Apply to use simplified declarations for imports

Last updated 3 February 2025

You should check if you need to declare goods you bring into or take out of the UK before you make a simplified declaration.

You may be able to make a simplified declaration for imports when your goods arrive at a UK port or airport.

You need an authorisation to use simplified declarations for imports.

You can enter the goods to free circulation and the following special procedures:

• inward processing
• outward processing
• authorised use
• Temporary Admission
• customs warehousing

Simplified declarations for imports cannot be used if goods are entered into a special procedure using authorisation by declaration.

Bringing goods that are not controlled into Great Britain (England, Scotland and Wales) from Northern Ireland or Ireland

If you moved your goods on or before 30 January 2024

You may be able to declare your goods by entering them in your own records without getting authorisation in advance, and then make supplementary declarations up to 175 days later. This applies if you bring goods:

• from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain
• that need to be declared from Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain

If your goods were moved on or after 31 January 2024

You will need to be authorised to use simplified declarations for imports and must make your supplementary declaration by the 10th calendar day of the following month.

Aggregation of supplementary declarations

You can combine data on supplementary declarations if the header and item level information meet the aggregation rules for the Customs Declaration Service.

This will allow you to make fewer supplementary declarations. When removing goods from a customs warehouse, you can combine goods with import data under an aggregated supplementary declaration.

As part of your authorisation, you can choose to aggregate items across one day, 10 days, or a month.

Find out how to make an import supplementary declaration using aggregation.

Use the simplified declaration process

To use the simplified declaration you’ll need to:

1. Check if the goods can be entered by making a simplified frontier declaration.

2. Submit a supplementary declaration.

3. Submit a final supplementary declaration.

Use entry in the declarant’s records

To use entry in the declarant’s records you’ll need to:

1. Check if the goods can be entered into your own records.

2. Clear your goods into free circulation by entering their details in your own records.

3. Submit a supplementary declaration.

4. Submit a final supplementary declaration.

Third-party representatives applying for authorisation

You may want to act on behalf of your clients.

You’ll need to decide if you want to apply as either an authorised indirect representative or an authorised direct representative. Check get someone to deal with customs for you.

For clients who are not established in the UK, indirect representation must be used. If you’ll be acting as an indirect representative, you will not be able to use your own simplified procedure authorisation when making declarations to any special procedure authorisations held by your client.

As an authorised direct representative, you’ll only be able to act as a direct representative for goods imported into Great Britain and your client must be established in the UK.

What you’ll need

Before you import goods using simplified declarations for imports, you’ll need:

• an EORI number
• to be authorised by HMRC
• access to computer software that communicates with the Customs Declaration Service for the purposes of supplementary declaration submissions
• to allow HMRC to test your system to make sure it can communicate with the Custom Declaration Service
• a duty deferment account for paying duty and VAT

Getting a duty deferment account

You must have a duty deferment account in place before we can authorise you for simplified declaration procedures. However, you can still apply before you have one by stating ‘pending’ next to ‘duty deferment account’ on your application form.

An authorised direct representative or authorised indirect representative may use a client’s deferment for payment, with their client’s permission.

Who can apply

To become authorised you need to:

• be established in the UK
• have a good customs compliance record, including VAT Returns and duty deferment account payments
• have no record of serious criminal offences related to your business activities
• keep records of all declarations made for 4 years after the submission date and make this available to customs on request
• provide and maintain written procedures — check apply for authorisation to use simplified procedures for imports

Your compliance record will be based on the last 3 years before you apply. During that period, you should not have committed a serious infringement or repeated infringements of customs rules. If you’ve been established for less than 3 years, your compliance will be judged on the records and information available, including your involvement in previous businesses.

Using someone to make declarations for you

Applying for authorisation yourself

You may want to apply for the authorisation yourself, but use a direct representative to make the simplified declarations for imports on your behalf.

You’ll need to provide details on the application of any direct representatives who will be responsible for submitting your supplementary declarations. If someone has made declarations on your behalf and holds records, they must make these available on request from HMRC.

Authorisations held by third-party representatives

You can get someone else who is authorised to use the simplified declarations procedure to make simplified import declarations for you. Check get someone to deal with customs for you.

Responsibility for customs debt

Who will be responsible for VAT and Customs Duty payments depends on whether they’ll be acting directly or indirectly.

If someone has made declarations on your behalf and holds records, these records must be available at your premises.

How to apply

Complete form C&E48 to apply for authorisation to use simplified procedures for imports.

You must also provide:

• written procedures
• a list of customs procedure codes and commodity codes
• a client list (where you are applying to be either or both an authorised direct representative or an authorised indirect representative)