Advice for submitting supplementary declarations when importing

As of 1 January 2021, importers have had the opportunity to delay customs declarations by 175 days. HMRC recently issued a guide to help importers manage the paperwork involved in meeting delayed declaration requirements. Importers that have chosen to delay their customs decorations can read the advice here. 

175 days means 175 days

There are no specified dates on which supplementary declarations must be submitted. Your deadline is wholly determined by when you import into the UK.

That is, if you delay your declaration, you must in all cases submit your supplementary declaration within 175 days from the date at which you imported goods.

Don’t forget your duty deferment account

In order to make the supplementary customs declaration, you require a duty deferment account (DDA).

(Note that if a third party, such as a freight forwarder, is managing your customs, you may still require a DDA. Be sure to get full clarity from your freight forwarder or customs agent). 

As the DDA enables you to consolidate your monthly import payments, the mechanism can also help importers’ cash flow.

Postponed VAT accounting

UK VAT registered businesses that delay their decorations must use postponed VAT accounting. PVA also provides a cash flow advantage, as you are able to account for your import VAT on your VAT return, rather than at the point of entry. 

HMRC advises that if you are using a customs agent or freight forwarder, you should advise them that you are using PVA.

UK authorities have advised importers to use an intermediary to ensure compliance is met and to avoid penalties.  

Expert VAT and customs assistance

Get in touch with VAT IT for expert advice on DDA, PVA and all the other acronyms involved in global trade. 

Our VAT specialist will provide full clarity and assistance on all customs and VAT compliance and reclaim procedures. If you import from the EU, we will provide the support you need to trade as cost-effectively and efficiently as possible. We can also act as your specialist VAT intermediary, if required.