UK: How to use the simplified declaration procedure when importing goods into Great Britain
(S,P) How to use the simplified declaration procedure when importing goods into the UK.
You must be authorised to use simplified procedures.
You can import your goods on a simplified frontier declaration unless your goods are:
imported under Admission Temporaire/Temporary Admission Carnet (ATA) procedures
imported under authorisation by declaration
Check the guidance on ineligible goods and procedures to find out if you can use the simplified declaration procedure to declare your goods.
Find out about other declarations you can make when importing goods.
Before you submit
An entry summary declaration will normally have been lodged for your goods by the carrier while they were travelling to the UK or, in some cases, before the goods were loaded.
You or your representative must present your goods to customs immediately when they arrive in the UK.
When to submit
Before 1 January 2022
If you’re using roll on roll off ports or other listed locations you’ll need to make a simplified frontier declaration before your goods arrive. You’ll need to arrive the declaration on the system manually by 11:59pm on the day after the day on which the goods arrived.
For goods arriving at other locations:
your simplified frontier declaration must be made within 90 days of your goods being presented to customs
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
From 1 January 2022
You’ll need to make a simplified frontier declaration before your goods board:
a vessel or train departing for a location that uses the Goods Vehicle Movement Service
a vessel departing for a location where pre-lodgement is needed
If the goods are arriving from Northern Ireland or Ireland, you will need to arrive your simplified frontier declaration on the system manually by 11:59pm on the day after the day on which the goods arrived. You (or someone who deals with customs for you) may be able to delay sending HMRC the full information by up to 175 days after import for goods you bring into Great Britain (England, Scotland and Wales) from Northern Ireland (if declarations are required) or Ireland.
For goods arriving at other locations:
your simplified frontier declaration must be made within 90 days of your goods being presented to customs
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
How to submit
You must submit your simplified frontier declaration to the CHIEF system or the Customs Declaration Service.
The declaration will need the:
customs procedure code
commodity code if your goods are controlled
You also need to give information like:
the departure point and destination
the consignee and consignor
the type, amount and packaging of your goods
transport methods and costs
currencies and valuation methods
certificates and licences
Find out the boxes you need to complete on your declaration in:
Customs Handling of Import Export Freight (CHIEF)
the Customs Declaration Service
You’ll be sent a message through CHIEF or the Customs Declaration Service when customs have cleared your goods.
Controlled and restricted goods
You must enter restricted goods on your declaration as controlled. You’ll need to present your licence or certificate to release your goods.
You must also treat the following goods as controlled if you use simplified declarations:
Agricultural Policy goods
excise goods
unmanufactured tobacco, not stemmed or stripped
unmanufactured tobacco, partly or wholly stemmed or stripped
tobacco refuse
After you submit
After you’ve submitted your simplified frontier declaration, you’ll need to complete a supplementary declaration.