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New supplementary declaration deadline for GB firms sending goods into Northern Ireland

1 February, 2023
Posted by: William Barns-Graham
Trade News

This article was published before we became the Chartered Institute of Export & International Trade on 10 July 2024, and this is reflected in references to our old brand and name. For more information about us becoming Chartered, visit our dedicated webpage on the change here.

HMRC logo on Whitehall building

Businesses moving goods from Britain into Northern Ireland have been advised by HMRC that there is a new deadline for submitting supplementary declarations.

Under the Northern Ireland Protocol, businesses have been required to submit declarations for goods entering the region from Great Britain since the start of 2021. The government established the Trader Support Service in 2020 to support traders with this and other new customs obligations.

Supplementary declaration deadline

Many businesses have opted to submit simplified fronter declarations (SFDs) when sending their goods into Northern Ireland rather than full declarations.

These business have been legally required to submit a supplementary declaration by the fourth working day following the goods movement.

However, following a change to the EU’s Union Customs Code, which regulates goods entering the EU customs territory, traders now have until the 10th calendar day of the month following their goods movement to submit their supplementary declarations.

This change only applies for goods entering Northern Ireland from Britain and does not apply to British exports to the EU.

JCCC advice

HMRC’s Joint Customs Consultative Committee (JCCC) has told industry bodies – including the Institute of Export & International Trade (IOE&IT) – that there will be no requirement for businesses to change their declaration processes if they use the TSS Duty Deferment Account (DDA) or already submit supplementary declarations by the fourth working day of each month.

“However, if you do decide to file declarations on Customs Declaration Service (CDS) after the 4th working day, your customs and import VAT due from your DDA may not show on your supplementary deferment statements and payment may be taken in the following month,” the JCCC has written.

“You must ensure you have sufficient funds in your bank account for this payment to be made as you may be charged interest,” it adds.

DDA payments

In essence, for firms submitting supplementary declarations after the fourth working day of the month following their goods movement but before the 10th calendar day, who are using their own DDA (not TSS’s), payment will not be taken from their DDA until the 15th day of the following month.

For example, if a British firm submits a simplified frontier declaration (SFD) on 20 March 2023 and then submits a supplementary declaration on 7 April, the payment of any import VAT or duty will not be collected from their DDA until 15 May.

HMRC is exploring options to accelerate the process for enabling payments for supplementary declarations submitted up to the 10th calendar day of the month after the goods movement.

For more information about submitting supplementary declarations for goods entering Northern Ireland under Protocol arrangements, you can review this gov.uk guidance.