Public notices – declarations
Updated 10 June 2021
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Declarations
The following text has the force of law by virtue of Paragraph 7(1) of Schedule 1 to the Taxation (Cross-border) Trade Act 2018.
A Simplified Customs Declaration (SCD) is the first part of the Simplified Customs Declaration Process (SCDP). It can either be made through making an entry in declarants records (EIDR) (including a transitional simplified Customs declaration which is made using the transitional EIDR procedure) or by submitting a simplified Customs declaration into Customs Handling of Import and Export Freight (CHIEF) or Customs Declaration System (CDS). A supplementary declaration (including a transitional supplementary declaration) is the second part of this process.
An SCD must contain the minimum amount of information needed to declare the goods to the customs procedure. A transitional simplified Customs declaration must contain the information required to make an SCD for the free circulation procedure. A transitional simplified Customs declaration allows the individual to make a declaration in their records, for certain goods imported from the European Union in the period 1 January 2021 to 31 December 2021, whether they are authorised for simplified declarations or not.
The information required on an SCD varies according to the customs procedure to which the goods are declared. The required simplified declaration data sets are detailed in Annex I to this public notice.
Specific information requirements and completion guidance relating to individual customs procedures are set out in the following annexes published alongside this public notice:
- Annex C: Declaration for release for free circulation: special procedures, temporary admission and authorised-use
- Annex D: Special procedure – storage – declaration for customs warehousing
- Annex E: Special procedure – declaration for temporary admission
- Annex F: Special procedure – processing – declaration for inward processing
- Annex G: Declaration for the introduction of goods in the context of trade with special fiscal territories
For goods declared under either SCDP or the transitional EIDR procedure the supporting documents required are those needed for the customs procedure to which the goods are declared. The documents and document codes required for each customs procedure are laid down:
- for declarations submitted on the Customs Declaration System (CDS): at Appendix 5 to 5c of Documents and other reference codes for CDS data elements 2/3, published 1 August 2018
- for declarations submitted on the CHIEF in the UK Trade Tariff: imports and community transport inwards updated version of 4 May 2018, which forms part of the UK Trade Tariff: volume 3 for CHIEF
A supplementary declaration (including a transitional supplementary declaration) must:
- include the acceptance date and time of the associated SCD. When EIDR is used this is the date and time of entry in the declarant’s records;
- in addition to the core information declared on the SCD, also contain the remainder of the information required to complete a full declaration for the procedure to which the goods are declared.
The information needed for each customs procedure are set out in Annexes C to G of this public notice.
A supplementary declaration must be accompanied by the documents required for the customs procedure to which the goods are declared. The documents and document codes required for each customs procedure are laid down:
- for declarations submitted on CDS: at Appendix 5 to 5c of Documents and other reference codes for CDS data elements 2/3, published 1 August 2018
- for declarations submitted on CHIEF: in the UK Trade Tariff: imports and community transport inwards, updated version of 4 May 2018, which forms part of the UK Trade Tariff: volume 3 for CHIEF
Transitional EIDR simplified Customs declaration process
The following text has the force of law by virtue of Regulation 29C (1) (b)(ii) of the Customs (Import Duty) (EU Exit) Regulations 2018
The transitional supplementary Customs declaration must be made no later than 175 days after the time at which the transitional simplified Customs declaration is treated as accepted.
The following text has the force of law by virtue of Regulation 29F (2) of the Customs (Import Duty) (EU Exit) Regulations 2018
Any extension of the period referred to in regulation 29C (9) of the Customs (Import Duty) (EU Exit) Regulations 2018 must not exceed 300 days from the date of release of the chargeable goods to the free-circulation procedure, except in respect of documents which concern the value of the chargeable goods.
In respect of documents which concern the value of the chargeable goods, any such extension must not exceed 3 years from the date of release of the chargeable goods to the free-circulation procedure.
In each case the date of release of the chargeable goods to the free-circulation procedure is provided for by regulation 29D (2) of the Customs (Import Duty) (EU Exit) Regulations 2018.