NI: How to correctly lodge a full Import Declaration (Guidance)
Learn how to correctly lodge a full customs declaration when moving goods between the Republic of Ireland, Northern Ireland and Great Britain from 31 January 2024.
The UK has issued guidance called "Making a full import declaration" - What you need to do when making a full declaration to bring or receive goods into the UK. You can view this guidance here:
The UK has now clarified that arrangements for movements from Ireland and in some cases Northern Ireland to Great Britain will change from 31 January 2024. This will include specific changes for food and feed businesses. You can find more information about new requirements in the Border Target Operating Model.
UK Guidance, for now, advises that: .
When to submit a declaration
Locations where you need to submit a declaration before the goods board
You need to make a full import declaration before the goods board:
a vessel or train departing for a location that uses the Goods Vehicle Movement Service: https://www.gov.uk/guidance/list-of-ports-using-the-goods-vehicle-movement-service
a vessel departing for a location that needs you to submit an import declaration before your goods depart for the UK: https://www.gov.uk/guidance/list-of-ports-using-the-goods-vehicle-movement-service
If you’re using the Goods Vehicle Movement Service, your declaration will usually be marked as ‘arrived’ automatically on the system when your goods are imported.
If the status has not been automatically updated, you’ll need to manually arrive your goods in the UK. See: https://www.gov.uk/guidance/manually-arrive-your-goods-in-the-uk
If the goods are arriving from Northern Ireland or Ireland, you need to update the status of your full import declaration to ‘arrived’ on the system by 11:59pm on the working day after the day your goods arrived in Great Britain (England, Scotland and Wales).
You may be able to delay sending HMRC the full information for up to 175 days for goods you import to Great Britain from Northern Ireland (if the goods are ‘non-qualifying goods’ and a declaration is needed) or Ireland.
When to submit a declaration at other locations
If a temporary storage declaration has been made for the goods the full declaration must be made within 90 days of your goods being presented to customs.
If your goods are arriving at a location without temporary storage facilities, the full declaration must be made by the timescale set by the operator of that location.
Choosing to make an early declaration
You may be able to make a declaration up to 30 days before the arrival of your goods, but it will only be formally accepted when they have actually arrived and been presented to customs.
Transit
Check what you must do if you’re moving goods into the UK under the Common Transit Convention through a Goods Vehicle Movement Service location: https://www.gov.uk/guidance/check-how-to-move-goods-through-ports-that-use-the-goods-vehicle-movement-service
What you’ll need
The declaration will need to include:
the customs procedure code: https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide
the commodity code: https://www.gov.uk/guidance/finding-commodity-codes-for-imports-or-exports
your declaration unique consignment reference which is the main reference number that links declarations in the Customs Declaration Service
You also need to provide information like:
the departure point and destination
the consignee and consignor
the type, amount and packaging of your goods
the transport methods and costs
currencies and valuation methods
certificates and licences
How to submit
You will need to use software that can submit declarations: https://www.gov.uk/guidance/list-of-software-developers-providing-customs-declaration-support
Find out which Data Elements you need to complete on the declaration using the Customs Declaration Service: https://www.gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds--2#imports:-guidance-on-completing-an-import-declaration-for-the-customs-declaration-service
When you are completing the declaration, you should also read either the:
customs declaration completion requirements for Great Britain, if you’re importing into Great Britain: https://www.gov.uk/government/publications/customs-declaration-completion-requirements-for-great-britain
customs declaration completion requirements for the Northern Ireland Protocol, if you’re importing into Northern Ireland: https://www.gov.uk/government/publications/customs-declaration-completion-requirements-for-the-northern-ireland-protocol
You’ll be sent a message through the Customs Declaration Service when customs have cleared your goods.
After you submit
When the declaration is accepted, HMRC will tell you how much you owe.
You need to pay duty before your goods can be released. You can check how to pay duties and VAT on imports: https://www.gov.uk/guidance/paying-vat-and-duties-on-imports
If you’re using a duty deferment account, you should check when you must pay duties and import VAT that you have deferred: https://www.gov.uk/guidance/how-to-use-your-duty-deferment-account
HMRC may ask you to send supporting documents for a customs check to clear your goods. Find out about clearing goods entering, leaving or transiting the UK. See here: https://www.gov.uk/guidance/national-clearance-hub-for-goods-entering-leaving-or-transiting-the-eu
Amend or cancel a declaration
Find out what to do if you need to amend or cancel a declaration: https://www.gov.uk/guidance/amend-or-cancel-a-customs-declaration-service-import-declaration
If you do not pay the right amount
Find out what to do if you underpay import or export duties and who is responsible for the debt.https://www.gov.uk/guidance/customs-debt-liability
If you have overpaid customs duty, you can apply for a refund. Find out about refunds and waivers on customs debt by HMRC .https://www.gov.uk/guidance/refunds-and-waivers-on-customs-debt
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