Using and submitting Supplementary Declarations

Submitting Supplementary Declarations for imports from outside the European Union

Guide

This page explains why a Supplementary Declaration (SD) for importing is needed, how it can be submitted and when HM Revenue & Customs (HMRC) requires it to be submitted.

Simplified Frontier Declarations

When you import goods from outside the European Union (EU), under the simplified import procedure you are required to submit an SD after you have made an initial Simplified Frontier Declaration (SFD). The SFD is used to declare goods at the frontier. SFDs are submitted electronically. However, for controlled drugs, excise goods and other controlled goods a hard copy of the SFD and supporting documentation is also required at the frontier.

Supplementary Declarations

An SD will be required within a specified period of time after you have made an SFD. The SD enables HMRC to work out how much you owe in duty and taxes. HMRC also use the information to gather statistics about the movement of goods. Find detailed information on SDs.

How to submit an SD

The SD must be submitted electronically through an HMRC portal. To submit your SD, you will need to be able to access the Customs Handling of Import and Export Freight (CHIEF) system. 

You must submit your SD electronically to the CHIEF system. You can submit your SDs singly or in batches. CHIEF will respond electronically to your SD submission by sending you an acceptance and a calculation of how much you owe. The acceptance message is called a Customs Response Message (CUSRES).

Read more about the UK's import and export processing system CHIEF.

Deadlines

Your SD must be sent and accepted by CHIEF before the end of the fourth working day of the month after your SFD was accepted, or the date of entry in the local clearance records.

Late submission

If you are unable to submit an SD within the correct time period, you must report the facts to the CFSP National Assurance Team (CNAT). All errors must be corrected. The updated SD must be resubmitted to CHIEF, and a CUSRES received by the importer before the end of the reporting period. All queries on the SD must be cleared before you can submit your Final Supplementary Declaration.

Adjustments to an SD can be made after a final acceptance by contacting the CNAT.