In a letter sent to more than 200,000 businesses in Great Britain, HMRC has provided advice on how to submit delayed customs import declarations for non-controlled goods imported from the EU.
For imports of most goods from the EU made during 2021, traders have two choices when making import declarations – either to make a full declaration as the goods arrive into Great Britain or to delay their declarations (and also delay payment of customs duty and import VAT, in most cases).
For businesses which opted to delay their import declarations, supplementary declarations must be submitted to HMRC within 175 days of the date the goods arrived in Great Britain. The letter sets out the steps businesses need to have in place before they are in a position to make the supplementary declaration – some of which can take up to 60 days to fulfil.
In a letter sent to more than 200,000 businesses in Great Britain, HMRC has provided advice on how to submit delayed customs import declarations for non-controlled goods imported from the EU.
For imports of most goods from the EU made during 2021, traders have two choices when making import declarations – either to make a full declaration as the goods arrive into Great Britain or to delay their declarations (and also delay payment of customs duty and import VAT, in most cases).
For businesses which opted to delay their import declarations, supplementary declarations must be submitted to HMRC within 175 days of the date the goods arrived in Great Britain. The letter sets out the steps businesses need to have in place before they are in a position to make the supplementary declaration – some of which can take up to 60 days to fulfil.
