Currently, safety and security declarations are required in the UK for imports into Great Britain from countries outside of the EU (entry summary declarations); and exports from Great Britain to the EU (exit summary declarations). But from Friday, the requirement to submit entry summary declarations will be extended to goods imported into Great Britain from the EU.
The carrier, which is “the operator of the active means of transport on, or in, which the goods are brought into the customs territory”, is legally responsible for submitting the declaration, say HMRC. Failure to submit an accurate declaration before the relevant time could result in delays as goods could be held for unnecessary checks, or a financial penalty could be imposed.
To help businesses comply with the new requirements, the amount of safety and security data required on a declaration will be reduced. HMRC have published a help sheet which offers guidance on this.
Businesses that already submit declarations don’t need to change their existing systems or procedures. However, they can benefit from the reduced dataset by only completing the mandatory and any relevant conditional fields from Friday.
Ed Saltmarsh, ICAEW Technical Manager, VAT and Customs, said:
“From Friday, all imports into Great Britain will require an entry summary declaration. Businesses that haven’t prepared for these changes should speak to their carrier or they may face delays at the border and possible penalties.
“While the reduced dataset aims to simplify the process, businesses should still ensure they understand the requirements and use the HMRC guidance for a smooth transition.”
ENDS
Notes to editors:
CONTACT: ICAEW media office, Judith.dow@icaew.com or 07889 894431
HMRC guidance:
Contact ICAEW media office:
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