The first supplementary delayed declarations on imports of non-controlled goods from the EU are due from 25 June 2021, HMRC has reminded businesses.
Businesses that made imports from 1 January this year were able to use delayed declarations instead of declaring their goods to HMRC at the time they had imported them. Supplementary declarations need to be made within 175 days, so imports made in January will become due from 25 June onwards.
HMRC said: 'You should check the date when you imported your goods and add on 175 calendar days from that date to get the deadline for when your supplementary declaration is due.
'If you're delaying your declarations and planning to make the supplementary declarations yourself, you will need a Duty Deferment Account (DDA). You need to apply to HMRC for a DDA. It allows you to make one payment each month for any imports, rather than paying every time you import goods, which can be helpful in managing your cashflow.
'Even if someone else is doing your declarations, such as a freight forwarder, customs agent or fast parcel operator, most will require you to have your own DDA. You should check this with them if they haven't already advised you to set one up.'
Applications for a DDA can be made here.