The Customs (Import Duty) (EU Exit) Regulations 2018
What this means for your business
- Enforced by
- HMRC
- Applies to
- United Kingdom
- On this page
- 86 compliance obligations, 1 practical guide
What you must do
86 compliance obligations under this legislation.
Risk assessment 1
Identify comparable transaction value for import duty
When you bring goods into the UK and need to work out the customs duty using Method 2 or Method 3, you must calculate the transaction value by finding a sale of identical or similar goods that were exported to the UK. The sale must involve a seller and buyer in the same position as you and your customer, be for the same quantity, and have occurred within a reasonable period of the import. If more than one sale fits, you must use the lower value.
Inspections 1
Make customs documents available for HMRC inspection within the allowed period
When you submit a transitional supplementary Customs declaration you must keep all the supporting paperwork ready for HMRC to inspect. If an HMRC officer extends the time you have to provide those documents, you must still hand them over within that extended period, and the extension cannot be longer than the maximum period set out in an HMRC notice.
Management duties 10
Comply with handling requirements for goods in temporary storage
Unlimited fineIf your business holds imported goods under a temporary storage declaration, you must follow the specific handling rules set out in regulation 12. Failing to do so will cause the declaration to be withdrawn and may trigger further customs penalties.
Comply with HMRC notices on simplified customs procedures
If HMRC tells you you’re not a fit‑and‑proper importer, you must stop using the simplified customs declaration processes (EIDR, UK continental shelf or high‑risk exemptions) from the notice date (which will be at least 72 hours after the notice is issued). You can only apply to regain eligibility after one year has passed.
Ensure your Customs agent is established in the UK
If you use a Customs agent to deal with import customs procedures, you must make sure the agent has a UK establishment, unless the agent is only handling a temporary storage declaration or is acting for a principal that itself does not need to be UK‑based. In practice, you need to check the agent’s business address or registration before they act on your behalf.
Exclude specified costs when calculating import transaction value
Unlimited fineWhen you import goods you must not add certain costs – such as import duty, buying commission, post‑import transport and insurance, and any post‑import assembly, construction or technical assistance – to the transaction value used for customs duty. You need to work out the amount for each excluded item, using the actual amount if you can, or a WTO‑based method if you cannot.
Exclude unrelated royalties from import duty valuation
Unlimited fineWhen you import goods into the UK, any royalty or licence fee you pay that isn’t for the goods themselves or isn’t a condition of the sale must not be included in the value used to calculate import duty. Use the agreed amount of the royalty if you can determine it and keep a record of the exclusion.
Keep your customs approval in force by meeting all its conditions
If your business has a customs approval (for example, an Approved Economic Operator licence) you must continuously satisfy the conditions and eligibility criteria that gave you that approval. Failure to do so can lead HMRC to suspend or cancel the approval, which would stop you from importing under the licence and may carry financial and legal penalties.
Make customs declarations by conduct only with proper authority and no prior declaration
When you or an authorised representative files a customs declaration automatically (by conduct) for imported goods, you must be sure that no other customs declaration has already been submitted for those goods and that the person filing has your authority. This avoids duplicate filings and ensures the declaration is legally valid.
Meet eligibility criteria for authorised economic operator status
If you want your business to be recognised as an authorised economic operator (AEO), you must satisfy a set of conditions – be based in the UK, be registered under the Union Customs Code, have no serious tax, customs or criminal breaches, keep detailed logistics records, show good financial standing and meet professional competence standards. Your business must be able to demonstrate each of these points when you apply.
Obtain and maintain authorisation to use the EIDR customs procedure
If you want to make customs declarations using the electronic import declaration (EIDR) system, you must first be approved by HMRC. This means meeting the same criteria as an authorised economic operator, having a guarantee or defer‑payment approval, and following any conditions set by HMRC. Once authorised you must give HMRC access to your EIDR system or supply requested information and keep the records until HMRC is satisfied.
Value fresh fruit & veg imports using HMRC wholesale price notice
If your business imports fresh fruit or vegetables covered by the specific commodity codes, you must calculate the customs value using the wholesale price per 100 kg set out in the HMRC notice for Method 4. The notice must reflect prices from a representative sample of UK wholesale markets and be kept up‑to‑date, so you always use the current price at the time of import.
Notifications 3
No notification needed for import duty ≤£9
If you import goods and the customs duty you owe is £9 or less, you do not have to send a notification of liability to HMRC. The duty is dealt with automatically, so you can simply pay the amount as usual without extra paperwork.
