Supplementary declarations using the Trader Support Service

Find information on supplementary declarations for goods movements to Northern Ireland.

Contents

You need to tell customs about goods you move from Great Britain to Northern Ireland. This can be done using the Simplified Customs Declaration Process (SCDP). This is a customs authorisation that lets you provide information about the movement of your goods in 2 parts:

an entry in the declarant's records (EIDR) or a simplified declaration before the goods move
a supplementary declaration after the goods move

You can find out more about using SCDP in the Trader Support Service.

The Trader Support Service has an SCDP authorisation which you can use, so you do not have to apply for one. You can use this authorisation to move goods to free circulation in Northern Ireland. If you want to move goods into a customs special procedure, you will need to use your own authorisation. Apply for your own SCDP authorisation.

When can you use supplementary declarations on the Trader Support Service?

If you are moving:

UK domestic goods from Great Britain to Northern Ireland for where UK duties are paid by roll on roll off (RoRo)
goods from Great Britain to Northern Ireland through Ireland by RoRo (known as a transit movement)

You can make a supplementary declaration using:

the Trader Support Service's SCDP authorisation
your own SCDP EIDR authorisation
your own SCDP SDP authorisation

If you are moving non-UK domestic goods from Great Britain to Northern Ireland by RoRo where UK duties are unpaid, you can only make a supplementary declaration using your own SCDP SDP authorisation. This is usually for goods moving from certain special procedures.

What to do if you have your own SCDP authorisation

There are 2 types of SCDP authorisations you can hold:

SCDP EIDR – this is where you record details of the movement in your own records then complete a supplementary declaration
SCDP SDP – this is where you submit a simplified declaration and then complete a supplementary declaration

You can find out more about SCDP.

To use your own authorisation on the Trader Support Service, you will need to add your authorisation details to your company profile.

Special procedures that can be used with your own SCDP SDP authorisation

The following customs special procedures are supported on the service when using your own SCDP SDP authorisation:

End-use (also known as Authorised use in Great Britain)
Inward processing
Customs warehousing

If you hold a temporary admission authorisation, you should submit a standard declaration instead.

Find out more about customs special procedures.

How do you know if you have to complete a supplementary declaration?

On the Trader Support Service, the EIDR or simplified declaration is often submitted with the entry summary declaration (ENS) as part of a combined journey. This means that different parties within a supply chain may complete these declarations.

If, as a trader, someone else is completing these declarations on your behalf (for example, a haulier or a customs agent), make sure you tell them who the importer of record is if it’s not you.

Checking the incoterms on the proforma or commercial invoice can help indicate who is responsible for customs formalities. If you are still unsure, speak to other parties involved in the movement of your goods.

The supplementary declaration will be created by the service for the party whose Economic Operators Registration and Identification number (EORI number) was entered as the importer of record.

The service will:

email you when a supplementary declaration has been created on your account
display all your supplementary declarations on the View your declarations page under Declarations

Even though your goods may have arrived in Northern Ireland, you must take action when a supplementary declaration is generated on your account

If a supplementary declaration is missing or does not belong to you

You will need to raise a support case if you find:

a declaration on your account where you believe you are not the importer of record
a declaration you were expecting to complete but is not showing in your account

When you need to request a cancellation of a supplementary declaration

You should only request cancellation of a supplementary declaration if:

the goods did not move as planned
the goods were declared on a different Movement Reference Number (MRN)
another reason applies

Do not request a cancellation just because you do not recognise a declaration or believe it belongs to another trader. In these situations, you should raise a support case instead.

How to request a cancellation

To request a cancellation:

open the supplementary declaration
select Cancel
enter the reason for the cancellation request
submit your cancellation request

A Trader Support Service agent will review your request and contact you if they need further information to process the cancellation.

While your request is being reviewed, the supplementary declaration status will show as Pending Cancellation.

If your cancellation request is approved, the supplementary declaration status will change to Cancelled. When a supplementary declaration is cancelled, the linked simplified frontier declaration, or EIDR, is also cancelled.

If your cancellation request is rejected, the supplementary declaration status will return to Draft.

You must still complete and submit the supplementary declaration by the 10th calendar day of the month following the movement. Requesting a cancellation does not change or extend the submission deadline.

When you can convert a supplementary declaration to the Internal Market Movement Information (IMMI) instead

You may be able to complete a reduced dataset known as the IMMI instead of a supplementary declaration.

You can only do this if:

you have a valid UK Internal Market Scheme (UKIMS) authorisation on your account
your goods are eligible for the simplified processes for Internal Market Movements

Find out more about completing the IMMI on the Trader Support Service.

What information do you need to complete your supplementary declaration?

Your declaration will be in ‘draft’ state and will be populated with information taken from the EIDR or simplified declaration completed before your goods moved. You will then need to complete the remaining information required for the supplementary declaration.

You can find out all the information required to complete a supplementary declaration.

Note: the service will not display the actual data elements. Instead, it asks guided questions to help you enter the required information for each element.

When do you need to submit your supplementary declaration?

You must submit your supplementary declaration by the 10th calendar day of the month following the movement. For example, if your goods arrived on 25 June, you must submit your supplementary declaration by 10 July (inclusive).

It's important to check your supplementary declarations are in a ‘closed’ state before the 10th calendar day of the month following the movement. This will allow you time to fix any declarations with errors on them or arrange payment for any customs duty owed.

To view all your supplementary declarations, go to Declarations and select View all declarations.

Customs duties and VAT on supplementary declarations

You must ensure information submitted in your supplementary declaration is accurate, so you pay the right amount of customs duty or VAT if applicable to your movement.

If the information contained within your declaration is incorrect and has resulted in:

an underpayment of duty - make a voluntary clearance amendment using form C2001CDS
an overpayment of duty - make a claim for repayment using form C285CDS

If you are not VAT registered then you should also use the above forms to adjust any import VAT.

If you are VAT registered then the appropriate adjustments should be made to your next VAT return unless you are required to notify HMRC of the error. You can check how to correct VAT error and make adjustments or claims.

You may be able to use the Duty Reimbursement Scheme if you paid duties on goods that were initially ‘at risk’ of moving to the EU but remained in the UK.