Delaying declarations for EU goods brought into Great Britain

4 January 2021


Check if you can record goods in your own records and give HMRC the information up to 6 months later.

Import declarations

You must follow the normal rules for making an import declaration if either:

But if you import goods that were in EU free circulation into Great Britain (England, Scotland and Wales) free circulation between 1 January and 30 June 2021 and the goods are not controlled, you can:

You must also:

If you decide to get someone else to deal with your customs declaration requirements for you and make all the necessary declarations on your behalf to move your goods, they’ll enter the goods in their records and make the supplementary declaration.

If you (or someone dealing with customs for you) are already authorised to use simplified declarations at the time the entry was made in the records you can still delay your supplementary declaration.

Free circulation

You must be moving goods from the EU into free circulation (declared and customs duties paid). This can be one of the following:

  • directly from import
  • from a customs special procedure (for example customs warehousing)
  • from a temporary storage facility
  • using transit – if the movement of the goods started in the EU

Transitional simplified procedures

The transitional simplified procedures which were announced for 31 January 2020 have been withdrawn. You will not be able to use them to import your goods from the EU.

Safety and security declarations

From 1 January 2021 to 30 June 2021 you can import controlled and non-controlled goods from the EU without making an entry summary declaration, this is also known as the safety and security declaration.


If your business is not established in the UK, you must get someone established in the UK to deal with customs for you (and they must act indirectly). In need of assistance? Contact us here


Kindly supplied by GOV.UK


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