Notify HMRC if import duty exceeds guarantee amount
If you have given a guarantee for import duty, you must tell HMRC straight away as soon as you realise the actual duty you owe is higher than the amount covered by your guarantee. This keeps your customs record accurate and avoids breaching the regulations.
Notify HMRC of any change to your approval status
If your business holds an HMRC approval (for example a customs approval) you must tell HMRC promptly if you stop meeting any condition of that approval, become ineligible, or if any material facts about you or your application change. Failing to do so could breach customs rules.
Other requirements 4
Allow HMRC to examine and sample declared goods and pay any fees
If you make a customs, export or outward‑processing declaration and HMRC tells you the goods must be examined or sampled (or they need to take samples to give you a ruling), you must let them do so. HMRC can also charge you a fee for any examination or sampling that is carried out.
Claim a refund after withdrawing a customs declaration
If you decide to cancel a customs declaration and you have already paid import duty for that declaration, the regulation allows you to reclaim the amount you paid. You need to make a claim with HMRC for the refund of that duty.
Do not apply for remission of duty in specified cases
If your business imports goods that fall into the categories listed in Regulations 75‑78, you must not ask HMRC to reduce or waive the import duty. In practice this means you simply pay the duty as normal and do not submit any remission application for those imports.
Do not re‑apply for customs approval when barred by time limits
If you have previously received a customs approval that was later annulled or revoked, you must not submit a new application for the same approval while the statutory waiting period (3 years for an annulment, 1 year for a revocation, or 3 years for an AEO revocation) is still running. Ignoring this rule will result in your application being rejected.
Payments and fees 16
Adjust import duty for price reductions on defective goods
If you import goods that turn out to be defective and the seller reduces the price to compensate you within one year of the customs declaration, you must treat the duty on those goods as a reduced‑duty case. The duty you pay (or get back) should match the amount of the price reduction.
Claim a refund of an incorrectly low import duty
If HMRC or the customs authority gives you a lower duty rate by mistake, you can ask them to pay back the difference. You must prove the mistake and show you’ve followed all customs rules before you can get the money back.
Claim repayment of over‑paid import duty
If HMRC’s liability notice shows you’ve been charged a higher import duty because the wrong rate was used, you can get the excess amount back. You need to check the notice, confirm the correct rate and request the repayment.
Include royalties in customs transaction value for import duty
If you import goods and you have to pay a royalty or licence fee that is linked to those goods and is a condition of the sale, you must add that fee to the value you declare to HMRC and pay import duty on the higher total. Work out the royalty amount (if it can be readily determined) and show it in your customs paperwork.
Pay customs fees when importing or exporting goods
Unlimited fineIf your business imports, exports or processes goods through UK customs, you must pay any applicable import duty or fee. Customs will charge a fee when it accepts, verifies or releases your goods, and you must pay that fee in a timely manner. Failure to do so can result in enforcement action, fines, and possibly imprisonment.
Pay customs fees within the required time
If HMRC tells you that you owe a customs fee, you must pay it in the way and within the time they specify – usually within 30 days of the notice. HMRC can also require you to pay before they provide a service they have been asked to attend. If you cancel a request after HMRC have made arrangements, you may still be charged a reasonable fee for the work already done.
Pay HMRC fee for destruction of seized goods
If HMRC seizes and destroys goods you were in possession of (or own), they can charge you a fee for that destruction. Your business must pay the fee as invoiced, otherwise you risk further enforcement action.
Pay HMRC fees for special treatment of hazardous goods
If your business brings in goods that are combustible, inflammable or otherwise hazardous and HMRC requires extra care or treatment for storing, transporting or sampling those goods, HMRC will charge a fee. You must pay that fee to keep the goods compliant with customs rules.
Pay HMRC fee when you request a site inspection (commercial or dwelling premises)
If you ask an HMRC officer to inspect your premises for a customs duty check, HMRC can charge you a fee. The fee is only levied if the premises are used for business or are a dwelling or part of a dwelling, so it's a cost you may need to cover when you request the inspection.
Pay import duty when notified by HMRC after a carnet declaration
If you import goods using an ATA or CPD carnet, HMRC’s claim (for an ATA carnet) or non‑discharge notice (for a CPD carnet) is treated as official notice that you must pay the import duty shown. Your business must settle that duty as soon as you receive the notice.
