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HMRC Guidance: Delaying declarations for goods brought into Great Britain

Check if you can delay sending HMRC full information about your goods by up to 175 days and the actions you need to take before the deadline.

However, you cannot delay declarations and must follow the normal rules for making an import declaration if either:

  • your goods are brought in from countries outside of the EU
  • your goods are controlled
  • HMRC has told you to, because you have a poor compliance record

If your business is not established in the UK, you must get someone established in the UK to act indirectly on your behalf for customs.

Source gov.uk

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