Making a delayed supplementary import declaration using the Customs Declaration Service
Find out how and when to make a delayed supplementary declaration if you바카라 사이트re using simplified declarations to bring goods into Great Britain (England, Wales and Scotland).
Applies to England, Scotland and Wales
You must submit your supplementary declaration no later than 175 days after you바카라 사이트ve imported the goods into Great Britain.
Making a supplementary import declaration can be complicated. Find out how to get someone to deal with customs for you.
If your business is not established in the UK, you must get someone established in the UK to:
- deal with customs for you 바카라 사이트 they will be acting as an indirect representative
- make the declaration in their records and make the supplementary declaration
When you can make a delayed supplementary declaration
You can only make a delayed supplementary import declaration using the Customs Declaration Service if your goods are not controlled and HMRC has not told you that you cannot make an import declaration in your records without authorisation, and either:
- you bring goods from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain
- you bring goods that from Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain
If you brought goods into Great Britain from the EU in 2021
If you brought goods into Great Britain from the EU between 1 January 2021 and 31 December 2021, you must contact HMRC if both:
- you chose to delay making a declaration for those goods
- you have not yet made a supplementary declaration for those goods
You must tell HMRC about late declarations as soon as possible. If you voluntarily tell HMRC about declarations not submitted on time, we can help you get it right in future.
How to complete the declaration
Find more detailed instructions about completing a supplementary import declaration in the import declaration completion guide and the customs declaration completion requirements for Great Britain.
If you have any problems when making your declaration and you have checked that you entered the details correctly, contact HMRC for help.
Data Element 1/1 바카라 사이트 Declaration type
Enter 바카라 사이트IM바카라 사이트.
Data Element 1/2 바카라 사이트 Additional declaration type
You (or someone dealing with customs for you) must be authorised for either entry in the declarant바카라 사이트s records or the simplified declaration procedure before you can submit a delayed supplementary declaration.
Enter the code for the authorisation you hold:
- code 바카라 사이트Y바카라 사이트 for a simplified declaration procedure
- code 바카라 사이트Z바카라 사이트 for entry in a declarant바카라 사이트s record
You will only be able to use the code you are authorised to use. You will find this information in your authorisation letter sent to you by HMRC.
If you are not authorised you must get this authorisation from HMRC (or get someone to deal with customs for you) before submitting your delayed supplementary declaration.
Data Element 1/6 바카라 사이트 Goods item number
This identifies the specific item you바카라 사이트re currently filling out the information for. For example, item number 5 of 12 items.
Data Element 1/8 바카라 사이트 Signature or authentication
Leave blank. Your system ID will replace the requirement for a signature.
Data Element 1/9 바카라 사이트 Total number of items
You바카라 사이트ll need to enter the total number of goods items you바카라 사이트re declaring on this declaration.
You will find this information in your commercial records.
Data Element 1/10 바카라 사이트 Procedure
You are only allowed to use delayed declarations to release goods into free circulation. The procedure code identifies the customs regime which goods are being entered into and if they were previously in a different procedure.
The procedure is a 4-digit code:
- the first 2 digits say which procedure you바카라 사이트ve released the goods into (for example, free circulation)
- the third and fourth digits is the procedure the goods were in previously (for example, if the goods were in a customs warehouse)
If you are importing goods into free circulation under delayed declarations, the first 2 digits will be either 바카라 사이트40바카라 사이트 or 바카라 사이트61바카라 사이트.
Find the procedure code you need to use.
Data Element 1/11 바카라 사이트 Additional procedure
This is a 3-digit code which relates to a specific set of circumstances which applies to your goods. For example, for samples you would use one code to claim the duty relief and another code to claim the VAT relief.
You will need to look up your 4-digit procedure code on the correlation matrix to see which 3-digit codes are allowed to be used with it.
If you do not choose a permitted code, the system will reject it.
You should look up each of the permitted 3-digit codes in the index list to see which codes apply to you or your goods. Depending on the circumstances that apply, more than one Additional Procedure Code may be required so you will need to check every permitted code to ensure you identify all the necessary codes for your goods.