Pay interest on late import duty
If your business owes import duty and you don’t pay it by the due date, you must also pay interest on the overdue amount. The interest starts the day after the duty was due (or the date it would have been due if a customs breach had not occurred) and continues until you settle the debt. No interest is charged on duties under £9.
Pay the authorised customs fee for imports
If you are importing goods into the UK, HMRC may charge you a fee for customs services. This regulation sets out that the fee cannot exceed the costs HMRC actually incurs. You must pay the fee based on the rates published by HMRC – a fixed amount or an hourly rate.
Pay the HMRC fee for non‑working day attendance requests
If HMRC asks you to attend a vehicle or premises on a Sunday or other non‑working day for a vehicle/ship report or an export, you may be charged a fee. The fee applies only on such days and can be paid to HMRC when requested.
Provide a guarantee to extend the import duty payment deadline
If you owe import duty and another notified party is in breach, you can get a year to pay only if you give HMRC a guarantee. By providing that guarantee you ask HMRC to pause the payment deadline while the dispute or remission application is processed, avoiding an immediate late‑payment penalty.
Provide an HMRC‑approved guarantee for import duty liabilities
If your business imports goods and may have to pay import duty, you must give HMRC a guarantee that covers the amount of duty (and any related charges) and keep it in force for the required period. The guarantee must be in the form and for the period that HMRC has approved, and you can only cancel it by giving at least 15 days’ written notice.
Repay erroneous customs duty remission within 10 days
If HMRC later decides that a customs duty remission or repayment you received was a mistake, they will notify you. You must return the money (plus any interest HMRC paid you) within 10 days of that notification. Failure to do so could lead to further enforcement action.
Record keeping 3
Exclude finance interest from customs transaction value
When you import goods using a finance agreement, you must leave out the interest charged on that finance when calculating the customs value for import duty, as long as the agreement meets the specified conditions. You also need to keep the finance agreement and the interest calculation ready to show to customs if asked.
Provide customs documents to HMRC within extended time limits
If HMRC decides you need more time to supply the paperwork that goes with a supplementary customs declaration, you must still get those documents to them within the extra period they set – no longer than 120 days for most documents and up to three years for documents that affect the value of the goods. This means keeping the paperwork ready and handing it over as soon as HMRC asks, within the agreed deadline.
Provide evidence when HMRC requests it for customs valuation
If HMRC issues a notice asking you to show the evidence that backs up the method you used to value imported goods, you must supply that evidence to the officer. This helps HMRC confirm the correct customs duty you owe. Supplying the requested paperwork is therefore a required part of your customs compliance.
Registration and licensing 2
Obtain authorisation to use the simplified customs declaration process
If you want to use the fast‑track (simplified) customs declaration for imports, you must first be approved by HMRC. To get that approval you need to meet the authorised economic operator criteria, show you have the right procedures and a guarantee (or defer‑payment approval), and then follow any conditions set by HMRC. You also must not let an unauthorised customs agent act on your behalf.
Obtain HMRC approval to act as a customs duty guarantor
If your business wants to guarantee another party’s import duty, you must first be approved by HMRC (or belong to a guaranteeing association) and be established in the UK. You may only guarantee import‑duty liabilities, not any other taxes or debts.
Reporting and filing 46
Amend declarations to disclose withdrawal of a Customs agent
If you have appointed a Customs agent and that appointment is later withdrawn, you must update every temporary storage or Customs declaration that originally required the agent’s details to show that the appointment has ended. If you appoint a new agent for the same declaration, the new agent must make the amendment and state they are now acting as the Customs agent.
Apply for repayment of reduced anti‑dumping duties within 6 months
If your business has paid import duty because of an anti‑dumping or counter‑vailing measure, and that measure is later reduced, you can claim a repayment. You must lodge an application for a repayment investigation within six months of the end of the importation period concerned. The repayment amount will be the figure determined by the investigation.
Apply to HMRC for remission of unpaid import duty
If your business owes import duty but hasn’t paid it yet, you can ask HMRC to reduce or cancel that charge when a reduced‑duty case (other than the one covered by regulation 53) applies. You need to submit a formal application and provide evidence of the qualifying reduced‑duty situation.
Apply to HMRC to discharge import duty guarantees
If your business has given a customs guarantee for import duty, you can ask HMRC to release that guarantee once the duty (or part of it) has been paid or other discharge criteria are met. You must submit a formal application with details of the goods, the duty amount, what has been paid and where the goods are located, using the form and format specified by HMRC. HMRC will then confirm acceptance or rejection within 30 days.
