Last reviewed 18 November 2020

HMRC has issued guidance for businesses importing standard goods into Great Britain from the EU between 1 January and 30 June 2021. They can, it suggests, use “entry in the declarant’s records” without getting authorisation in advance and do not need to make an entry summary declaration.

However, they will need to: register the goods in their own records; account for the VAT in their VAT Return if they are VAT registered; and make a supplementary declaration up to six months after the goods were imported.

If importers can use simplified procedures, they can declare their goods by entering them in their own records and sending other details to customs. As explained at, this is unless the goods are:

  • hydrocarbon oils

  • imported under ATA Carnet procedures

  • imported under authorisation by declaration

  • personal effects

  • imported under transfer of residence relief

  • controlled goods imported at the frontier (for goods imported into Great Britain from the EU, between 1 January and 30 June 2021, a different list of controlled goods will be published soon).

If firms are not registered for VAT, they will have to pay VAT when they make the supplementary declaration (see for more details).

Either the business concerned, or someone who does their import declarations, will also need to have the following in place before they make their first supplementary declaration.

  • Authorisation to use entry in the declarant’s records.

  • A CHIEF badge.

  • Software that works with CHIEF.

  • A duty deferment account for paying any import duties and VAT.

CHIEF is HMRC’s Customs Handling of Import and Export Freight system.