Data Element 2/1 바카라 사이트 Simplified declarations or previous documents
On delayed declarations you must enter YDCR, then the Declaration Unique Consignment Reference quoted in the entry in declarant바카라 사이트s records. You must then enter YCLE, then the date the goods were entered to entry in declarant바카라 사이트s records.
Other entries may be required on the declaration depending on the procedure code declared in DE 1/10. Check the procedure code notes in Appendix 1 for more information.
Data Element 2/2 바카라 사이트 Additional information
The codes provided in this Data Element are used to provide any extra information that is needed to process the customs declaration.
The information is declared using a specific code, then the required additional information.
The codes used help customs identify what information is being provided and why.
The types of additional information needed in this Data Element may include:
- relationships between different parties (people) involved in the declaration
- restrictions that may apply to the goods
- specific processes intended to be carried out on the goods whilst under customs control
- names and addresses of other parties or premises involved
For example, the code 바카라 사이트00500바카라 사이트 indicates where a trader is submitting a declaration themselves.
Find the procedure code you need to use.
Data Element 2/3 바카라 사이트 Documents produced, certificates and authorisations, and additional references
A document code, with a reference number or other details to be declared is used to provide:
- authorisation decision numbers such as simplified declaration procedure, entry in declarant바카라 사이트s records, Deferment, customs comprehensive guarantee
- licence reference numbers and quantities where required
- preference certificates and quantities where required
- veterinary or health certificates and quantities where required
- invoices
- other commercial documents, such as packing lists
When using delayed declarations, the declarant must enter their simplified customs declaration procedure authorisation into this Data Element using document code 바카라 사이트C514바카라 사이트.
If there is Customs Duty to pay, enter document codes 바카라 사이트C505바카라 사이트 and 바카라 사이트C506바카라 사이트.
You must also declare any document codes needed by measures against the commodity code of the goods. For example, Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) goods. This will be shown in the .
If you are claiming preference, you will need to enter a document code to support your claim. Use Customs Declaration Completion Requirements for Great Britain for more information.
If you have specified that you are using valuation method 1 (in Data Element 4/16), you must include the invoice reference against the relevant document code.
Data Element 2/4 바카라 사이트 Reference number or Unique Consignment Reference
You may choose to use a commercial reference number for your own purposes in this field or leave this blank.
Data Element 2/5 바카라 사이트 Local Reference Number
Enter a unique reference number which identifies the submission to the Customs Declaration Service. For example, if you submit a declaration and change it in future, those changes should have different reference numbers so different versions can be easily identified.
Data Element 2/6 바카라 사이트 Deferred payment
You must settle any Customs Duty and import VAT (if you are not VAT registered) using your (or your customs agent바카라 사이트s) Duty Deferment Account number. Enter the relevant deferment approval number in this Data Element.
If you are authorised for simplified customs procedures, as part of your authorisation, you will have a Duty Deferment Account.
Data Element 2/7 바카라 사이트 Identification of warehouse
If your goods were stored in a customs warehouse before they were in free circulation, you should enter the warehouse number where your goods were stored.
Your public warehouse keeper should have this information or if it a private warehouse, you should have received an authorisation with this code.
Data Element 3/1 바카라 사이트 Exporter
Enter the details of the persons who sold you the goods outside Great Britain. You바카라 사이트ll need to provide their name and address.
You will find this information in your commercial records.
Data Element 3/2 바카라 사이트 Exporter ID number
An EORI number is not mandatory for this Data Element, providing the name and address has been provided in Data Element 3/1.
Data Element 3/15 바카라 사이트 Importer
Leave this blank if you have provided an EORI number in 3/16.
Data Element 3/16 바카라 사이트 Import ID number
Enter the EORI number for the person (if they have one) who imported the goods.
You will find this information in your commercial records.
Data Element 3/17 바카라 사이트 Declarant
Leave this field blank.
Data Element 3/18 바카라 사이트 Declarant ID number
This Data Element is about the EORI number of the person making the declaration, which will be either you or your customs agent.
Data Element 3/19 바카라 사이트 Representative
Leave this field blank.
