Making a full import declaration

1. [Home](/)

2. [Business and industry](/business-and-industry)

3. [Trade and investment](/business-and-industry/trade-and-investment)

4. [Customs declarations, duties and tariffs (import and export)](/business-and-industry/customs-declarations-duties-tariffs) Guidance # Making a full import declaration What you need to do when making a full declaration to bring or receive goods into the UK. - From: [HM Revenue & Customs](/government/organisations/hm-revenue-customs) - Published: 5 November 2019 - Last updated: 31 January 2024 — [See all updates](#full-publication-update-history) Get emails about this page ## Contents

1. [When to submit a declaration](#when-to-submit-a-declaration)

2. [What you’ll need](#what-youll-need)

3. [How to submit](#how-to-submit)

4. [After you submit](#after-you-submit) Print this page You should [check if you need to declare goods you bring into or take out of the UK](https://www.gov.uk/check-customs-declaration) 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](https://www.gov.uk/guidance/list-of-ports-using-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](https://www.gov.uk/guidance/check-which-locations-you-need-to-use-pre-lodged-declarations) 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](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/check-how-to-move-goods-through-ports-that-use-the-goods-vehicle-movement-service). ## What you’ll need The declaration will need to include: - the [customs procedure code](https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide) - the [commodity code](https://www.gov.uk/guidance/finding-commodity-codes-for-imports-or-exports) - 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](https://www.gov.uk/guidance/list-of-software-developers-providing-customs-declaration-support). Find out which Data Elements you need to complete on the declaration using the [Customs Declaration Service](https://www.gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds--2#imports:-guidance-on-completing-an-import-declaration-for-the-customs-declaration-service). When you are completing the declaration, you should also read either the: - [customs declaration completion requirements for Great Britain](https://www.gov.uk/government/publications/customs-declaration-completion-requirements-for-great-britain), if you’re importing into Great Britain - [customs declaration completion requirements for the Northern Ireland Protocol](https://www.gov.uk/government/publications/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](https://www.gov.uk/guidance/paying-vat-and-duties-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](https://www.gov.uk/guidance/how-to-use-your-duty-deferment-account). 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](https://www.gov.uk/guidance/national-clearance-hub-for-goods-entering-leaving-or-transiting-the-eu). ### Amend or cancel a declaration Find out what to do if you need to [amend or cancel a declaration](https://www.gov.uk/guidance/amend-or-cancel-a-customs-declaration-service-import-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](https://www.gov.uk/guidance/customs-debt-liability). If you have overpaid customs duty, you can apply for a refund. Find out about [refunds and waivers on customs debt by HMRC](https://www.gov.uk/guidance/refunds-and-waivers-on-customs-debt). ## Updates to this page Published 5 November 2019 Last updated 31 January 2024 — [Show all updates](#full-history) 1. 31 January 2024 Information about delaying declarations for goods brought into Great Britain from Northern Ireland has been removed. 2. 14 September 2023 Added information to show arrangements for movements from Ireland and in some cases Northern Ireland and Great Britain are changing from 31 January 2024. 3. 28 March 2023 A link to guidance on moving goods under the Common Transit Convention through a Goods Movement Vehicle Service location has been added. 4. 11 January 2023 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. 5. 7 October 2022 Information has been updated about when to submit a declaration if the goods are arriving from Northern Ireland or Ireland. 6. 1 October 2022 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. 7. 20 September 2022 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. 8. 22 August 2022 A link to guidance on how to amend or cancel a declaration has been added. 9. 23 December 2021 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. 10. 15 December 2021 From 1 January changes to locations where you need to make a full declaration before your goods board. 11. 6 May 2021 Information about when excise duties need to be paid has been added to the 'after you've submitted' section. 12. 31 December 2020 This page has been updated because the Brexit transition period has ended. 13. 22 December 2020 This page has been updated with information for 1 January 2021. 14. 5 November 2019 First published. ## Sign up for emails or print this page Get emails about this page Print this page Contents ## Related content ### Detailed guidance - [Amend or cancel a Customs Declaration Service import declaration](/guidance/amend-or-cancel-a-customs-declaration-service-import-declaration) - [Check which locations need a declaration to be submitted before goods depart for Great Britain](/guidance/check-which-locations-you-need-to-use-pre-lodged-declarations) ### Collection - [Customs Declaration Service](/government/collections/customs-declaration-service) ## Explore the topic - [Customs declarations, duties and tariffs (import and export)](/business-and-industry/customs-declarations-duties-tariffs) - [Importing](/business-and-industry/importing) ## Is this page useful? - [Maybe](/contact/govuk) - Yes this page is useful - No this page is not useful Thank you for your feedback Report a problem with this page ## Help us improve GOV.UK Do not include personal or financial information like your National Insurance number or credit card details. This field is for robots only. Please leave blank What were you doing? What went wrong? Send Cancel ## Help us improve GOV.UK To help us improve GOV.UK, we’d like to know more about your visit today. [Please fill in this survey (opens in a new tab and requires JavaScript)](https://www.smartsurvey.co.uk/s/gov-uk-banner/?c=no-js). Cancel ## Services and information - [Benefits](/browse/benefits) - [Births, death, marriages and care](/browse/births-deaths-marriages) - [Business and self-employed](/browse/business) - [Childcare and parenting](/browse/childcare-parenting) - [Citizenship and living in the UK](/browse/citizenship) - [Crime, justice and the law](/browse/justice) - [Disabled people](/browse/disabilities) - [Driving and transport](/browse/driving) - [Education and learning](/browse/education) - [Employing people](/browse/employing-people) - [Environment and countryside](/browse/environment-countryside) - [Housing and local services](/browse/housing-local-services) - [Money and tax](/browse/tax) - [Passports, travel and living abroad](/browse/abroad) - [Visas and immigration](/browse/visas-immigration) - [Working, jobs and pensions](/browse/working) ## Government activity - [Departments](/government/organisations) - [News](/search/news-and-communications) - [Guidance and regulation](/search/guidance-and-regulation) - [Research and statistics](/search/research-and-statistics) - [Policy papers and consultations](/search/policy-papers-and-consultations) - [Transparency](/search/transparency-and-freedom-of-information-releases) - [How government works](/government/how-government-works) - [Get involved](/government/get-involved) ----- ## Support links - [Help](/help) - [Privacy](/help/privacy-notice) - [Cookies](/help/cookies) - [Accessibility statement](/help/accessibility-statement) - [Contact](/contact) - [Terms and conditions](/help/terms-conditions) - [Rhestr o Wasanaethau Cymraeg](/cymraeg) - [Government Digital Service](/government/organisations/government-digital-service) All content is available under the [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/), except where otherwise stated [© Crown copyright](https://www.nationalarchives.gov.uk/information-management/re-using-public-sector-information/uk-government-licensing-framework/crown-copyright/)