Assist HMRC in identifying import‑duty avoidance breaches
If you didn’t cause an import‑duty avoidance breach but you can help point HMRC to the wrong entry, you must give them the information they need so they can find the breach. Once HMRC has identified it, they will pay the duty on your behalf. This means you could be called on to share documents or clarify customs declarations if you know something formal regulators need to know.
Calculate import value pro rata for partial consignments
If you import goods that are only part of a larger batch you bought, or if part of a shipment is lost or damaged when you submit a free‑circulation declaration, you must work out the customs value of the goods you actually receive by applying a pro‑rata formula. Use the total purchase price and the proportion of goods that arrived undamaged to determine the value to declare to HMRC.
Claim import duty remission within 3 years of the duty being incurred
If your business has to pay import duty, you can usually get part or all of that money back – a remission. You must apply for this refund as soon as you can, but no later than 3 years after the duty was first due. If HMRC thinks a crime may have happened, the deadline can stretch to 20 years, but you still need to act before the earlier of the two dates.
Claim repayment of import duty after a trade‑remedy notice
If the Secretary of State has issued a public notice about trade remedies (for example, dumping or subsidies) that affects the duty you paid on an import, you may get that duty refunded. To do so you need to inform HMRC and give it evidence that you paid the duty under the relevant notice.
Correct customs declaration if HMRC adjusts transaction value
Unlimited fineIf HMRC decides the value you declared for imported goods is substantially lower than the true value, they will tell you the amount that should have been included. You must amend your customs declaration to reflect that adjusted amount, ensuring the correct import duty is paid.
Declare free‑circulation goods imported at other listed locations
If you import miscellaneous goods at a port, airport or other place listed in the regulations, and you are entitled to full duty relief under the specified reliefs, you must make a customs declaration using the free‑circulation procedure. This keeps the UK tax system accurate and avoids penalties.
Do not apply for duty remission or repayment while an appeal is pending
If you have lodged an appeal about the amount of import duty you owe, you must wait until that appeal is resolved before making any application for remission or repayment of the duty. Likewise, if you pay the duty while an un‑withdrawn remission application is still open, the payment will automatically change the application to a repayment request (or be treated as withdrawn if someone else pays).
Ensure exported goods retain domestic status on re‑import
If your business ships goods out of the UK and plans to bring them back after they have passed through another country, you must keep a proper travel document that lists the goods and their final UK destination and submit an exit summary declaration where required. Doing this means the goods are still treated as domestic when they return, avoiding extra import duty.
Include required costs in customs transaction value
When you bring goods into the UK, you must add the cost of the container, packaging, transport and insurance up to the point of import, loading and handling, any commission or brokerage fees you pay, and any export duty charged in the country of origin. These amounts become part of the transaction value that HMRC uses to calculate your import duty.
Include required details in duty remission or repayment applications
If you apply to HMRC to have import duty reduced, waived or repaid, you must give specific information – what the goods are, which reduced‑duty rule you are using, the amount of duty owed, the amount you want back, any payment that has already been made and who paid it, and where the goods are located. You also have to identify yourself, send the application to the correct place, use the form (including electronic) that HMRC requires and attach any extra information mentioned in HMRC’s notice.
Make a customs declaration for temporary admission
If you bring unaccompanied chargeable goods into the UK at an 'other listed' location and you qualify for full duty relief, you must submit a customs declaration using the temporary admission procedure. This lets you bring the goods in without paying import duty, provided you follow the proper declaration process.
Make a customs declaration for temporary admission of RoRo‑imported goods
If you bring goods into the UK at a recognised RoRo (roll‑on/roll‑off) port using a RoRo vehicle, and those goods qualify for full duty relief (e.g. packaging, broadcast equipment, disaster‑relief material or other listed items), you must submit a customs declaration for temporary admission using the procedure set out in regulation 25(3A). This ensures the goods can enter the UK temporarily without import duty.
Make a customs declaration when unloading stores for refurbishment
If your business is authorised to use the inward‑processing procedure and you unload goods from a vehicle that need refurbishment, you must submit a customs declaration for those goods. This applies only to stores that are not already restricted by other legislation.
Make a customs declaration when unloading surplus stores for storage
If your business is approved by HMRC to run a customs warehouse, you must lodge a customs declaration each time you unload surplus goods that are on a vehicle and are not blocked by any import restriction, moving them into the warehouse. The declaration is done by carrying out the unloading and transfer to the warehouse.
