HMRC: Changes to Supplementary Declarations


Important information: Changes to Supplementary Declarations

In May 2024, HMRC will introduce changes to the Simplified Customs Declaration Process (SCDP) and Simplified Export Declaration Process (SEDP). These changes reflect views from businesses and the border industry gathered through a call for evidence held in February 2022 (members will recall that this was featured on February’s JCCC Main Group Meeting agenda, too).

The call for evidence indicated that businesses would value:

  • more time to complete declarations and more flexibility in respect of aggregation timeframes.

What is changing?

The following changes will take effect from May 2024, meaning that the first month under the changed procedure will relate to April 2024 movements.

Changes to SCDP and SEDP supplementary declaration dates

We will increase the amount of time businesses have, to submit:

  • Supplementary declarations for imports - from the 4th working day to the 10th calendar day of the month following import.
  • Supplementary declarations for exports - in instances where more than one consignment is being exported, from the 4th working day to the 10th calendar day of the month following export.
  • Final supplementary declarations - from the 4th working day to the 11th calendar day of the month after import.

Change to the Duty Deferment Account (DDA) payment date for Customs Declaration Service (CDS) users

  • We will move the DDA payment date back a day for CDS users, from the ‘15th calendar day’ to the ‘16th calendar day’ of the month, or the next working day where the 16th falls on a weekend/bank holiday.
  • CHIEF users with a DDA will be unaffected by these changes, as the DDA payment date will remain on the ‘15th calendar day’ of the month or the next working day where the 15th falls on a weekend/bank holiday.
  • If you use both CHIEF and CDS, you may have DDA payments coming out on both the 15th and 16th of the following month after import (or next working day if either of them falls on a weekend/bank holiday).

HMRC will change the DDA payment date automatically and you do not need to do anything, except make sure there are sufficient funds in your DDA for the relevant payment date(s).

For example: For April 2024 movements the Supplementary Declaration submission deadline will be 10 May 2024, and the DDA payment date will be 16 May 2024.

Changes to aggregation for supplementary declarations

  • An option to aggregate supplementary declarations across a calendar month will be introduced, (additional to the existing daily and 10-day aggregation options). If authorised, monthly aggregation will allow customers to submit multiple similar movements across a calendar month, on a single Supplementary Declaration, to reduce the total number of supplementary declarations required.

Please note: Where applicable, businesses must be able to provide a robust audit trail, to maintain the integrity of the Customs Warehouse (CW) and the Entry in Declarants Records (EIDR) processes. Any application to aggregate on a 10-day, or monthly basis, is likely to be refused if it conflicts with the requirement for timely/accurate updating of the CW stock record, and/or EIDR. E.g., businesses who operate CW using Duty Management Systems (DMS) and aggregate daily, may not be suitable for alternative periods of aggregation.

Declaration file sizes should be no greater than 10Mb.

Next steps

GOV.UK guidance will be updated in mid-April 2024, including details of how monthly aggregation can be applied for.

If you have any queries about this change, you can contact Customs and Trade International Helpline on 0300 322 9434, or if you’re a Large Business please contact your Customer Contact Manager or CIT Tax Specialist.

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