Can I use Delayed Declarations?
From January 2021 to 31 December 2021, if you’re importing non-controlled, EU goods, you have the option to use delayed declarations in place of a full customs declaration at the point of import. This is beneficial if you have not yet put in place procedures to make full customs declarations or have signed up
for simplified customs declaration processes. Moreover, it allows you to make duty payments when you submit supplementary declarations.
Source gov.uk
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