Subject to certain conditions, businesses that brought goods into Great Britain from the EU in 2021 could declare the goods by entering them in their records, without getting authorisation in advance.

Instead of obtaining prior authorisation, these businesses were required to make supplementary declarations up to 175 days after import. The supplementary declaration should have contained all the information HMRC would have needed on a standard import declaration. This would include a customs procedure code, a commodity code and a unique consignment reference.

Businesses that brought goods into Great Britain from the EU between 1 January 2021 and 31 December 2021 must now contact HMRC if:

• they chose to delay making a declaration for those goods; and
• they have not yet made a supplementary declaration for those goods.

Businesses are advised to tell HMRC about late declarations as soon as possible. The updated guidance from HMRC states that businesses who voluntarily tell HMRC about late declarations will be helped to get it right in future.

Businesses can still delay declaration for goods that are not controlled goods, moving from free circulation in Ireland into free circulation in Great Britain.

Useful links

• Delaying declarations for goods brought into Great Britain
• Imports and exports: general enquiries