For businesses who chose to delay making customs import declarations on non-controlled goods imported from the EU this year, supplementary declarations must be made within 175 days of the shipment arriving in Great Britain. This means for imports made in January 2021, supplementary declarations will be due shortly.

HMRC has produced eight steps to successfully submitting a supplementary declaration and we have reproduced this guidance below as well as some FAQs.

“Before you import your goods:

Step 1 – Get an EORI number starting with GB. If you do not already have one you can apply at GOV.UK.

Step 2 – Choose how you’ll make supplementary declarations. Find out more about the two options by visiting GOV.UK.

Most people use an intermediary such as a customs agent to deal with their declarations, you can find out more at GOV.UK.

For a list of customs intermediaries that can help you, visit GOV.UK.

If you are using an intermediary, you will need a duty deferment account if your intermediary requires you to have your own account. You should check this with your intermediary.

Step 3 – Set up and enter details into your own records – also known as EIDR. For details on what to include visit GOV.UK.

If you decide to complete declarations yourself you also need to:

Step 4 – Apply for a duty deferment account to pay any Customs Duty you owe. This allows you to make one payment a month through Direct Debit instead of paying for individual consignments. This can take up to six weeks to be processed.

Step 5 – Apply for authorisation to use simplified declaration procedures, at least 60 days before you need to make your first supplementary declaration. You can apply by completing form C&E48.

Step 6 – Get access to one of HMRC’s customs processing systems – CHIEF or CDS.

Step 7 – Buy software that works with HMRC’s customs processing systems and is designed for completing supplementary declaration.

Step 8 – Account for the import VAT on your VAT Return (if you’re not VAT registered you must pay at the time you make the supplementary declaration).

You must make your supplementary declaration within 175 days of when your goods arrive in GB. If you don’t you may get a penalty and/or lose the option of delaying future declarations.

If you are importing controlled goods you must submit a full customs declaration or a simplified declaration if you are authorised to do so.”

Question 1: How do I know if I need to make a supplementary declaration?

Answer: If you haven’t yet made a declaration for imported goods either yourself or using an intermediary, you will need to make a supplementary declaration. This needs to be done within 175 days of the import.

Question 2: Are there other authorisations that could help my business?

Answer: Depending on the nature of your business, there could be ways for you to make the customs process quicker, simpler or even less costly. For example, if you are importing goods temporarily for manufacturing or repair purposes, you may not need to pay duty on these. To help you, we have created an online tool that allows you to check which authorisations you might be eligible for.

Question 3: Is there other support available?

Answer: If your business has no more than 500 employees and up to £100 million annual turnover, you can apply for the SME Brexit Support Fund until the end of June. This offers businesses up to £2,000 to pay for practical support including training or professional advice to adjust to new customs, rules of origin and VAT rules when trading with the EU.