HMRC Guidance: Making a delayed supplementary import declaration using the Customs Declaration Service

Update July 1, 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.

Find out how and when to make a delayed supplementary declaration if you’re using simplified declarations to bring goods into Great Britain (England, Wales and Scotland).

Contents

1. When you can make a delayed supplementary declaration
2. How to complete the declaration
3. After you submit

Source gov.uk