Data Element 3/20 바카라 사이트 Representative ID number
This Data Element only needs to be completed where the representative differs from the declarant declared in 3/18.
Where it is different, enter their EORI number.
Data Element 3/21 바카라 사이트 Representative status code
Where an agent is acting on your behalf directly, enter 바카라 사이트2바카라 사이트. Where an agent is acting indirectly, use 바카라 사이트3바카라 사이트. If the importer is submitting the declaration themselves, leave this blank and enter additional information code 바카라 사이트00500바카라 사이트 in Data Element 2/2.
Data Element 3/24 바카라 사이트 Seller
Only complete this Data Element if the seller is different from the exporter and the seller does not have an EORI. Leave it blank if the seller is not different from the exporter and has an EORI.
Data Element 3/25 바카라 사이트 Seller ID number
Only complete this Data Element if the seller is different from the exporter and the seller has an EORI. Leave it blank if the seller is not different from the exporter and does not have an EORI.
Data Element 3/26 바카라 사이트 Buyer
Only complete this Data Element if the buyer is different from the importer and the buyer does not have an EORI. Leave it blank if the buyer is not different from the importer and has an EORI.
Data Element 3/27 바카라 사이트 Buyer ID no
Only complete this Data Element if the buyer is different from the importer and the buyer has an EORI. Leave it blank if the buyer is not different from the importer and does not have an EORI.
Data Element 3(37) 바카라 사이트 Additional supply chain actors ID number
Leave this field blank.
Data Element 3(39) 바카라 사이트 Holder of the authorisation ID number
Enter code 바카라 사이트EIR바카라 사이트, then the EORI number of the party authorised for delayed declarations.
If you have Customs Duty to pay you must enter codes 바카라 사이트DPO바카라 사이트 and 바카라 사이트CGU바카라 사이트, then the EORI number of the party whose Duty Deferment Account is being used (either the trader or the customs agent).
If any other authorisations had been entered into Data Element 2/3, a matching entry must be made here. For example, a customs warehouse authorisation.
Data Element 3(40) 바카라 사이트 Additional fiscal references ID number
Enter your VAT number if you바카라 사이트re VAT registered in this field. If you are not VAT registered, leave this field blank.
If you are VAT registered, you must account for VAT in the period you imported goods into the UK. For example, if you imported goods in February, you should account for your VAT for those imports in the relevant VAT return for February.
Data Element 4/1 바카라 사이트 Delivery terms
This field is for you to tell us what the contract terms are for the delivery of your goods. For example: if the sale price includes the cost of the goods as well as insurance and freight costs (CIF) to deliver your goods Tilbury (GB Til), the code you would enter in this field is CIFGBTIL.
Find out how to complete Data Element 4/ 1.
Data Element 4/3 바카라 사이트 Calculation of taxes 바카라 사이트 tax type
If you have revenue to pay or secure, then you must enter the relevant tax code for each type of tax which applies for your goods. For example:
- import VAT (if you are not VAT registered)
- Customs Duty
- excise
Check the tax type codes in Appendix 8 of the Tariff.
Data Element 4/4 바카라 사이트 Calculation of taxes - tax base
Enter the basis on which the tax is being calculated. In a manual calculation, it바카라 사이트s the value of the goods. In other instances, it바카라 사이트s the measurement unit which identifies the calculation. For example, if the commodity requires a quantity in litres, enter the measurement unit code 바카라 사이트LTR바카라 사이트, then the quantity of the goods.
Data Element 4/6 바카라 사이트 Calculation of taxes 바카라 사이트 payable tax amount
You will only need to complete this Data Element for manual calculations. Do not complete this data element unless a manual calculation is used. This Data Element is where you specify the amount of tax you바카라 사이트ll pay for your goods. You must do this for each tax type if you have multiple types of taxes due. For example:
- customs duty
- excise duty
- import VAT (if you are not VAT registered)
Data Element 4/7 바카라 사이트 Calculation of taxes total
This field relates to aggregate total of Data Element 4/6. For example, the aggregate total of the following:
- customs duty
- excise duty
- import VAT (if you are not VAT registered)
Do not complete this Data Element unless a manual calculation is used.