Make and keep valid temporary storage declarations for imported goods
If you bring goods into the UK and intend to store them temporarily, you must submit a temporary storage declaration to HMRC as required by the regulations and must not withdraw it unless the specific withdrawal rules are followed. Failing to do so means the goods will be treated as normal imports, so you’ll have to pay import duty and could face customs penalties.
Make a temporary storage declaration for imported goods
If you import goods that fall under the Customs (Import Duty) (EU Exit) Regulations, you must send a temporary storage declaration to HMRC before the goods are presented to Customs, unless you have already made a full customs declaration. The declaration has to include the details set out in HMRC’s notice and be submitted in the prescribed format and timing.
Make a two‑part transitional EIDR customs declaration
When you import goods that fall under the transitional EIDR rules, you must submit your customs declaration in two stages – a simplified declaration (Part 1) and a supplementary declaration (Part 2). Both parts must be lodged by the deadlines set for the goods and by any HMRC notice, and you must have all supporting documents ready for HMRC inspection.
Make a voluntary advance customs declaration for qualifying travel goods
If you travel to the UK carrying chargeable goods (not gifts or commercial items) in your own baggage or a small vehicle, and the goods meet the value, weight and other limits, you must submit a voluntary advance customs declaration before they arrive. You also need to keep the declaration and be ready to show it to HMRC if asked.
Make customs declaration for chargeable goods on non‑qualifying vehicles
If you use, sell or consume goods that attract import duty and those goods are on a vehicle that does not qualify under the free‑circulation rules, you must submit a customs declaration for the free‑circulation procedure. This tells HMRC the goods have been used and ensures you meet your import‑duty obligations.
Make customs declaration for duty‑free import of human organs for transplant
If your business imports human blood, organs, tissues, cells or related products for transplant and you qualify for full import‑duty relief, you must lodge a customs declaration when the goods are loaded onto a vehicle heading to Great Britain. You also need to ensure the goods arrive in Great Britain within 96 hours of loading, otherwise the declaration is treated as withdrawn.
Make customs declaration for temporary admission of eligible goods
If you import certain goods – such as portable musical instruments for professional use, items needed after a UK disaster, or any goods that qualify for full duty relief – you must submit a customs declaration using the temporary‑admission procedure. The declaration must be made at the correct type of entry point and, where required, have prior approval.
Make customs declarations before goods arrive at listed UK locations
HMRC can name a port, airport or rail terminal as "other listed" if customs paperwork becomes a problem there. If your business brings goods into that location, you must file the required customs or temporary‑storage declaration before the goods arrive. The notice will say when the listing kicks in, giving you at least 30 days to plan.
Make oral customs declaration for temporary admission of eligible goods
If you bring certain portable musical instruments, packaging, broadcast equipment or disaster‑relief material into the UK, you can use an oral customs declaration to admit them temporarily. You must be a qualifying traveller (for instruments) or meet the other criteria listed, and make the declaration at the point of entry.
Make oral customs declaration for temporary admission of eligible goods
If you import certain miscellaneous or other goods and you qualify for full relief from import duty, you can tell customs the goods orally instead of completing paperwork. For some types of goods you also need prior approval and must follow any conditions the customs authority sets.
Make oral customs declarations correctly and avoid prohibited cases
If you need to declare imported goods verbally to HMRC, you must do it in person to an officer, clearly identify the goods (and, where required, who they’re for) and only when the officer confirms the declaration. You cannot use an oral declaration if you have already submitted another type of declaration, if the goods are imported via RoRo listed locations or are covered by regulation 131F(3), or if you are declaring non‑commercial goods or personal gifts on someone else’s behalf.
Make two‑part customs declaration and keep records for imports via fixed transport installations
If your business operates a pipeline or other continuous transport system for electricity, gas or oil and you import chargeable goods using that system, you must record when the goods arrive and then submit a simplified customs declaration quickly, followed by a supplementary declaration by the deadline set by HMRC. You also have to keep the required records and make them available to HMRC if asked.
Notify HMRC and prove goods have left the UK to claim duty remission
If a breach or failure causes you to incur import duty, you must tell HMRC as soon as possible – before they find out – and give them proof that the goods were never used in the UK and have permanently left the country. Doing this may allow you to get the duty refunded, but you cannot deliberately cause a breach just to avoid paying duty.
