Supplementary declarations are due now if you imported in early January 2021

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Dear customer,

If you imported any non-controlled goods from the EU into Great Britain on 1 January 2021, and you (or your customs intermediary) chose to use delayed declarations, you now need to complete your customs process by making your supplementary declaration.

Supplementary declarations are due within 175 days of the date your goods arrived in Great Britain.

Q1. How do I submit my supplementary declaration?

You have two options – you can submit your declarations yourself or get a customs expert to do it for you. Most people use an expert such as a fast parcel operator or a customs agent to deal with their declarations. You, or your customs expert, should submit your delayed supplementary import declaration to HMRC electronically using the Customs Handling of Import and Export Freight system (CHIEF) or the Customs Declaration Service (CDS).

If you want to submit your own declarations, you will need to get special authorisations and systems in place before you can do this. It can take up to 6 weeks to get the authorisations you need. You can find more information about how to prepare to make your own supplementary declarations on GOV‌‌.UK.

Q2. What information should be recorded in my Entry in Declarants Record (EIDR)?

An EIDR is a declaration into your commercial records. You’ll need this information to add to CHIEF or CDS and the kind of information you will need to record, includes the date and time of the import, a written description of the goods and the commodity code. More information on what you need to record is available on GOV‌‌.UK.

Q3. What happens if I used transit procedures to import my goods?

If you imported your goods using the Common Transit Convention (CTC), when you complete your supplementary declaration, you'll need to provide location numbers for the office of departure and destination that you used to start and end the Transit Movement. If you used the premises of an authorised consignor or consignee to start or end the movement instead of an office of departure and destination, you need to provide that location number.

Q4. What happens if I don’t submit my supplementary declaration on time?

We know there are lots of changes to be aware of so please call us if you think you will not be able to make customs declarations in time.

Help and support for your business

SME Brexit Support Fund

If you’re struggling to adapt to new customs and tax rules when trading with the EU then you might be eligible for the SME Brexit Support Fund.

The grant scheme offers businesses up to £2,000 to pay for practical support including training or professional advice to adjust to new customs, rules of origin and VAT rules when trading with the EU.

More information on the fund and how to apply can be found on GOV‌‌.UK.

Where to find help and support about importing and exporting

We have a range of customer support, online guidance and tutorials available to help you. Here’s some of the support that’s available.

YouTube videos

Watch our short videos on HMRC's YouTube channel to familiarise yourself with customs processes and what you need to do before trading goods with the EU.

Live webinars

You can attend our webinars about:

  • Importing – steps you need to take before making your supplementary declaration
  • Customs Import Declarations: An overview
  • Trader responsibilities when using an intermediary.

If you’d like to attend a webinar you can register here.

Check out our forums

To ask and get answers to specific questions about HMRC processes for importing or exporting, please visit our customer forums.

Give us a call

Our customer service advisors are available to answer your queries on the Customs and International Trade helpline. They’ll help you with importing, exporting and customs reliefs. The helpline is open from 8‌‌‌‌am to 10‌‌‌‌pm Monday‌‌‌ to‌‌‌ Fri‌‌day and from 8‌‌‌‌am to 4‌‌‌‌pm at weekends. Call to speak to an advisor on 0300‌‌‌‌ ‌322‌‌‌‌‌‌‌ ‌9434.

We will continue to provide guidance and support to help you and your business, including information on GOV‌‌‌.UK, our popular live webinars and through these regular emails.

If you know of a business who would also find these weekly emails helpful, please forward it on, or suggest they register to get these updates directly to their inbox.

Yours sincerely

Katherine Green and Sophie Dean

Katherine Green and Sophie Dean 

Directors General, Borders and Trade, HMRC