Apply for simplified customs declarations for imports

A standard customs declaration for every consignment slows clearance and needs all the data before the goods arrive. If HMRC authorises you to use simplified declarations for imports, you can release goods with less information at the border, or by entering them in your own records, and send the full details later in a supplementary declaration.

You can use simplified declarations to enter goods to free circulation and to special procedures such as inward processing, outward processing, authorised use, temporary admission and customs warehousing. You cannot use them where goods enter a special procedure using authorisation by declaration.

Who can apply

You must have a duty deferment account before HMRC can authorise you, but you can apply before you have one by writing "pending" next to the duty deferment account on the application form. If you are new, with less than 3 years of trading, HMRC judges your compliance on the records available, including your involvement in earlier businesses.

Your two options for declaring goods

Simplified declaration procedure

Entry in the declarant's records

Deciding which to use

You cannot use entry in your records for controlled goods imported at the frontier, excise goods, agricultural policy goods, goods under an ATA Carnet or authorisation by declaration, or goods relying on transfer of residence relief. Many importers are authorised for both and use entry in their records for ordinary goods and a simplified frontier declaration for controlled goods.

Send the supplementary declaration on time

After you release goods by either route, your supplementary declaration must be sent and accepted by the 10th calendar day of the following month. HMRC then takes the duty and import VAT from your duty deferment account on the 16th calendar day of that month. You must also send a final supplementary declaration.

You must keep records of all declarations for 4 years after you submit them and make them available to HMRC on request.

How to apply

1. Get an EORI number if you do not have one.
2. Apply for a duty deferment account, or note it as pending on your application.
3. Choose software that can send supplementary declarations to the Customs Declaration Service, and be ready for HMRC to test that it can communicate with the service.
4. Write the procedures you will follow to make and check declarations.
5. Complete form C&E48, with your written procedures and a list of the customs procedure codes and commodity codes you will use. Add a client list if you are applying as an authorised direct or indirect representative.

If you would rather not hold the authorisation yourself, a customs agent who is authorised can make simplified declarations for you, or you can hold the authorisation and name a direct representative to send your supplementary declarations.