(FREE) Until 31 December 2021, businesses can delay sending HMRC full information about their goods by up to 175 days - except for Ireland and NI!
175 days easement
For goods brought into Great Britain (England, Wales and Scotland) from the EU, businesses or brokers/agents can delay sending HMRC the full information about the goods they bring into the UK by up to 175 days after import.
Two times why businesses cannot use easement
However, you cannot delay declarations and must follow the normal rules for making an import declaration if either:
the goods imported are controlled
HMRC has informed the business because of a poor compliance record
Three times when businesses can delay declarations
Businesses can delay declarations if:
they import goods into free circulation in Great Britain from EU 26 (- RoI) free circulation between 1 January 2021 and 31 December 2021
the goods imported are not controlled
HMRC has not advised that the business cannot delay declarations.
The island of Ireland and Northern Ireland in 2022
Delaying the sending of full information about your goods by up to 175 days will only be allowed if they come from the island of Ireland. Since 2022, businesses cannot delay customs declarations if goods come from EU-26 free circulation into free circulation in Great Britain. However, businesses can bring goods from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain, from 1 January 2022.
Also, businesses can bring goods that need to be declared from Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain, from 1 January 2022
Moving goods from the EU into free circulation
Businesses must be moving EU goods into free circulation (declared and customs duties paid). This can be one of the following four ways:
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
How to delay declarations
The steps businesses need to take can vary. The key is not to get started right away, to not risk leaving it too late.
First complete basic tasks:
Get Economic Operators Registration and Identification (EORI) number starting GB
Apply for an account to defer duty payments. This can take up to 30 days.
To file a supplementary declaration for EU goods brought into Great Britain, that you entered into your own records without authorisation, the business delaying the declarations (or their agent) needs to be authorised to use simplified customs declarations processes to make supplementary declarations. This is known in customs lingo as being CFSP authorised. Usually, agents are CFSP authorised to accelerate imports. Businesses need to plan for at least 60 days before they need to make your first supplementary declaration.
Businesses need to make a delayed supplementary declaration using CHIEF or using the Customs Declaration Service within 175 days after the goods are entered in your records. So, unless you use an agent, like Customs Manager Ltd, Customs Handling of Import and Export Freight (CHIEF) software and get a CHIEF badge and learn how to lodge supplementary customs declarations.
Customs Brokerage We are specialists in filing customs declarations for EU and UK businesses. We leverage leading electronic customs filing software, directly connected to HM Revenue and Customs (HMRC) to file customs declarations for our customers and comply with all UK fiscal filing and security filing requirements. Our import, export and transit filing services are designed with your business in mind. No matter if you are a small trader with limited amounts of shipments or a large and complex multinational business with hundreds of shipments a week, let's make it happen. We work with a team of experienced customs filing specialists and each of our customers receives their dedicated Customs Manager for personalised attention.
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