CCS-UK Staged Customs Control Procedures

From 1st January 2021, traders moving controlled goods (detailed in Annex C of the Border Operating model) must submit a full frontier customs declaration (or may use simplified frontier customs declaration procedures if they are authorised to do so) – this includes those moving excise goods.

However, from 1st January to 30th June 2021, traders moving non-controlled goods will have two options for submitting customs declarations for importing:

  1. Use delayed declarations – a record of the imported goods must be made in the trader’s own records by the time the goods are presented to Customs, but the supplementary declaration to HMRC can be delayed for up to 175 days from the point of import.
  2. Use existing customs processes to complete a full customs declaration at point of entry to GB (or use simplified customs declaration procedures if authorised to do so).

/media/96293/ccs-uk-staged-customs-control-procedures-10.pdf See Attached Document


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