Subject to certain conditions, businesses that brought goods into Great Britain from the EU in 2021 could declare the goods by entering them in their records, without getting authorisation in advance.
Instead of obtaining prior authorisation, these businesses were required to make supplementary declarations up to 175 days after import. The supplementary declaration should have contained all the information HMRC would have needed on a standard import declaration. This would include a customs procedure code, a commodity code and a unique consignment reference.
Businesses that brought goods into Great Britain from the EU between 1 January 2021 and 31 December 2021 must now contact HMRC if:
- they chose to delay making a declaration for those goods; and
- they have not yet made a supplementary declaration for those goods.
Businesses are advised to tell HMRC about late declarations as soon as possible. The updated guidance from HMRC states that businesses who voluntarily tell HMRC about late declarations will be helped to get it right in future.
Businesses can still delay declaration for goods that are not controlled goods, moving from free circulation in Ireland into free circulation in Great Britain.
ICAEW Know-How from the Tax Faculty
This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.
More support on tax
ICAEW's Tax Faculty provides technical guidance and practical support on tax practice and policy. You can sign up to the Tax Faculty's free enewsletter (TAXwire) which provides weekly updates on developments in tax.Sign up for TAXwireJoin the Tax Faculty
The future of tax after COVID
As digital technologies transform society, the UK government is grappling with balancing the books while ensuring its tax system is fit for purpose. Join us as we take a look at the issues and challenges facing the tax system.Read more
More from the Tax Faculty
Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly enewsletter
Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.
Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.