Guidance: Making a delayed supplementary import declaration using CHIEF

You must submit your supplementary declaration no later than 175 days after you’ve imported the goods into Great Britain.

Making a supplementary import declaration can be complicated. Find out how to get someone to deal with customs for you.^

If your business is not established in the UK, you must get someone established in the UK to:

When you can make a delayed supplementary declaration

You can only make a delayed supplementary import declaration using CHIEF if your goods are not controlled and HMRC has not told you that you cannot make an import declaration in your records without authorisation, and either:

• you bring goods from free circulation in Ireland (including goods that started their movement in Northern Ireland) into free circulation in Great Britain
• you bring goods that need to be declared from Northern Ireland (including goods that started their movement in Ireland) into free circulation in Great Britain

If you brought goods into Great Britain from the EU in 2021

If you brought goods into Great Britain from the EU between 1 January 2021 and 31 December 2021, you must contact HMRC if both:

• you chose to delay making a declaration for those goods
• you have not yet made a supplementary declaration for those goods

You must tell HMRC about late declarations as soon as possible. If you voluntarily tell HMRC about declarations not submitted on time, we can help you get it right in future.

How to complete the declaration

Box 1(1) – Declaration type

Enter ‘IM’.

Box 1(2) – Additional declaration type

You (or someone dealing with customs for you) must be authorised for simplified declarations for imports before you can submit a delayed supplementary declaration.

If you hold an authorisation for simplified declarations for imports, enter code ‘Z’. If you have been authorised, you’ll have received a letter from HMRC confirming this.

If you are not authorised, you (or someone dealing with customs for you) must get this authorisation from HMRC before submitting your delayed supplementary declaration.

Box 2(1) – Consignor’s EORI number

Enter the consignor’s EORI number. The consignor is the last person selling goods before import.

You should find this information in your commercial records, for example:

• purchase orders
• invoices

Box 2(2) – Consignor’s details

Enter the name and address of the consignor. The consignor is the last person selling goods before import.

You should find this information in your commercial records, for example:

• purchase orders
• invoices

Box 6 – Total packages

Enter the total number of packages making up the consignment covered by this declaration. A consignment is a batch of goods destined for or delivered to someone. Enter code ‘1’ when goods are imported in bulk, for example:

• grain
• oil
• sand

You should find this information in your commercial records, for example:

• purchase orders
• invoices

Box 7 – Declarant’s personal reference number

You may choose to use a commercial reference number for your own purposes in this field.

Box 8(1) – Consignee EORI number

Enter your EORI number. This is needed even when a customs agent submits on your behalf.

You should find this information in your commercial records, for example:

• purchase orders
• invoices

Box 14(1) – Agent representation type

Enter code ‘1’ if you’re submitting your own declaration.

If an agent is representing you, enter:

• code ‘2’ if they’re acting as a direct representative
• code ‘3’ if they’re acting an indirect representative

Box 14(2) – Declarant’s EORI number

Enter the declarant’s EORI number.

If the agent is:

• submitting the declaration on behalf of you, they will need to enter your EORI number
• representing indirectly then they would also enter their EORI number

You should find this information in your commercial records, for example:

• purchase orders
• invoices

Box 15a – Country of dispatch code

Enter the country within the EU the goods were originally exported or dispatched from using the relevant country code.

Box 22(1) – Currency on invoice

You should enter the relevant currency code for the currency that is used on the invoice for the goods you are declaring (for example euros). A conversion will take place if the currency is not sterling to calculate any import VAT or Customs Duty due on the date of import.

Box 21(1) – Identity of transport and nationality

You do not need to enter the identity for the means of transport. But you must enter the nationality where the means of transport is registered (for example, the country where a vehicle is registered).

Box 22(2) – Invoice amount

Enter the total aggregate value of the goods declared. This must correspond to the sum total of all items you declare in box 42.

Box 25 – Mode of transport used to import goods

Enter the code for the mode of transport used to import goods being declared. For changes from 1 January 2021, read Customs Declaration Completion Requirements for Great Britain.

