Making a simplified frontier declaration

Guide

Last updated 31 December 2021

You should check if you need to declare the goods you bring into the UK, before you make a simplified frontier declaration.

You must be authorised to use simplified procedures.

You can import your goods on a simplified frontier declaration except if your goods are:

  • imported under Admission Temporaire/Temporary Admission Carnet (ATA) procedures
  • imported under authorisation by declaration

Check the guidance on ineligible goods and procedures to find out if you can use the simplified declaration procedure to declare your goods.

Find out about other declarations you can make when importing goods.

Before you submit

An entry summary declaration will normally have been lodged for your goods by the carrier while they were travelling to the UK or, in some cases, before the goods were loaded.

You or your representative must present your goods to customs immediately on their arrival into the UK.

When to submit

Before 1 January 2022

If you’re using roll on roll off ports or other listed locations, you’ll need to make a simplified frontier declaration before your goods arrive.

You’ll also need to arrive your simplified frontier declaration on the system manually by 23:59 on the day after the day on which the goods arrived.

For goods arriving at other locations:

  • your simplified frontier declaration must be made within 90 days of your goods being presented to customs
  • 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

From 1 January 2022

You’ll need to make a simplified frontier declaration before your goods board:

If the goods are arriving from Northern Ireland or Ireland, you will need to arrive your simplified frontier declaration on the system manually by 11:59pm on the day after the day on which the goods arrived.

You (or someone who deals with customs for you) may be able to delay sending HMRC the full information by up to 175 days after import for goods you bring into Great Britain (England, Scotland and Wales) from Northern Ireland (if declarations are required) or Ireland.

For goods arriving at other locations:

  • your simplified frontier declaration must be made within 90 days of your goods being presented to customs
  • 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

How to submit

You submit your simplified frontier declaration to Customs Handling of Import and Export Freight (CHIEF) system or the Customs Declaration Service.

The declaration will need the:

You also need to give information like:

  • departure point and destination
  • consignee and consignor
  • type, amount and packaging of your goods
  • transport methods and costs
  • currencies and valuation methods
  • certificates and licences

Find out the boxes you need to complete on your declaration in:

You’ll be sent a message through CHIEF or the Customs Declaration Service when customs have cleared your goods.

Controlled and restricted goods

You must enter restricted goods on your declaration as controlled. You will need to present your licence or certificate to release your goods.

You must also treat the following goods as controlled when using simplified declarations:

  • Agricultural Policy goods
  • excise goods
  • unmanufactured tobacco, not stemmed or stripped
  • unmanufactured tobacco, partly or wholly stemmed or stripped
  • tobacco refuse

From 1 January 2022

If your goods move through a port using GVMS, you’ll need to enter ‘RRS01’ in:

  • box 44 for CHIEF
  • Data Element 2/2 for the Customs Declaration Service

If you do not, GVMS will not be able to validate it on the submitted Goods Movement Reference (GMR).

After you submit

After you’ve submitted your simplified declaration, you’ll need to complete a supplementary declaration.