Data Element 4/8 바카라 사이트 Calculation of taxes 바카라 사이트 Method of Payment (MOP)
This Data Element is for you to declare how the tax liabilities will be settled.
Under delayed declarations you must settle any Customs Duty and import VAT (if you are not VAT registered) using your Duty Deferment Account. Enter code 바카라 사이트E바카라 사이트 (using deferment account).
If you are a VAT registered trader, you should have accounted for import VAT on your VAT Return using postponed VAT accounting and leave the VAT tax line blank.
Data Element 4/9 바카라 사이트 Additions and deductions
Enter any additions or deductions to the amount entered into 4/14 for duty calculation purposes. For example:
- freight
- insurance costs
Find the list of additions or deductions codes.
Data Element 4/11 바카라 사이트 Total amount invoiced
Leave this field blank.
Data Element 4/13 바카라 사이트 Valuation indicators
Only complete this Data Element where valuation method one is used 바카라 사이트 enter code 바카라 사이트0000바카라 사이트.
If any other code is required, you cannot use method one. Leave blank if this is the case.
Data Element 4/14 바카라 사이트 Item price amount
This Data Element is for item level data. Enter the value of the specific goods item declared. For example:
- Item 1 - t-shirts (Β£100)
- Item 2 - shoes (Β£100)
Data Element 4/15 바카라 사이트 Exchange rate
Only complete this Data Element if you have a fixed rate of exchange with your seller. For example, if you바카라 사이트re buying goods with a fixed conversion rate over a fixed period, you would specify this here. Leave it blank if you do not have a fixed exchange rate with your seller.
Data Element 4/16 바카라 사이트 Valuation method
The means by which your goods are valued. There are 6 valuation methods, for example for sale price you would use method 1.
Data Element 4/17 바카라 사이트 Preference
Completion of this box is mandatory. If you are not claiming preference, use a code beginning with 바카라 사이트1바카라 사이트.
You may be entitled to pay a reduced about of duty if your goods if they바카라 사이트re covered by the free trade agreement with the EU
If your goods are covered by the UK-EU free trade deal and you바카라 사이트re claiming the 바카라 사이트tariff preference바카라 사이트, enter a code beginning with 바카라 사이트3바카라 사이트 to show the preferential origin status of your goods.
Find out more about preference codes for Data Element 4/17 of the Customs Declaration Service.
Data Element 5/8 바카라 사이트 Country of destination code
This Data Element is for you to enter the country of destination of your goods. Enter 바카라 사이트GB바카라 사이트 for Great Britain or 바카라 사이트IM바카라 사이트 for Isle of Man.
Data Element 5/14 바카라 사이트 Country of dispatch or export code
This is a 2-digit code and is the country where the goods were exported from.
Find out more about country codes for the Customs Declaration Service.
Data Element 5/15 바카라 사이트 Country of origin code
This Data Element must be completed if any of the following apply:
- you entered 바카라 사이트1 바카라 사이트 in Data Element 4/17
- your goods are subject to an electronic licence, or
- you entered a group code in Data Element 5/16
The country of origin code is about where the:
- goods were manufactured
- last significant processing took place
Data Element 5/16 바카라 사이트 Country of preferential origin code
Where the code in Data Element 4/17 begins with 3 you must complete this field. See the preference rules for your product to see whether you qualify.
Check 바카라 사이트Table 5바카라 사이트 on country codes for the Customs Declarations Service to find out about preference group codes that are specific to data element 5/16:
Data Element 5/21 바카라 사이트 Place of loading
Use this data element if you바카라 사이트ve declared an air freight adjustment in Data Element 4/9. This relates to the airport the goods left from. Enter the 3-digit code relevant to the airport.
Data Element 5/23 바카라 사이트 Location of goods
Enter the code where the goods were located at the point of release to the procedure. For example, the port of airport the goods came into Great Britain.
Data Element 5/26 바카라 사이트 Customs office of presentation
Leave this field blank.
