Making a full import declaration
What you need to do when making a full declaration to bring or receive goods into the UK.
You should check if you need to declare goods you bring into or take out of the UK before you make a full import declaration.
When to submit a declaration
Locations where you need to submit a declaration before the goods board
You need to make a full import declaration before the goods board:
- a vessel or train departing for a location that uses the Goods Vehicle Movement Service
- a vessel departing for a location that needs you to submit an import declaration before your goods depart for the UK
If you’re using the Goods Vehicle Movement Service, your declaration will usually be marked as ‘arrived’ automatically on the system when your goods are imported. If the status has not been automatically updated you’ll need to manually arrive your goods in the UK.
If you are moving goods that need an import declaration from Northern Ireland to Great Britain (England, Scotland and Wales), you need to update the status of your full import declaration to ‘arrived’ on the system by 11:59pm on the working day after the day your goods arrived in Great Britain.
When to submit a declaration at other locations
If a temporary storage declaration has been made for the goods, the full import declaration must be made within 90 days of your goods being presented to customs.
If your goods are arriving at a location without temporary storage facilities, the full import declaration must be made by the timescale set by the operator of that location.
Choosing to make an early declaration
You may be able to make a declaration up to 30 days before the arrival of your goods, but it will only be formally accepted when they have actually arrived and been presented to customs.
Check what you must do if you’re moving goods into the UK under the Common Transit Convention through a Goods Vehicle Movement Service location.
What you’ll need
The declaration will need to include:
- the customs procedure code
- the commodity code
- your declaration unique consignment reference, which is the main reference number that links declarations in the Customs Declaration Service
You also need to provide information like:
- the departure point and destination
- the consignee and consignor
- the type, amount and packaging of your goods
- the transport methods and costs
- currencies and valuation methods
- certificates and licences
How to submit
You will need to use software that can submit declarations.
Find out which Data Elements you need to complete on the declaration using the Customs Declaration Service.
When you are completing the declaration, you should also read either the:
- customs declaration completion requirements for Great Britain, if you’re importing into Great Britain
- customs declaration completion requirements for the Northern Ireland Protocol, if you’re importing into Northern Ireland
You’ll be sent a message through the Customs Declaration Service when customs have cleared your goods.
After you submit
When the declaration is accepted, we will tell you how much you owe.
You need to pay duty before your goods can be released. You can check how to pay duties and VAT on imports.
If you’re using a duty deferment account, you should check when you must pay duties and import VAT that you have deferred.
We may ask you to send supporting documents for a customs check to clear your goods. Find out about clearing goods entering, leaving or transiting the UK.
Amend or cancel a declaration
Find out what to do if you need to amend or cancel a declaration.
If you do not pay the right amount
Find out what to do if you underpay import or export duties and who is responsible for the debt.
If you have overpaid customs duty, you can apply for a refund. Find out about refunds and waivers on customs debt by HMRC.
Last updated 31 January 2024 + show all updates
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Information about delaying declarations for goods brought into Great Britain from Northern Ireland has been removed.
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Added information to show arrangements for movements from Ireland and in some cases Northern Ireland and Great Britain are changing from 31 January 2024.
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A link to guidance on moving goods under the Common Transit Convention through a Goods Movement Vehicle Service location has been added.
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If you’re using the Goods Vehicle Movement Service, your import declaration will usually be marked as ‘arrived’ automatically on the system when your goods are imported. If the status has not been automatically updated you’ll need to manually arrive your goods in the UK.
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Information has been updated about when to submit a declaration if the goods are arriving from Northern Ireland or Ireland.
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Information about Customs Handling of Import and Export Freight (CHIEF) has been removed. You can no longer use CHIEF for import declarations unless you have permission from HMRC.
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Information about how to submit the declaration, including which guidance you should read when you're submitting it to help you complete it, has been updated.
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A link to guidance on how to amend or cancel a declaration has been added.
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From 1 January 2022, if your goods move through a port using the goods vehicle movement service, you'll need to enter 'RRS01' in box 44 for CHIEF or Data Element 2/2 for the Customs Declaration Service.
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From 1 January changes to locations where you need to make a full declaration before your goods board.
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Information about when excise duties need to be paid has been added to the 'after you've submitted' section.
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This page has been updated because the Brexit transition period has ended.
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This page has been updated with information for 1 January 2021.
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First published.