Delayed Declarations

If an importer chose to use the delayed declaration services but is not yet set up - what can they do? I know they some forwarders may be able to assist but many are not taking additional 3rd party work due to their own work levels and importers were not given guidance if approval was pending. Thanks

Hello, An importer cannot take any action with regards to Delayed Declaration until they have applied and the application has been approved and is up and running: Delaying declarations for EU goods brought into Great Britain Thankyou

Hi, thanks for the reply however this is not true to the BOM as it stated that the importer did not have to pre apply for simplified procedures and could start EIDR - now coming to the deadline and not yet set up what are importers supposed to do? How can they declare their January arrivals not having being approved for simplified procedures ......... there has to be a procedure we can give them so they are declaring their arrivals. Thanks

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

Thank you.