Making a simplified frontier declaration

Last updated 1 February 2024

You must be authorised to use simplified procedures.

You can import your goods on a simplified frontier declaration unless your goods are imported under:

• Admission Temporaire or Temporary Admission (ATA) procedures
• authorisation by declaration

Check the guidance on ineligible goods and procedures to find out if you can use the simplified declaration procedure to declare your goods.

Find out about other declarations you can make when importing goods.

Before you submit

An entry summary declaration will normally have been lodged for your goods by the carrier while they were travelling to the UK or, in some cases, before the goods were loaded.

You or your representative must present your goods to customs immediately when they arrive in the UK.

When to submit

You’ll need to make a simplified frontier declaration before the goods board:

• a vessel or train departing for locations that uses 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

When to submit a declaration at other locations

If a temporary storage declaration has been made for the goods, the simplified frontier 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 simplified frontier 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.

What you’ll need

The declaration will need to include the:

• customs procedure code
• commodity code if your goods are controlled

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.

Find out which boxes you need to complete on your declaration when using Customs Declaration Service software.

When you are completing the declaration, you should read either the:

• customs declaration completion requirements for Great Britain, if you’re importing into Great Britain
• customs declaration completion requirements for The Northern Ireland Protocol, if you’re importing into Northern Ireland

You’ll be sent a message through CHIEF or the Customs Declaration Service when customs have cleared your goods.

Controlled and restricted goods

You must enter restricted goods on your declaration as controlled. You will need to present your licence or certificate to release your goods.

You must also treat the following goods as controlled when using simplified declarations:

• Agricultural Policy goods
• excise goods
• unmanufactured tobacco, not stemmed or stripped
• unmanufactured tobacco, partly or wholly stemmed or stripped
• tobacco refuse

After you submit

After you’ve submitted your simplified declaration, you’ll need to complete a supplementary declaration.

Amend or cancel a declaration

Find out how to amend or cancel simplified import declarations or amend or cancel a full import declaration.