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Last updated 2 February 2024

If you鈥檙e applying to use simplified frontier declarations because you鈥檙e going to make supplementary declarations yourself, you鈥檒l need to check what other steps you鈥檒l need to take.

When you can apply

If you bring goods into Great Britain (England, Scotland and Wales) from Northern Ireland or Ireland on or after 31 January 2024

If you bring goods into Great Britain on or after 31 January 2024, you will need to apply to use simplified declarations for imports.

You must then submit your supplementary declaration by the fourth working day of the following month.

If you brought goods into Great Britain from Northern Ireland or Ireland on or before 30 January 2024

You can apply to use simplified declarations for imports you entered in your records without authorisation if your goods are not controlled, HMRC has not told you that you cannot make a full import declaration in your records without authorisation, and either:

• you brought goods from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain on or before 30 January 2024
• you brought  from Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain on or before 30 January 2024

Choose which simplified frontier declaration to use

There are 2 types of simplified declaration process:

1. Entry in the declarant鈥檚 records

You鈥檒l enter the goods in your records and then provide full details about your goods in a supplementary declaration.

2. Simplified declaration procedure

You can make a simplified frontier declaration electronically with less details about your goods and then provide full details in a supplementary declaration.

If you have used an entry in declarant鈥檚 records without authorisation to import goods on or before 30 January 2024, you can make your delayed supplementary declarations using either the: 

• entry in declarants records process
• simplified frontier declarations procedure

You must make your imports鈥痷sing the simplified declaration you are authorised for.

Who can apply

The authorisation conditions are different for each procedure. You must have a duty deferment account to be authorised for simplified frontier declaration processes.

If someone else is dealing with customs for you, you should agree with them whose duty deferment account will be used. You must provide them with written agreement to use your duty deferment account.

Simplified declaration procedure

To become authorised to make these declarations, you need to:

• be 
• have a good customs compliance record, including VAT returns and Duty Deferment Electronic Statements (DDES)
• show how you鈥檒l keep within your deferment account limit
• show how you鈥檒l identify and report any errors found after you鈥檝e submitted your final supplementary declaration to the simplified customs procedures National Assurance Team, where applicable
• carry out declaration procedures to a professional standard
• make sure the applicant, directors and senior employees are free of any criminal records that would prevent HMRC from giving authorisation
• have procedures in place to make sure you do not 
• have licences for any 
• have procedures in place to manage declarations

Entry in the declarant鈥檚 records

You must meet the same conditions that apply for simplified declaration procedures.

You must also show that:

• you鈥檒l keep records of all declarations for no less than 4 years after their submission date
• you can meet licensing and other control requirements
• you manage your business in a way that allows customs to make effective compliance checks, for example, how:
  • you keep the audit trail
  • your business records are backed up and kept secure
  • you identify and handle errors related to the flow of goods

You need to allow customs to audit your system, providing staff access to an office, a toilet and car parking, free of charge. This is for either simplified frontier declaration procedures or entry in the declarant鈥檚 records applications.

How to apply

To , you need to complete form鈥疌&E48.

After you鈥檝e applied

1. We will write to you to confirm if you鈥檙e authorised to use simplified declarations for imports. The letter will tell you what conditions you鈥檒l need to maintain to keep your authorisation.

2. You鈥檒l need to  within 175 days from the date the goods were imported.

3. You can claim a  but you should submit your supplementary declaration as soon as possible.