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ROI & NI: Making an import declaration in your records (without prior authorisation): How? What?

(S,P) From 2022, only businesses in ROI and NI can declare goods brought into Great Britain by entering the details in their own records without getting authorisation in advance.

EU 26

For goods, businesses in the EU-26 import from 1 January 2022, you cannot:

  1. make a declaration in your records without authorisation

  2. delay the supplementary declarations

Businesses will need to

  • have the authorisation to make simplified declarations

  • make full import declarations

Businesses can choose whether to account for VAT on their VAT Return or pay when they make their declaration.

ROI and NI

Businesses in ROI and NI may be able to make an import declaration in your records without authorisation. If they do, then the following details need to be recorded:

8 data elements to record

Businesses need to include the following information in their records:

  1. the customs procedure code

  2. a unique consignment reference – this could be an invoice number, stock record number or job number

  3. purchase number (and if available, the sales invoice numbers)

  4. the date and time of entry in records – creating the tax point, which is used for working out VAT payments later

  5. a written description of the goods – so they are easy to identify

  6. the commodity code based on the description of the goods

  7. customs value

  8. quantity of goods – for example, number of packages and items, net mass

Businesses may also need:

  • the stock account reference number – if they put the goods into temporary admission, a customs warehouse or temporary storage

  • the warehouse approval number

  • details of licensing requirements and licence numbers

  • details of any supporting documents that are needed, including the serial numbers

  • details of the person you’re representing if you are making a declaration on behalf of someone else,

We at Customs Manager Ltd can assist you in collecting all this data for you and help you delay declarations with ease.

Ro-Ro Ports have special rules

If goods enter to roll on roll off ports or other listed locations, they’ll need to make a declaration before your goods arrive. Businesses must also provide your EORI number to the haulier as confirmation you are using delayed declarations before the goods arrive in Great Britain.

About the supplementary declaration

Businesses must submit their supplementary declaration no later than 175 days after they have imported the goods into Great Britain.

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