Making a simplified frontier declaration

Guide

Last updated 23 December 2020

You must be authorised to use simplified procedures.

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

  • excise goods other than alcohol and tobacco
  • controlled goods except for drugs
  • fuel
  • being used at the border
  • imported under ATA procedures
  • imported under special customs procedures
  • imported under authorisation by declaration

Check the customs procedure code to find out which goods you cannot use simplified declarations.

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 and EU 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 and EU.

How to submit

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

When a port or airport is not electronically linked to CHIEF, you need to send HMRC a hard copy of the declaration.

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.

You will be sent a message through CHIEF 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:

  • Common Agricultural Policy (CAP) goods
  • excise goods
  • unmanufactured tobacco, not stemmed or stripped
  • unmanufactured tobacco, partly or wholly stemmed or stripped
  • tobacco refuse

Find out which customs procedure codes you must use on your customs declaration.

After you submit

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

From 1 January 2021

If your goods are leaving from RoRo ports or other listed locations, you’ll need to make a simplified declaration before your goods arrive.

You’ll also need to arrive your simplified declaration manually in CHIEF by 11:59pm on the day after the day on which the goods arrived.