Box 26 – Inland mode of transport

You must complete this box if your import was concluded inland and away from the border prior to your goods moving into free circulation.

For example, your haulier was informed that they had to make your goods available for inspection at an inland customs facility. From the list at box 25 enter the relevant code for the inland mode of transport which was used.

Box 30 – Location of the goods

Enter where the goods were unloaded when they were released from the border. This field has 3 parts:

1. The country code – in all cases this is ‘GB’.
2. You need to enter the relevant location code where the goods were made available for examination (a list of inland clearance depots is also available).
3. You do not need to complete this part unless the goods were at a location where a computerised inventory system was used – if this is the case, enter the appropriate transit shed code.

Box 31(1) – Description of goods

Enter a plain language description of the goods that is enough to allow for easy identification of what the goods are. You cannot use general trade terms (for example ‘parts’) or the description of the goods as they appear in the trade tariff tool.

For example, ‘magnesium potassium sulphate’. Do not use generic terms such as ‘minerals or chemical goods’.

Box 31(2) – Packaging identification

This box allows for the identification of your packaging. Enter:

• your packaging markers
• the volumes
• the type

If the package contains one common ID number for all of the packaging, then you only need to enter this.

For unpackaged goods enter the number of pieces.

Box 31(3) – Container number

This box allows for the identification of the container for your goods. If your goods were:

• in a container at the point of entering the UK or EU, enter the container number
• not imported in a container then leave this field blank

Box 33(1) – Commodity code

The commodity code is:

• a sequence of numbers (a code) which identifies what your goods are
• the amount of duty owed on your goods
• how your goods must be handled for customs purposes

In this box you must enter the first 8 digits of the code for the goods you described in box 31(1).

Read about how to find the right commodity code to classify your goods.

Box 33(2) – TARIC code

The TARIC code is the 9th and 10th digit of the commodity code. This will inform customs if any duty is owed.

Read about how to find the right commodity code to classify your goods.

Box 33(3) – Additional code

Enter the 11th to 14th digits of the commodity code. You will need to look up the applicable additional code. There are two ways of identifying codes. Where no additional code applies this box may be left blank.

Meursing codes

These are additional codes that specify if additional restrictions or measures apply to the goods, such as milk products (meursing codes) or prohibitions or restrictions on import.

Meursing codes are needed for the import or export of goods containing certain types of milk and sugars covered Regulation (EC) No. 118/2010.

You can look up meursing codes using the online tool.

Other additional codes

Other additional codes are needed where a prohibition or restriction, Anti-dumping measure or specific Tariff Preference measure applies to the goods. Tariff Preference does not always need an additional code to be declared in box 33(3).

These additional codes are shown as Tariff measures in the UK Trade Tariff.

They can also be found using the UK Global Online Tariff.

Box 34a – Country of origin code

Enter the code for the country the goods originated from.

For goods not wholly produced in one country, the country of origin to be declared is the country where the final substantial processing or amendments took place, which resulted in the manufacture of a new product or representing an important stage in its manufacture.

For example, materials imported into an EU country in order to assemble and create a product.

Box 35 – Gross mass

Gross mass is the total weight of the goods you have declared in box 31, including packaging. Gross mass excludes the weight of containers and any other transport equipment.

Enter gross mass in kilograms up to 3 decimal places.

Box 36 – Preference

Completion of this box is mandatory. If you are not claiming preference, use a code beginning with ‘1’.

You may be entitled to pay a reduced about of duty if your goods if they’re covered by the free trade agreement with the EU

If your goods are covered by the UK-EU free trade deal and you’re claiming the ‘tariff preference’, enter a code beginning with ‘3’ to show the preferential origin status of your goods.

Read box 36 of UK Trade Tariff: imports and community transport inwards for more information.

Box 37 – Customs Procedure Code (CPC)

You can only use delayed declarations to release goods into free circulation. The CPC identifies the customs regime which goods are being entered into and if they were previously in a different procedure. This is a 7-digit code. The code you use must be for release to free circulation.

Read customs procedure codes (box 37) for more information.

