(S,P) Businesses that delayed their customs declarations need to file a supplementary declaration- Here is what you need to do.
UK Delayed Customs Declarations: Corinne and Arne discuss what businesses need to know (Videocast)
Are you bringing in goods brought into Great Britain from the EU, then the UK may allow you to delay sending HMRC the full information about your goods by up to 175 days after import?
Customs Expert Corinne Nabavi and Founder of Customs Manager Ltd of Arne Mielken discussed what deferred declarations are, how the time limit of 175 days work and what the requirements for “Entry into the declarant records” (EIDR) are. Many questions have been received from our subscribers of the ongoing support service, and we answer them. Such as:
·What are deferred declarations?
What goods are concerned?
What countries are eligible for deferred declarations?
175 days deadline – What does this mean?
What is EIDR and what records must I keep?
Ok, I am ready to file, what do I do?
What is CFSP? What is the deferment account? What is CHIEF?
How will HMRC know if I imported something?
Can I use deferred declarations for customs warehousing and the likes?
What happens if I miss my deadline?
DOWNLOAD THE HMRC PLANNER
If you’ve chosen to delay making customs import declarations on non-controlled goods that you’ve brought in from the EU this year, you have to make a supplementary declaration within 175 calendar days of your shipment arriving in Great Britain.
This planner sets out the key actions you need to take to complete your supplementary declaration within 175 calendar days of importing your goods.
Download it and use it. If you have questions, reach out to your dedicated Customs Manager.
We offer a customs declaration filing service for businesses
What is a delayed declaration?
Did you delay sending HMRC full information about your goods when you brought them from the UK to the EU? Is your 175 days "allowance" to send the rest of the information coming up? Here are the actions you need to take before the deadline and what happens if you don't.
As you know well, UK businesses may delay sending full information to HMRC for goods brought into Great Britain from the EU. If you did this, the clock is ticking. You have up to 175 days after import to file additional information.
Note: Businesses cannot delay declarations if either
your goods are controlled
HMRC has told you so
if you are not established in the UK (but you can get someone established in the UK to act indirectly on your behalf for customs).
Delaying only works when you bring goods from the EU into free circulation in Great Britain (England, Scotland and Wales) between 1 January and 31 December 2021.
You must bring the goods into "free circulation", meaning import them. They can come
directly from import
from a customs special procedure in Great Britain (for example customs warehousing)
from a temporary storage facility in Great Britain
using transit – if the movement of the goods started in the EU and ended in Great Britain
All this is allowed for delaying customs declarations.
What does delaying actually mean?
When you delay the information to HMRC, effectively, you are delaying making a customs declaration. Note however that you would normally need to enter the goods in your records yourself upon import. So you do need to have all the information ready, just not submit them to HMRC yet.
The information you will need to have ready in your records include, for example:
a customs procedure code
a commodity code
a unique consignment reference – this could be an invoice number, stock record number or job number
You also need to provide information like the:
consignee and consignor
type, amount and packaging of your goods
transport methods and costs
currencies and valuation methods
How do you submit a supplementary declaration?
So, after 175 days, you need to make this full customs declaration with all the detail to HMRC. But this time, it's a supplementary declaration you are submitting. For this, whoever lodges the declaration needs to be authorised.
So, in essence, you have two options:
Get a Freight Forwarder or Agent to do it for you. They need a duty deferment account and be authorised to use simplified customs declarations processes to make supplementary declarations. We offer a customs declaration filing service. https://www.customsmanager.org/customs-filing-declaration-service
Do it yourself. Then you need to also need to get a deferment account, possibly a guarantee (hopefully not), an authorisation by HMRC for simplified customs declarations processes, and you need to buy CHIEF software and get a CHIEF badge.
Note that you will need to wait at least 30 working days, often more, before HMRC can authorise you.
From 1 January 2022
For goods, you import from 1 January 2022, you cannot:
make a declaration in your records without authorisation
delay the supplementary declarations
You or the person doing your declarations for you will need to either:
have the authorisation to make simplified declarations
make full import declarations
You can choose whether to account for VAT on your VAT Return or pay when you make your declaration.
Note that there is more to consider, so if you have any questions, please do reach out to us. We are helping many businesses right now to get their delayed declaration into HMRC in good time.
How we can help
Learn what is needed to file supplementary declarations and what to manage deferred declarations. Don’t forget that we can also help you with this. We offer a customs declaration filing service. https://www.customsmanager.org/customs-filing-declaration-service
Learn what is needed to file supplementary declarations and what to manage deferred declarations. Don’t forget that we can also help you with this.