Following guidance issued by HMRC on 06th July 2021, goods which have been imported into the UK since January 1st 2021 for which no Full Frontier Declaration, Entry in Declarant’s Records (EIDR) or Simplified Declaration has been made, will have been imported into the UK non-compliantly.

HMRC has now issued guidance on how to proceed in these situations. The full text of the policy can be found here.

There are two options for those importers who have imported goods non-compliantly:

  • Submit a full import declaration for free-circulation: Goods cannot be declared to any customs special procedures, only into free-circulation, and this must be done within one calendar month of the date of actual import. If it has already been over a month since the import, HMRC will allow full declarations to be made until August 6th 2021. Please note: importers will not be able to use this method if the duty rate has changed between the date of actual import and the date of submission or if more than one month has passed.
  • Submit a supplementary declaration: This method must be used when the option above is not suitable (for instance, if the duty rate has changed since the date of import or more than one month has passed). The importer (or their agent) must be authorised to use simplified declarations and the supplementary declaration must be made as soon as possible.

Postponed VAT Accounting (PVA) may not be used for either option, so both duties and import VAT will have to be paid at the point the declaration is made. The payment can be made via a deferment account or FAS. Neither of the options above constitutes a legal import declaration; the import declaration is still classed as non-compliant by HMRC and the importer may face civil penalties, especially in the case of repeated and deliberate behaviour. The only way to ensure that the import declaration is fully compliant is to make sure it is filed within 24 hours of goods arrival in the UK.

It is also worth noting that if you are importing controlled goods, you cannot delay your declaration and must make a full frontier declaration at the time of import.

ChamberCustoms is authorised to make supplementary declarations, but this involves a separate onboarding process, so please get in touch if you think you may need to make a supplementary declaration. You will also need to go through this onboarding process for EIDR.

If you have any questions please get in touch and we will be happy to assist.
Please contact Steven Rushton, ChamberCustoms Manager on 01952 208200 or email This email address is being protected from spambots. You need JavaScript enabled to view it.