Using full import declarations on the Trader Support Service

Find out what full import declarations (called standard declarations, previously known as Full Frontier Declarations – FFD) are and when you should use them on the Trader Support Service.

Contents

This guide covers full import declarations using the Trader Support Service.It does not cover the 2-step declaration process where you can submit an entry in the declarants record (EIDR), or a simplified declaration followed by a supplementary declaration. You can find information on using the Simplified Customs Declaration Process (SCDP) in the Trader Support Service.If you are eligible for the simplified processes for Internal Market Movements and can complete the Internal Market Movement Information (IMMI) instead, follow the completing the IMMI guidance.

What is a full import declaration?

A full import declaration in the Trader Support Service is when you provide all information about your goods in one submission to HMRC. It was previously known as a Full Frontier Declaration (FFD).

A full import declaration consists of a full dataset of information and will allow you to pay duties and VAT (if applicable) for your movement

If you choose to submit a full import declaration, you will not need to complete a supplementary declaration.

When can you submit a full import declaration?

You can submit a full import declaration before your goods move or after they have moved, depending on the circumstances of your movement.

In most circumstances, when moving goods by roll on roll off (RoRo), you can submit a full import declaration before your goods move. There are some exceptions when you must submit an ‘arrived’ full import declaration before your goods have moved. This is usually when moving goods from one customs special procedure to another.

Customs special procedures allow traders to move goods under duty suspension while they are stored, processed, or used for a particular purpose. You must hold an authorisation from HMRC to use customs special procedures. For further information, see using special procedures in the Trader Support Service.

For movements by air through an inventory-linked airport, you must submit a full import declaration after the goods have moved.

For maritime movements moving through an inventory-linked port, you can submit a full import declaration before or after the goods have moved.

Great Britain to Northern Ireland

You can submit a full import declaration for movements:

through a roll on roll off (RoRo) port
through an inventory-linked maritime port (Belfast, Warrenpoint and Londonderry only)
through an inventory-linked airport (Belfast International or Belfast City airport only)
by road
through fixed transport installations (pipelines or electric power lines which are used for the continuous transport of goods)

Rest of the world, other than EU, to Northern Ireland

You can submit a full import declaration for movements:

through an inventory-linked maritime port (Belfast, Warrenpoint and Londonderry only)
through an inventory-linked airport (Belfast International or Belfast City airport only)
through an airport (Belfast International or Belfast City airport only) – for example when carrying merchandise in baggage

Northern Ireland to Great Britain

You can submit a full import declaration for movements through roll on roll off (RoRo) ports

Northern Ireland to Great Britain via Ireland

You can submit a full import declaration for movements through roll on roll off (RoRo) ports

Why submit a full import declaration?

In some scenarios, you may choose to submit a full import declaration. In others, you must submit a full import declaration.

When you can choose to submit a full import declaration

You can choose to submit a full import declaration if you already have all the details about the movement of your goods.

You can do this as an alternative to the Simplified Customs Declaration Process (SCDP) process. With SCDP you provide some information about your goods before they leave, and the rest when they arrive.

With a full import declaration, you submit all the information at once. You do not have to do anything else once the goods arrive in Northern Ireland.

If you choose to submit a standard declaration, check if your goods are eligible for the Internal Market Movement Information. There’s less information to fill in than with a standard declaration and can save you time.

When you must submit a full import declaration

You must always submit a full import declaration if your goods are:

moving through an inventory-linked port
using certain customs reliefs or moving between 2 customs special procedures – for example from one customs warehouse to another

Inventory-linked ports

An inventory-linked port or airport is a location that uses an electronic system to release goods for movement.

The port or airport will create a record of the goods being moved and will assign it a unique number:

maritime movements - Unique Consignment Reference (UCR)
air movements - Inventory Consignment Reference (ICR)

This number can only be entered on a full import declaration on the Trader Support Service and will allow the port or airport to release your goods for movement.

You can find out how to move your goods using an inventory-linked port on the Trader Support Service.

Using a customs relief

If you need to claim relief of duty for goods that are being returned to Northern Ireland, known as Returned Goods Relief (RGR), you must use a full import declaration.

Use these codes on a full import declaration on the Trader Support Service for claiming RGR on returned goods that were previously:

permanently exported - use 6110
exported under outward processing - use 6121
exported under outward processing but are not covered under Procedure 21 - use 6122
temporarily exported - use 6123
exported following a special procedure - use 6131

You can find out more on requested procedure 61.

If you are supplying goods you are moving from Great Britain to Northern Ireland to another EU member state, known as Onward Supply Relief (OSR), you must use a full import declaration.

Use 4200 for goods to be released into free circulation for onward supply to another member state, unless the goods were previously:

exported under outward processing - use 4221
under inward processing - use 4251
under temporary admission - use 4253
under inward processing in another member state - use 4254
under customs warehousing - use 4271

You can find out more on requested procedure 42.

Moving goods into a customs special procedure or between them

You must submit a full import declaration if you use any of the following authorisations:

end-use
inward processing
customs warehousing
temporary admission

Before or after the goods move - what Procedure Codes you can use

Claim duty relief using an end use authorisation

Use 4400 on a full import declaration to claim duty relief using an end use authorisation for goods released to free circulation, unless the goods were previously:

returned after being previously exported under outward processing - use 4421
returned after being previously exported under outward processing but not covered by procedure code 4421 - use 4422

Inward processing

Use 5100 on a full import declaration for goods entered to inward processing, unless the goods were previously:

to replace previously exported equivalent goods with replacement goods - use 5111
returned after previously being exported to outward processing - use 5121

Temporary admission

Use 5300 on a full import declaration for goods entered to temporary admission.

Customs warehouse

Use 7100 on a full import declaration for goods entered to a customs warehouse, unless the goods were returned after previously being exported:

permanently - use 7110
to outward processing - use 7121
to outward processing but not covered by procedure code 7121 - use 7122
temporarily - use 7123

Find out more about:

Declaring goods as 'arrived' before they move - what Procedure Codes you can use

When you move goods between Customs Special Procedures, you must select ‘arrived’ when choosing your full import declaration type.

Claim duty relief using an end use authorisation

Use these codes to claim duty relief using an end use authorisation for goods released to free circulation after previously being entered to:

inward processing - use 4451
temporary admission - use 4453
inward processing in another member state - use 4454
customs warehousing - use 4471

Transferred from inward processing authorisation holder

Use these codes for goods transferred from one inward processing authorisation holder:

to another - use 5151
to another where the previous authorisation holder was in another member state - use 5154

Entered to inward processing

Use these codes for goods entered to inward processing that were previously entered into:

temporary admission - use 5153
customs warehousing - use 5171

Temporary admission

Use these codes for goods entered to temporary admission that were previously entered to:

inward processing - use 5351
customs warehousing - use 5371

Use these codes for goods transferred from:

one temporary admission authorisation holder to another - use 5353
an inward processing authorisation holder in a member state to a temporary admission authorisation holder - use 5354

Customs warehousing

Use these codes for goods entered to customs warehousing that were previously entered to:

inward processing - use 7151
temporary admission - use 7153
inward processing in another member state - use 7154

For goods transferred from once customs authorisation holder to another, use 7171.

How to complete the full import declaration

You can find the steps you will need to take when completing the full import declaration.