An update on import declarations

HMRC has published guidance on what to do when goods arrive in GB without an import declaration, see here:

Points to note:

Options available to the importer:

  1. Submit a full import declaration within 1 month of the import. (If you are already in this situation at the time of this publication you have one calendar month from the date this guidance was issued)
    Exceptionally, until 6th Aug 2021, HMRC will accept full declarations for anything imported since 1st Jan 2021.
  2. Submit a supplementary declaration (Note this has additional costs as you must be Onboarded to use CFSP)

Option 1 is preferred, but where not possible (e.g., too late) Option 2 must be used. 

For this customers must be onboarded for CFSP at additional costs, this is offered at Sussex ChamberCustoms. 

In both cases, the imports will be non-compliant and HMRC may apply civil penalties.
Before applying civil penalties, HMRC will look at outstanding duty debts and repeated offences. 

Acting quickly will save importers money!

Additional steps for ‘late’ declarations

  1. Check whether the duty rate was different when the goods were imported.
    If it is different, you must file a supplementary declaration. (This requires onboarding of the customer for CFSP)
  2. Since these declarations are non-compliant, PVA (Postponed VAT accounting) cannot be used
    You must use deferment account or FAS for VAT.

**NOTE** FAS payment not possible for CFSP (supplementary declarations) you must be DAN registered –

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