Guidance
Declaring goods brought into Great Britain from the EU from 1 January 2021
You can record goods in your own records and make a supplementary declaration up to 6 months later. You will not need to submit an entry summary declaration.
If you’re importing standard goods into Great Britain from the EU between 1 January and 30 June 2021, you:
- can use ‘entry in the declarant’s records’ without getting authorisation in advance
- do not need to make an entry summary declaration
You’ll need to:
- Record the goods in your own records.
- Account for the VAT in your VAT Return if you’re VAT registered.
- Make a supplementary declaration up to 6 months after the goods were imported.
You or someone who does your import declarations for you will also need to have the following in place before you make your first supplementary declaration:
- authorisation to use simplified declarations for imports
- a CHIEF badge
- software that works with CHIEF
- a duty deferment account for paying any import duties and VAT
For controlled goods you must follow the normal rules for making an import declaration.
The list of controlled goods will be published soon.
Published 10 July 2020
Last updated 13 July 2020 + show all updates
Last updated 13 July 2020 + show all updates