Simplified Declarations in the UK: When Are They Worth It?

A standard import declaration needs full data as soon as goods cross the border. A simplified declaration moves part of that work to later, but it is not for everyone — below we look at how it works, what conditions apply and when it really pays off. For a general description of the procedure see how the simplified import procedure works.

Enlarge

How simplified declarations work in the UK

GOV.UK describes two routes (GOV.UK — Using simplified declarations for imports):

• Simplified declaration procedure (SDP): when the goods arrive you lodge a simplified frontier declaration, then a supplementary declaration and a final supplementary declaration.
• Entry in the declarant's records (EIDR): you release goods into free circulation by entering them in your own records, then lodge a supplementary declaration and a final supplementary declaration.

The supplementary declaration is due by the 10th calendar day of the following month (for goods moved on or after 31 January 2024). Under your authorisation you can aggregate items across one day, 10 days or a month. The procedure can be used for, among others, free circulation, inward and outward processing, authorised use, temporary admission and customs warehousing.

Who qualifies: authorisation conditions

You need an authorisation from HMRC. According to GOV.UK you must, among other things:

• be established in the UK and hold an EORI number,
• have a good customs compliance record over the last 3 years and no record of serious criminal offences linked to your business,
• keep written procedures,
• have software whose communication with the Customs Declaration Service HMRC will test,
• have a duty deferment account (you can apply with "pending" entered in its place).

The application is made on form C&E48 together with written procedures and a list of the customs procedure and commodity codes you use. AEO status is not a condition. How the account works is explained in how a UK duty deferment account works. If you are not established in the UK you can use a representative that holds its own authorisation – for a client not established in the UK this must be indirect representation.

Records and obligations after declaring

You keep records of all declarations for 4 years from submission and make them available to customs on request. The full data goes into the supplementary declaration, so your records must be kept up to date. For the rules on amending declarations see can you correct a declaration after filing.

Is it worth it? Decision criteria

• Who it suits: companies with regular, repeat imports that can aggregate declarations and have well-kept records and their own deferment account.
• Who it suits less: occasional importers — the cost of preparing the application and internal procedures can outweigh the benefit; it is better to use an agent with its own authorisation.
• Risk: moving data to later does not remove responsibility for its accuracy — a wrong classification or value will surface in the supplementary declaration.
• Cash flow: duty and VAT are paid from the deferment account rather than at each border crossing, which makes cash flow easier to plan.

AEO status can help but is not required. The full standard declaration is described in customs declaration in the UK.

How we can help

We are a customs agency registered with CDS, UK EORI number — we can help you assess whether a simplified declaration makes sense for your volumes and prepare the data. Get in touch or see easyclearance.pl.

Frequently asked questions