Box 38 – Item net mass

Enter the net mass of the goods described in field 31(1) in kilograms, up to 3 decimal places. The net mass is the weight of the goods without any packaging.

Box 39 – Quota

Only complete this box is you’re claiming a quota. If you’ve claimed a reduced or nil rate of duty against the Tariff, enter the relevant serial number for the goods listed in the trade tariff tool.

Box 40 – Reference to previous declaration or document

Enter any references to previous declarations made, such as your entry in declarant’s records. You must include the following details.

For goods not being released from a customs warehouse, enter the class code ‘Y’, followed by either:

• code ‘ZZZ’ and the date the goods were entered into the procedure in your entry in declarant’s records in the following format: ‘(yyyymmdd)’ – and the EPU and entry number of the C21
• ‘820’ or ‘821’ as appropriate and the Movement Reference Number (for UK or EU Common Transit)

For an entry in declarant’s records removal from a customs warehouse, enter the class code ‘Z’ and the date the goods were entered into your entry in declarant’s records to remove them from the customs warehouse.

If other entries are needed, a previous declaration or document is identified by:

• class
• type
• reference

Find the correct prefixes and codes you need to use for different document types.

Box 41 – Supplementary units

The Customs Duty section on the commodity code will tell you if you need to complete this box or not.

If you do, enter which unit applies to the goods. For example, either:

• litres
• number of individual pieces

You can find commodity codes for imports into Great Britain.

Box 42 – Item price

This box is for item level data. Declare the value of the specific goods item, not the total amount (which you should declare in box 22). For example:

• t-shirts (£100)
• shoes (£100)

Box 43 – Valuation method

There are 6 valuation methods.

Enter the code of the valuation method you used for your goods. For example, if you’ve used the sale price valuation method, you would enter ‘1’.

Box 44(1) – Declaration Unique Consignment Reference

The declaration of a Declaration Unique Consignment Reference is mandatory for delayed declarations. The same Declaration Unique Consignment Reference must be supplied on the C21 entry in declarant’s records and the supplementary declaration.

This field links any previous declarations made to your declaration. For example, your entry in declarant’s records made on or before import to your supplementary declaration.

Box 44(2) – Additional information statements and document codes

Additional information statements are used to provide extra information about the goods or customs procedures being used. Use the CPC notes to identify if any specific additional information statements, if any are needed for the procedure. You can also check the full appendix list for all additional information codes.

This box is also used to indicate all supporting documentation which is needed to accompany the declaration. A document code is used to provide:

• authorisation decision numbers
• licence reference numbers and quantities where required
• preference certificates and quantities where required
• veterinary or health certificates and quantities where required
• invoices
• other commercial documents, such as packing lists

Find a list of document, certificate and authorisation codes to enter in the box.

Box 45 – Adjustment

This box shows if any additions or deductions need to be made to the value declared in the total invoice amount to arrive at the customs value for duty calculation purposes.

This box must be completed in 2 parts. The first is a single digit code that specifies the commercial terms that apply to the goods. In most cases this is the terms indicated on your invoice charged on your invoice. Check box 45 for the table of invoice term codes.

The second part is a percentage that specifies how much addition or deduction to the value declared in the total invoice amount needs to be made, to arrive at the customs value for duty calculations. You will have been notified by HMRC of any percentage adjustment. If there is no percentage adjustment, enter ‘0’.

Any adjustments must be shown in box 45.

Box 46 – Statistical value

Leave this box blank.

Box 47a – Tax type

If there is revenue to pay or secure, then you must enter the code for each type of tax which applies.

Box 47b – Tax base

This box is used to declare the basis on which the tax is being calculated.

In a manual calculation, it is the value of the goods. In other instances, it’s the measurement unit which identifies the calculation.

Box 47c – Tax rate identifiers and override code

Specify the relevant tax rate which applies to your goods and any overrides which may be applicable.

These are split into 2 sub fields:

• duty and suspension codes (if applicable)
• tax override codes (if applicable)

If none of these are applicable to your goods, leave this box blank.

