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UK: Getting ready for full customs controls from 1 January 2022 and declaring goods already imported

Full Import Declarations are coming! Let us, at your UK Customs Broker help get all the necessary paperwork into HMRC. Here is how...

Full customs controls will be introduced as planned on 1‌‌‌ ‌January‌‌‌ ‌2022

Full customs declarations and controls are due to be introduced as planned on 1‌‌‌ ‌January‌‌‌ ‌2022. This means that the option to delay your customs declarations for up to 175 days, without authorisation from HMRC, is coming to an end‌‌‌ ‌on‌‌‌ ‌31‌‌‌ ‌December. If you’re already making full import declarations, or if you’ve started submitting supplementary declarations, you’re well-prepared.

If you’ve not made any declarations to HMRC for goods you’ve moved from the EU since January 2021, you need to start preparing now for this change.

This email explains the steps you need to take to prepare, including completing your supplementary declarations and paying any duties owed.

If you have moved goods or intend to move goods from the EU to GB during 2021

You must make customs declarations for these goods.

Most businesses use customs agents, freight forwarding companies and fast parcel operators, to deal with customs processes, including completing customs declarations.

Customs Manager is such an agent and we would be pleased to make such declaration for you.

If you are importing any non-controlled goods from EU free circulation to GB free circulation during 2021

EU free circulation goods have been produced/manufactured in the EU or have been declared to customs and customs duties paid. GB free circulation goods have been imported with the intention of paying the customs duties straight away.

You can choose to make a full declaration at the time the goods arrive into Great Britain (GB) or delay your declarations. You cannot use delayed declarations if you are importing controlled goods or the goods are not going into free circulation.

If you choose to delay your declaration, you’ll need to enter the goods in your records (known as an entry in declarants’ records or EIDR) and then provide full details in a supplementary declaration.

You need to do this no later than 175 calendar days after the goods are entered in your records or the date your goods arrived in GB whichever is sooner. For example, if you imported goods on 29 April 2021, you must submit your supplementary declaration before 21‌‌‌ ‌October‌‌‌ ‌2021.

To help you make your declarations on time, you can contact us using the chat function or schedule a free call to help you.

If you have chosen to delay your declarations, this means you will also delay paying any customs duty and import VAT (unless you’re VAT registered). Find out more in our expert blog:

If you move controlled goods or trade rest of the world goods

Different rules apply to controlled goods, exports, rest of the world goods and the movement of goods into Northern Ireland.

For help with moving goods to Northern Ireland, get in touch so we can help you file into Northern Ireland. Find out more in our expert blog:

Submitting supplementary declarations by yourself

Businesses need to submit your supplementary import declaration no later than 175 calendar days of the date the goods were entered in your records or arrived in GB whichever is sooner.

We at Customs Manager Ltd. can submit these for you, but if you'd like to do this yourself, you’ll need to prepare to make your supplementary declaration and make sure you have the correct authorisations and systems to submit your declarations.

These can take up to 60 days.

Authorisations can make customs easier and cheaper for your business. You will need to submit your declarations electronically using the Customs Handling of Import and Export Freight system (CHIEF) or the Customs Declaration Service(CDS).

Do I need a deferment account to submit supplementary declarations?

You’ll need to have access to a duty deferment account (DDA) to submit your first supplementary declarations. It works like a credit account where you pay HMRC duties accrued on imports via monthly Direct Debit, instead of paying for individual consignments immediately at import, or when released into free circulation or from an excise warehouse.

We offer access to our DDA for our customers, upon request, for an additional fee (reduced for Premium Plan subscribers).

If you'd like to do it on your own, no problem, you must apply for your DDA and Simplified Customs Declarations Processes authorisation in good time to meet the 175-day deadline for supplementary declarations.

A legal obligation

Sending HMRC your supplementary declaration is your legal obligation as an importer.

If you imported anything into GB between January and March 2021 and haven’t yet made your delayed declaration, then these are now overdue, please call us we can discuss what you need to do next.

Call us as soon as possible if you think you will not be able to make customs declarations in time or believe you may have used delayed declarations incorrectly. We will jointly contact HMRC to discuss on what to do next.

From 1‌‌‌ ‌January‌‌‌ ‌2022

From 1‌‌‌ ‌January‌‌‌ ‌2022, when full customs controls are introduced, the option to delay declarations without authorisation from HMRC will no longer apply. You will need to choose to make full customs declarations when you import goods or to be authorised to make simplified declarations. You may want to use an intermediary to help you, but if you choose to make your own customs declarations, you will need to start preparing now.

Your goods may not be allowed to travel to the UK if you have not made a customs declaration.

Where to find more help and support


You can also call our helpline on 079146450183. The first call is free, after this, we charge a moderate fee to get instant expert support. You can access it at

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About Customs Manager Ltd.

Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world.

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To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements.

Important Notice

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You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes.

However, under no circumstances are you permitted to use, copy or reproduce this information to profit or gain.

In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise.

This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional.

In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

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