Hi cemitchell Mitchell,
When importing non-controlled goods from EU to GB between 1 January 2021 and 31 December 2021, most traders will continue to be able to delay submitting information and payment of customs duties to HMRC for up to 175 days after the point of import. If using delayed declarations, the trader must make a simplified declaration into their own commercial records at the time of the import. They will be required to submit a supplementary declaration up to 175 days later and either be authorised for a simplified customs declaration process or appoint an authorised agent if they are getting someone to act on their behalf.
They would also require a Duty Deferment Account (DDA) or access to one through their agent, if using one.
There is guidance available that sets out these requirements in further detail:
Prepare to make supplementary declarations
Making an import declaration in your records without authorisation
Making an import declaration in your records