) that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI number that does not start with GB.

    If you move goods to or from Northern Ireland, you may need one that starts with XI.

    1. Get an EORI number

    If you store goods in the UK for sellers outside the UK, you may need to apply to the Fulfilment House Due Diligence Scheme.

    1. Find out if you need to apply to the Fulfilment House Due Diligence Scheme

    There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.

    1. You are currently viewing: Find out about using simplified declaration procedures
    2. Check if Authorised Economic Operator status is right for you

  3. and Check the business sending you the goods can export to the UK

    The business sending you the goods may need:

    • to make an export declaration in their country
    • licences or certificates to send goods to the UK

    Check whoever is sending the goods is able to export them from their country.

  4. Step 3 Decide who will make customs declarations and transport the goods

    You can hire someone to deal with customs and transport the goods for you, or you can do it yourself.

    Most businesses that import goods use a transporter or customs agent.

    1. Find out how to hire someone to deal with customs for you

  5. Step 4 Find out the commodity code for your goods

    You’ll need to include the commodity code on your import declaration. This will determine the rate of duty you need to pay and if you need an import licence.

    Your customs agent or transporter might be able to help you with this.

    1. Find the right commodity code for your goods

  6. and Work out the value of your goods

    When you make your import declaration, you’ll need to include the value of your goods - this helps work out how much duty and VAT you’ll need to pay.

    1. Work out the value of your goods for customs

  7. Step 5 Find out if you can reduce your Customs Duty

    You may be able to pay less or no Customs Duty if the UK has a trade agreement with the country you're importing from.

    1. Find out if you can pay a lower rate of Customs Duty because of a trade agreement

    You may also be able to reduce the amount of duty you pay based on what the goods are and what you plan to do with them.

    1. Check other ways you can pay a lower rate of Customs Duty

  8. and Find out if you can delay your Customs Duty

    You may be able to delay sending information about goods or paying Customs Duty.

    1. Check if you can delay your Customs Duty

  9. Step 6 Check if you need a licence or certificate for your goods

    There are special rules and you may need to get licences or certificates if you are importing any of the following:

  10. Step 7 Check the labelling, marking and marketing rules

    1. Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods

  11. Step 8 Get your goods through customs

    If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.

    1. Make an import declaration yourself and get your goods cleared by UK customs

  12. Step 9 Claim a VAT refund

    If you're VAT registered, you can claim back any VAT you paid on the goods you've imported. You’ll need your Import VAT Certificate (C79).

    1. Find out how to claim a VAT refund

  13. Step 10 If you paid the wrong amount of duty or rejected the goods

    If you paid too much Customs Duty or import VAT or rejected the goods, you can claim a refund or ask for a payment to be waived.

    1. Find out how to claim a refund or make a claim for rejected imports

    If you paid too little Customs Duty or import VAT, report it to HMRC.

    1. Find out how to tell HMRC you’ve underpaid and pay the difference

  14. Step 11 Keep invoices and records

    You must keep records of commercial invoices and any customs paperwork, including your Import VAT Certificate (C79).

    If you imported controlled goods, for example firearms, keep any paperwork that shows who owns them.

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