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<p>Ordinarily only traders or their agents who are authorised to use the simplified
customs declaration process (SCDP), which allows them to make the declaration in their
own records, can delay making a customs declaration to HMRC (and then only until the
fourth working day of the following month). However, until 31 December 2021 most importers
of non-controlled goods from the EU can choose to delay the submission of their customs
declarations to HMRC for up to 175 days after import as part of the staged approach
to customs controls (SCC).</p><p> </p><p>HMRC’s understanding to date is that overall
use of delayed declarations (whether under SCDP or as part of SCC) in 2021 so far
has been high.</p><p> </p><p>HMRC is receiving broadly the volume of declarations
expected, and where declarations are being delayed, they are typically being submitted
well within the 175-day window permitted by staged customs controls.</p><p> </p><p>HMRC
continues to monitor declarations closely, as well as supporting traders to prepare
for the ending of staged customs controls delayed declarations on 1 January.</p>
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