Notify HMRC of customs breach and take steps to rectify
If your business causes a customs breach that results in import duty, you must tell HMRC about the breach as soon as possible, fix any problems caused by it, and ensure you are not breaking any other customs rules. Doing so may allow HMRC to waive the duty you would otherwise have to pay.
Provide accurate, complete information on customs duty applications
Unlimited fineWhen you apply to HMRC for a reduced import duty or a remission, you must make sure the application follows the correct customs rules, relates to a valid reduced‑duty case, and contains no false or deliberately misleading information. Supplying incorrect details can lead to the application being refused and may expose you to criminal penalties.
Provide draft customs declaration when value is not yet known
If you are importing goods and cannot work out their transaction value in time for your customs declaration, you can still make the declaration – but only if you follow a set process. You must be authorised by HMRC, send them a draft showing which parts of the value are missing, how you will later calculate them and when you will provide the figure, get HMRC’s approval, and then lodge the declaration with the partial value.
Provide evidence to HMRC when notified
If HMRC sends you a notice asking for information about goods you have imported, you must supply the requested evidence – for example whether the goods are non‑Union, when they entered the UK, which customs procedure was used and what stage the procedure is at. You must do this in the form and within the timescale set out in the notice.
Provide HMRC access to or information from your transitional EIDR system
If your business makes a transitional simplified Customs declaration, you must let HMRC inspect your EIDR electronic system or give them the information they ask for to confirm your records and any import restrictions. Until HMRC are satisfied with that verification, the goods cannot be released from Customs.
Provide information requested by HMRC for customs approval applications
If HMRC asks you for more details to decide your customs approval (e.g., outward/inward processing, storage, etc.) you must send that information within the time they set. If you need extra time, you can ask for an extension in writing.
Provide required information to HMRC to complete customs declaration
If you declare goods that are stored for free‑circulation using the special procedure in regulation 26FA, HMRC will still need extra details before the declaration is final. You (or someone you authorise) must send the requested information to HMRC within the time limit set in the notice, or any longer period they allow. Failing to do so means the declaration will be treated as inaccurate and may attract penalties.
Submit a customs declaration for temporary admission of a pleasure craft
If you plan to bring a pleasure boat into the UK for a temporary stay and you are eligible for duty relief, you need to tell HMRC you’re doing this by making a special customs declaration. The declaration must follow the procedure set out in regulation 26B(3).
Submit customs declaration for RoRo imports
If you import goods by a RoRo (roll‑on/roll‑off) vehicle into the UK at a listed entry point, and you are eligible for duty relief, you must file a customs declaration under the free‑circulation procedure at the time of import. This step ensures the goods are correctly cleared and the relief is applied, avoiding delays or extra charges.
Submit customs declaration for temporary admission of private aircraft
If you bring a private aircraft into the UK for the first time, you must lodge a customs declaration for temporary admission – but only if the aircraft lands at a designated customs airport or another location approved by HMRC and you are entitled to full import‑duty relief. This ensures the aircraft can be used in the UK without paying duty, provided you follow the correct procedure.
Submit customs declaration for unaccompanied goods before train loading
If you are importing goods that will travel on a through train without being accompanied, you must file a customs (or temporary storage) declaration before the goods are loaded onto the train. The declaration will be treated as withdrawn if the goods are not presented to HMRC within the time set by a notice, and you cannot amend or withdraw it without HMRC’s consent. You may also be asked to show proof that you took reasonable steps to meet this requirement.
Submit NATO Form 302 for duty‑free imports
If you are acting as a NATO force representative and import goods that qualify for full duty relief, you must file a Customs declaration by sending NATO Form 302 to the designated HMRC office. This lets the goods enter the UK free of import duty.
Submit simplified customs declarations, monthly summary and keep supporting documents
If your business is an authorised declarant, you must file a simplified customs declaration for any chargeable imports, and (unless exempt) a supplementary declaration, each by the deadline set in the relevant HMRC notice. You also have to send HMRC a monthly summary of all those declarations and keep all supporting paperwork ready for inspection.
Use free‑circulation procedure for posted goods with duty relief
If you import goods that are sent by post (e.g., Royal Mail) and the recipient is entitled to import‑duty relief, you can declare them under the free‑circulation procedure. You do this by handing the goods to the universal service provider and keeping a record that they were posted. The declaration will be cancelled if the items are not delivered in the normal course of post.
