Guidance

Making an import declaration in your records without authorisation

Find out what to do after you have brought goods into Great Britain by entering the details in your own records without getting authorisation in advance.

• From: HM Revenue & Customs
• Published: 16 October 2020
• Last updated: 1 October 2022 — See all updates

Applies to England, Scotland and Wales

• Guidance for Northern Ireland

If you made an import declaration in your records without authorisation

From 31 January 2024, you can no longer make an import declaration in your records without authorisation. 

If you imported goods on or before 30 January 2024, you may have been able to make an import declaration in your records without authorisation if the goods are not controlled and either: 

• you brought goods from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain (England, Scotland and Wales) 
• you brought goods that needed to be declared from Northern Ireland (including goods that started their movement in Ireland or the EU) 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 on or between 1 January 2021 and 31 December 2021, you must contact HMRC if you:

• chose to delay making a declaration for those goods
• have not yet made a supplementary declaration for those goods

Non-qualifying Northern Ireland goods brought into Great Britain from Northern Ireland or Ireland before 31 January 2024 

If you brought non-qualifying Northern Ireland goods into Great Britain from Northern Ireland through Ireland, or directly from Ireland on or between 1 January 2023 and 30 January 2024, you must contact HMRC if you: 

• chose to delay making a declaration for those goods 
• have not made a supplementary declaration for those goods within 175 days

After you’ve made an entry in your records

1. Pay or account for import VAT

You’ll need to either:

• account for VAT on your VAT Return if you’re VAT registered
• pay the VAT when you make the supplementary declaration if you’re not registered for VAT

2. Give HMRC details about your goods

You can claim a tariff rate quota, but you should submit your supplementary declaration as soon as you’re able to claim the quota.

Check what you need to do before you make your first supplementary declaration.

You must submit your supplementary declaration no later than 175 days after you’ve imported the goods into Great Britain.

Published 16 October 2020
Last updated 1 October 2022 + show all updates

1. 1 October 2022

   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.

2. 1 July 2022

   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.

3. 23 December 2021

   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.

4. 16 March 2021

   The final date that you can use the deferred declaration scheme, including submitting supplementary declarations up to 6 months after the goods have been imported, has been changed from 30 June 2021 to 31 December 2021.

5. 16 October 2020

   First published.