In some cases, you can get authorisation to make a 'simplified declaration' and ease the process when imported goods arrive at one of the UK ports or airports.
The information in this help guide explains how to apply to use simplified declarations for imports into the United Kingdom.
Getting authorisation to use simplified declaration procedures means you can enter goods to free circulation and special procedures for:
You should always check if you need to declare your goods brought into or taken out of the United Kingdom.
What if your goods are not controlled and you will be bringing them into Great Britain from the European Union (EU) before the 1st of January deadline in 2022? If so, check to see if you can:
HM Revenue and Customs (HMRC) offers further guidance about delaying declarations for EU goods brought into Great Britain (e.g. up to 175 days) and how to declare goods in the records without having authorisation.
Completing your supplementary declarations for imports using aggregation (e.g. combined data) means you can group certain items together (e.g. those that have the same supplier, recipient, and commodity code).
Making fewer supplementary declarations will be the main advantage, and it also helps to remove goods from a customs warehouse when they have identical data. Authorisation to aggregate items can be set out across one single day or up to a maximum of ten (10) days.
Note: You cannot use simplified declaration procedures if your goods have been entered into a special procedure using the process of authorisation by declaration.
Note: The main section has more information on the rules and regulations for importing goods into Great Britain and Northern Ireland.
You may prefer to hire a person or business to deal with customs on your behalf. If so, you must decide whether the third-party representative will be acting for you as an 'indirect' or 'direct' representative.
They need to use indirect representation for clients who are not established in the United Kingdom. But, indirect representatives cannot use their own simplified procedure authorisation to submit the declaration to any special procedure authorisations.
As long as the client is established in the UK for customs, they can use an authorised direct representative for goods imported into Great Britain. But, to import goods using simplified declarations, you are going to need:
Note: Authorised direct and indirect representatives can use deferments held by their client for payment, as long as they have permission to do so.
To get authorisation to use simplified declarations for your imports, you will need to be established in the United Kingdom, have no record of any serious criminal offences relating to your business operations, and:
You can apply for authorisation yourself and still use a direct representative. The customs agents would be able to make simplified declarations and submit your supplementary declarations on your behalf.
Even so, anyone who makes declarations on your behalf (and holds relevant records) would need to make them available for inspection by HM Revenue and Customs (upon request).
You can appoint someone to act directly or indirectly (e.g. in their own name). But, the method you choose will determine who has the responsibility for customs debt (e.g. duty payments and Value Added Tax).
Important: Any declarations made on your behalf (including the appropriate records) must be available at your premises.
Note: This short video explains how the new HMRC trader tool is useful for anyone trading with Europe from January 2021 to check whether it is possible to delay customs payments and declarations.
Applying to Use Simplified Declarations for Importation