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

Update October 1, 2022: Information about Customs Handling of Import and Export Freight (CHIEF) has been removed. You can no longer use CHIEF for import declarations unless you have permission from HMRC.

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).