HMRC has published guidance on what to do when goods arrive in GB without an import declaration. Acting quickly will save money!
Click here for further information
Options available to you, the importer:
- Submit a full import declaration within 1 month of the import.
Exceptionally, until 6th Aug 2021, HMRC will accept full declarations for anything imported since 1st Jan 2021
- Submit a supplementary declaration
Option 1 is preferred, but where not possible (e.g. too late) Option 2 must be used.
This means you must be onboarded to Customs Freight Simplified Procedures (CFSP).
(CFSP onboarding additional cost £200)
In both cases, the imports will be non-compliant and HMRC may apply civil penalties.
Before applying civil penalties, HMRC will look at outstanding duty debts and repeated offences.
Additional steps for 'late' declarations
- Is the duty rate different when the goods were imported.
If it's different, you must file a supplementary declaration. (This requires onboarding for CFSP)
- Since these declarations are non-compliant, Postponed VAT Accounting (PVA) cannot be used.
You must use deferment account or FAS for VAT.
Get access to the Customs Declaration Service
Get your postponed import VAT statement
Check how to get your import VAT certificate (C79)