Use the correct carnet to declare goods for transit procedures
If you are moving goods across the UK border under a transit procedure, you must declare them using a TIR, ATA or CPD carnet – the only acceptable forms of paper declaration for that type of transport. You cannot use an ATA carnet when the goods are handled by a universal service provider. For qualifying travellers, a paper declaration is only allowed if the import location and declaration type are listed in HMRC notices.
Penalties for non-compliance
6 penalties under this legislation. 6 carry an unlimited fine.
Comply with handling requirements for goods in temporary storage
Unlimited fine
Exclude specified costs when calculating import transaction value
Unlimited fine
Exclude unrelated royalties from import duty valuation
Unlimited fine
Pay customs fees when importing or exporting goods
Unlimited fine
Correct customs declaration if HMRC adjusts transaction value
Unlimited fine
Provide accurate, complete information on customs duty applications
Unlimited fine
Practical guidance
Our guides explain how to comply with the requirements above.
Sections and provisions
211 classified provisions from this legislation.
Duties 98
- s.8 Temporary storage declarations
- s.11 Temporary storage declarations: failure to make and withdrawal
- s.13 Breach of handling requirement
- s.17 Customs declarations made orally: general
- s.19 Free-circulation procedure: miscellaneous goods
- s.20 Temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief material
- s.21 Temporary admission procedure: miscellaneous goods and other goods
- s.22 Customs declarations made in paper form An ATA carnet
- s.23 Customs declarations made by conduct: general
- s.24 Free-circulation procedure: baggage, musical instruments and other goods
- s.26 Free-circulation procedure: posted goods
- s.27 Temporary admission procedure: miscellaneous goods and other goods
- s.31 Persons authorised to use the simplified Customs declaration process
- s.32 Simplified Customs declaration process documents required
- s.34 Extended periods to make available documents for inspection such extended period
- s.37 Persons authorised to use the EIDR procedure
- s.39 Advance electronic declarations by qualifying travellers : personal gifts and non-commercial goods
- s.44 Suspension of period for payment
- s.45 Interest on late payment of import duty
- s.48 Incorrect amount of import duty
- ... and 78 more duties
Powers 3
Definitions 37
- s.2 Interpretation the Act accompanied baggage the ATA Convention
- s.3 Establishment and notices and notifications
- s.7 Interpretation approved person TS declarant
- s.12 Handling of goods in temporary storage approved wharf examination station
- s.14 Interpretation Customs office Oral or By conduct list pleasure craft
- s.29 Customs declarations made by conduct: notification, acceptance and discharge
- s.36 EIDR procedure EIDR procedure EIDR electronic system
- s.42 Interpretation
- s.46 Interpretation remit application for remission of duty application for repayment of duty
- s.47 Reduced duty cases
- s.60 Meaning of “application” application
- s.71 Interpretation applicable to chapter 7 relevant breach or failure
- s.72 Relevant breaches or failures A relevant breach or failure
- s.73 No significant effect on procedures
- s.84 Interpretation
- s.94 Interpretation charges specified amount
- s.97 Single and comprehensive guarantees
- s.99 Specified amount: reduced amounts and waivers in relation to comprehensive guarantees generally accepted accounting practice
- s.105 Goods regarded as domestic goods: fish catch factory ship British ship
- s.107 Interpretation buying commission full value Method
- ... and 17 more definitions
Exemptions 36
- s.4 Notification of importation
- s.5 No requirement to present on import: force majeure
- s.9 Amendment of temporary storage declarations
- s.15 Eligibility of persons to make Customs declarations: UK establishment
- s.16 Goods excluded from sections 2 to 4
- s.18 Free-circulation procedure: non-commercial goods, personal gifts and goods in baggage
- s.25 Free-circulation procedure: miscellaneous goods
- s.30 Definition: simplified Customs declaration process
- s.35 Exceptions to requirement to make a supplementary Customs declaration
- s.40 Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedure
- s.41 Discharge of liability to import duty
- s.49 Lower rate of import duty applied incorrectly
- s.51 Defective and non-compliant chargeable goods
- s.52 Just and equitable reduction
- s.61 Inspection of goods
- s.65 Where rejection or refusal is required
- s.67 Defective and non-compliant chargeable goods: required conditions
- s.81 Transitional provision – declarations made before IP completion day
- s.82 Disclosure of an appointment
- s.85 Application for approval
- ... and 16 more exemptions