HMRC has sent the below update on supplementary declarations:

“If you imported any non-controlled goods from the EU into GB on 1 January 2021, and you (or your customs intermediary) chose to use delayed declarations, you now need to complete your customs process by making your supplementary declaration.

Supplementary declarations are due within 175 days of the date your goods arrived in Great Britain.

Q1. How do I submit my supplementary declaration?

You have two options – you can submit your declarations yourself or get a customs expert to do it for you. Most people use an expert such as a fast parcel operator or a customs agent to deal with their declarations. You, or your customs expert, should submit your delayed supplementary import declaration to HMRC electronically using the Customs Handling of Import and Export Freight system (CHIEF) or the Customs Declaration Service (CDS).

If you want to submit your own declarations, you will need to get special authorisations and systems in place before you can do this. It can take up to 6 weeks to get the authorisations you need. You can find more information about how to prepare to make your own supplementary declarations on GOV.UK.

Q2. What information should be recorded in my Entry in Declarants Record (EIDR)?

An EIDR is a declaration into your commercial records. You’ll need this information to add to CHIEF or CDS and the kind of information you will need to record, includes the date and time of the import, a written description of the goods and the commodity code. More information on what you need to record is available on GOV.UK.

Q3. What happens if I used transit procedures to import my goods?

If you imported your goods using the Common Transit Convention (CTC), when you complete your supplementary declaration, you’ll need to provide location numbers for the office of departure and destination that you used to start and end the Transit Movement. If you used the premises of an authorised consignor or consignee to start or end the movement instead of an office of departure and destination, you need to provide that location number.

Q4. What happens if I don’t submit my supplementary declaration on time?

We know there are lots of changes to be aware of so please call us if you think you will not be able to make customs declarations in time.”