Making an import supplementary declaration
Last updated 11 January 2022
You’ll need to make a supplementary declaration after you’ve either made:
If you’re bringing goods that are not controlled into Great Britain, you may be able to declare your goods by entering them in your records without getting authorisation in advance and make supplementary declarations up to 175 days after the date the goods were imported if you:
- brought goods from EU free circulation into free circulation in Great Britain, between 1 January 2021 and 31 December 2021
- bring goods from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain, from 1 January 2022
- bring goods that need to be declared from Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain, from 1 January 2022
When to submit
A supplementary declaration is not needed when your goods are being declared to customs warehousing.
Your supplementary declaration must be sent and accepted by the fourth working day of the month following the month that either:
the simplified frontier declaration is accepted
the C21 (customs clearance request) is accepted
you made an entry in your records to release goods
You can submit your supplementary declaration at any time between the acceptance of your simplified declaration, C21 or when you made the entry in your records and the deadline.
How to submit
You can submit your declaration electronically to HMRC.
Your declaration will need to include:
your declaration unique consignment reference which is the main reference number that links declarations
You also need to provide information like the:
consignee and consignor
type, amount and packaging of your goods
transport methods and costs
currencies and valuation methods
certificates and licences
You can submit declarations individually or in batches, and you can submit more than one supplementary declaration for a single simplified declaration.
You can submit less supplementary declarations by combining those with the same header and item level data into a single declaration. This is called aggregation and you must get approval from your authorising customs officer before you do this.
After you submit
When your supplementary declaration is accepted, we will send a customs response message giving a calculation of what you owe. Payment will be taken from your deferment account on the 15th day of the following month.
You’ll also need to submit a final supplementary declaration.