Box 47d – Amount

This box is used to specify the amount of tax payable. Leave blank if a manual calculation is not being made.

Read box 47d of UK Trade Tariff: imports and community transport inwards for more information.

Box 47e – Method of payment

This box is for you to declare how the tax liabilities will be settled.

Under delayed declarations you must settle any Customs Duty and import VAT (if you are not VAT registered) using your Duty Deferment Account. Enter code ‘E’ (using deferment account).

If you are a VAT registered trader, you should have accounted for import VAT on your VAT Return using postponed VAT accounting. Enter code ‘G’ under the VAT tax type if this is the case.

Box 48 – Deferred payment

Under delayed declarations, you must settle any Customs Duty and import VAT (if you are not VAT registered) using your (or your customs agent’s) Duty Deferment Account number.

Enter the relevant deferment approval number in this box.

Enter ‘A’ if the account belongs to the trader.

If you are authorised for simplified customs procedures, as part of your authorisation, you will have a Duty Deferment Account.

Box 49 – Warehouse

If your goods were in a customs warehouse before to moving into free circulation, enter the details of the warehouse in which your goods were stored. Enter the identity of the warehouse in 3 parts:

1. Type
2. Reference
3. Country code

Do not enter any separator or space between the 3 parts.

Find the codes needed for each part.

If your goods were not in a customs warehouse, leave it blank.

Box 54 – Place, date and signature

Leave this blank. Your system ID will replace the requirement for a signature.

Box 61 – Airport of loading

You should only complete this box where your goods are arriving by air to a UK airport and where you’re claiming for a deduction of air transport costs for duty calculation purposes. Air transport costs which cover the distance flown inside the EU are excluded from Customs Duty. However, these costs will count towards the amount of VAT due.

Box 62 – Air transport costs

You should only complete this box is you’ve completed box 61. Use this box to enter charges you have incurred relating to air freight only. Do not include charges relating to either:

• handling
• agency fees

You must make sure you record charges as shown on your invoice.

Box 63 – Air waybill or freight charges

If you’ve included freight charges in boxes 22 and 42, you do not need to complete this box. If you have not included charges in boxes 22 and 42, you must declare your freight charges in this box. This must be consistent with the code declared in box 45.

Box 64 – Freight apportionment indicator

If you want to apportion charges according to the value of the goods, leave this box blank.

If you want to apportion according to the weight of the goods, enter ‘1’ in this box. But you must enter the gross weight of each item in box 35.

Box 65 – Discount

This box is for you to declare any discounts which have been given in your contract of sale, which can be deducted from the cost of your goods declared in box 22. For example, a 10% reduction in sales price where you settle the invoice within a shorter time period. A deduction can only be made if it applied at the point the goods were released into free circulation. Any discounts which apply after this date cannot be deducted.

Find out if you can leave out any items from the customs value.

Box 65a – Discount amount

If you’re declaring an amount, first enter the code from the country and currency codes for the currency which the amount is being declared. Then enter the amount of the discount to no more than 2 decimal places.

Box 65b – Discount percentage

If the discount is expressed as a percentage, enter this figure in this box. For example, enter 2.5 if the rate is 2.5%.

Box 66 – Insurance

You must complete this box if you have incurred insurance costs in respect of your goods and these costs have not been included in any other box. For example, where you take out insurance to protect the transportation of your goods.

Box 67 – Other charges or deductions

Use this box to declare any additions or deductions to the amount entered into box 22 for duty calculation purposes. For example, Delivered Duty Paid where the Duty has been included in the invoice

Box 68 – Adjustment for VAT value

Only complete this box when you have to pay any additional costs which were not included in box 22, which are required for import VAT calculation purposes. For example:

• freight charges covering transport within the United Kingdom
• insurance costs

Find out more about the valuation of imported goods for customs purposes, VAT and trade statistics.

After you submit

1. You will get a customs response message in your software to tell you how much import VAT and Customs Duty you owe.

2. We’ll take payment from your deferment account on day 15 of the month you submit your supplementary declaration.