Filling in paperwork

HMRC normally requires supplementary declarations to be submitted by the fifth working day of the month following a goods movement.

However, HMRC recognises that businesses making supplementary declarations for the first time need extra support. HMRC is therefore giving you longer to submit your declaration information to TSS, allowing new users to get used to the process and catch up with those declarations that are outstanding.

See the table below for HMRC’s extended supplementary declaration completion dates:

Movement dates 2021 Supplementary declaration final completion dates 2021
1-14 January  1 May
15-31 January  14 May 
1-28 February 1 June 
1-31 March 28 June
1-30 April* 28 June 

*you should plan to complete your supplementary declarations for April movements by 7 May where possible.

If you need additional support with your supplementary declarations you can:

  • talk to a TSS customs expert about tariff options and how to complete the supplementary declaration. Call the TSS helpline on 0800 060 8888 from 7:30am to 10:30pm seven days a week or raise a case on the TSS portal
  • read guidance on completing supplementary declarations (available here) explaining tariff options, the data you need to provide and the simplifications on offer.

To avoid paying unnecessary duty, you should also consider the tariff options outlined in this tariff guide before submitting your declaration.

Please note that you are not yet required to submit declarations for any goods that use non-standard customs procedure codes or that require unreleased bulk API upload functionality. TSS will contact you at a later date to complete these submissions.