Data Element 5/27 바카라 사이트 Supervising customs office
You must check your procedure code guidance in Appendix 1 to see if a Supervising customs office is required. The procedure code notes will inform you of what you must do.
Data Element 6/1 바카라 사이트 Net mass (kg)
The weight of the goods (in kg), excluding external packaging, rounded to 6 decimal places where needed.
Data Element 6/2 바카라 사이트 Supplementary units
The Customs Duty section on the commodity code will tell you if you need to complete this data element or not.
If you do, enter which unit applies to the goods. For example, either:
- litres
- number of individual pieces
Data Element 6/5 바카라 사이트 Gross mass (kg)
The weight of the goods (in kg), including external packaging, rounded to 6 decimal places where needed.
Data Element 6/8 바카라 사이트 Description of goods
Enter a plain language description of the goods that is enough to allow for easy identification of what the goods are. You cannot use general trade terms (for example 바카라 사이트parts바카라 사이트) or the description of the goods as they appear in the trade tariff tool.
For example, 바카라 사이트magnesium potassium sulphate바카라 사이트. Do not use generic terms such as 바카라 사이트minerals or chemical goods바카라 사이트.
Data Element 6/9 바카라 사이트 Type of packages
Enter the code for how your goods were packaged. For example, were they in:
- boxes
- bags
Data Element 6/10 바카라 사이트 Number of packages
How many packages (not items) there are . For example, for 5 boxes which contain 100 t-shirts you would enter 5 packages .
Data Element 6/11 바카라 사이트 Shipping marks
Enter the mark that appeared on the packages. For example, if the package had a reference number on the outside, specify the reference number. If you바카라 사이트ve declared more than one package, you should specify the same number of shipping marks.
Data Element 6/13 바카라 사이트 CUS code
The provision of the CUS code is optional where no Tariff measure exists for the goods concerned.
This Data Element only needs to be completed where you import certain chemical substances. Chemicals classified in chapters 28 and 29 of the UK Trade Tariff should be described using their precise chemical name and the appropriate 8-digit CUS code. If you are not importing chemical substances, leave this Data Element blank.
The CUS number is the identification number assigned to chemical products in the European Customs Inventory of Chemical Substances (ECICS) database. Where the chemical is not listed, the precise name in accordance with British Standard 2474/1983 and the words 바카라 사이트not listed바카라 사이트 must be declared in DE 6/8 Description of Goods.
Find out more in Group 6: Goods Identification of the CDS UK Trade Tariff Volume 3: Import Declaration Completion Guide.
Data Element 6/14 바카라 사이트 Commodity code 바카라 사이트 combined nomenclature code
Enter the first 8 digits of the commodity code for the goods described in Data Element 6/8 as set out in the UK Trade Tariff. This code tells customs what the goods are. Choose the code number in line with the directions of the UK Trade Tariff Volume 2 .
Data Element 6/15 바카라 사이트 Commodity code 바카라 사이트 TARIC code
Enter the 9th and 10th digit of the commodity code. This will tell customs if any duty is owed.
You will get this from the trade tariff tool.
Data Element 6/16 바카라 사이트 Commodity code 바카라 사이트 TARIC additional codes
Enter the 11th to 14th digits of the commodity code. You will need to look up the applicable TARIC additional code. There are two ways of identifying codes. Where no TARIC additional code applies this box may be left blank.
Meursing codes
These are TARIC additional codes that specify if additional restrictions or measures apply to the goods, such as milk products (meursing codes) or prohibitions or restrictions on import.
Meursing codes are needed for the import or export of goods containing certain types of milk and sugars covered Regulation (EC) No. 118/2010.
You can look up meursing codes using the online tool.
Other TARIC additional codes
Other TARIC additional codes are needed where a prohibition or restriction, Anti-dumping measure or specific Tariff Preference measure applies to the goods. Tariff Preference does not always need an additional code to be declared in Box 33(3).
These TARIC additional codes are shown as Tariff measures in the UK Trade Tariff.
They can also be found using the .
Data Element 6/17 바카라 사이트 Commodity code 바카라 사이트 national additional codes
Enter the 15th or 18th digits of the commodity code. This is used to specify the rate of national taxes. For example:
- zero-rated VAT
- rate of excise duty
If the commodity code for your goods is entirely zero-rated for import VAT, you must still enter the code 바카라 사이트VATZ바카라 사이트 to get the zero-rating.
You will get this from the trade tariff tool. Appendix 19 of the Customs Declarations Service Tariff provides an index list for these codes.
Data Element 6/18 바카라 사이트 Total packages
Enter the total number of packages across all items.
Data Element 7/2 바카라 사이트 Container
Enter:
- 바카라 사이트0바카라 사이트 if the goods were not in a container
- 바카라 사이트1바카라 사이트 if the goods were in a container
Data Element 7/4 바카라 사이트 Mode of transport at the border
Enter the mode of transport used at the border to import your goods. Enter code 바카라 사이트6바카라 사이트 where a Roll-On Roll-Off (RoRo) vehicle is used at a RoRo listed location.
Find out more about Transport Information (Modes, Means and Equipment).
Data Element 7/5 바카라 사이트 Inland mode of transport
Leave this field blank if customs formalities for your goods were completed at the border 바카라 사이트 for example, EU goods coming into Great Britain through a RoRo listed location. If your goods were stored in a customs warehouse before entering free circulation or import formalities (clearance into free circulation) are carried out away from the border, you바카라 사이트ll need to complete this Data Element.
Using the relevant code from Data Element 7/4, enter the relevant inland mode of transport where required.
Data Element 7/9 바카라 사이트 Identity of means of transport on arrival
Enter the registration number or name of the means of transport. For example:
- ship바카라 사이트s name
- van registration number
Data Element 7/10 바카라 사이트 Container identification number
If you put code 1 in Data Element 7/2, you must specify the containers reference number. This will show on your shipping documents.
Data Element 7/15 바카라 사이트 Nationality of active means of transport crossing the border
This is the nationality of where your means of transport is registered.
Data Element 8/1 바카라 사이트 Quota order number
Only complete this box is you바카라 사이트re claiming a quota. If you바카라 사이트ve claimed a reduced or nil rate of duty against the Tariff, enter the relevant serial number for the goods listed in the trade tariff tool.
Data Element 8/2 바카라 사이트 Guarantee type
If you are using your Duty Deferment Account to settle any Customs Duty owing, you must complete this Data Element. If you need to evidence a guarantee on the declaration, enter code 바카라 사이트1바카라 사이트.
If you do not need a guarantee because you are using your Duty Deferment Account for less than Β£10,000 per month, enter code 바카라 사이트0바카라 사이트.
Data Element 8/3 바카라 사이트 Guarantee reference number
If you entered code 바카라 사이트1바카라 사이트 in Data Element 8/3 and do require a guarantee, enter the reference number of the guarantee. This will be provided to you by your bank or other institution that provided you with the guarantee.
If you entered code 바카라 사이트0바카라 사이트 in Data Element 8/2 and do not need a guarantee, enter 바카라 사이트guaranteenotrequired바카라 사이트 if you do not require a guarantee.
Data Element 8/5 바카라 사이트 Nature of transaction
This code identifies the type of transaction being made. For example, 1 where there is a sales contact.
Data Element 8/6 바카라 사이트 Statistical value
Leave this field blank.
After you submit
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You will get a customs response message in your software to tell you how much import VAT and Customs Duty you owe.
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We바카라 사이트ll take payment from your deferment account on day 15 of the month you submit your supplementary declaration.
Updates to this page
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Information about Customs Handling of Import and Export Freight (CHIEF) has been removed. You can no longer use CHIEF for import declarations unless you have permission from HMRC.
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If you brought goods into Great Britain from the EU between 1 January 2021 and 31 December 2021, you must contact HMRC if you chose to delay making a declaration for those goods by up to 175 days and you have not yet made a supplementary declaration for those goods.
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You can delay declarations if you brought goods from EU free circulation into free circulation in Great Britain, between 1 January 2021 and 31 December 2021, or if you bring goods from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain, from 1 January 2022, or if you bring goods that need to be declared from Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain, from 1 January 2022.
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First published.