Completing a standard declaration

Find out what information you’ll need to submit a standard declaration using the Trader Support Service.

Contents

Use this guide to find out what you need to do to complete a standard declaration, formerly known as a full frontier declaration.
For simplified declarations, see completing the simplified customs declaration process (SCDP).
For entry summary declarations, see checklist for completing an entry summary declaration.

To complete a standard declaration using the Trader Support Service, you’ll:

  • gather the full details about the goods and the movement
  • pay any duties or taxes

Depending on the type of movement, you'll need to submit the declaration:

  • before – for roll-on roll-off (RoRo)
  • after - by air through an inventory linked port
  • before or after - by maritime through an inventory linked port

You must make sure the information you provide is accurate and complete.

Submitting incorrect information could lead to delays, extra checks, or penalties.

Information you’ll need

You’ll need to find out:

  • transport and journey information
  • purpose and circumstances
  • parties involved 
  • goods information

You can find this information from:

  • commercial invoices – includes the names of the seller and buyer, the value, and a description of the goods
  • packing lists – shows the number of packages, as well as their weight and size
  • transport documents – Bill of Lading (sea), Air Waybill (air), CMR note (road)
  • accompanying documents – certificates, licences and document references required to meet import control requirements
  • communications – with others involved in the movement 

For full details on what information you’ll need, see Appendix 21A: Declaration Category Data Sets H1 (opens in a new tab).

Travelling through an inventory-linked location

If your goods are travelling by air or maritime, check if they are entering an inventory-linked location. If you’re not sure, check with your carrier.

Inventory-linked locations use an inventory system to track the arrival and release of cargo.

Once you’ve submitted an inventory claim, you’ll to get a Unique Consignment Number (UCN) or Inventory Consignment Reference (ICR) for your declaration. An ICR is usually used for goods arriving by air freight at an airport. A UCN is usually used at maritime ports and other inventory-linked locations.

You can use the Trader Support Service to submit an inventory claim. Find out more about goods arriving to inventory-linked ports on the Trader Support Service.

Procedures and reliefs

Before completing a declaration, you’ll need to know the purpose and circumstances of the movement. This will help you decide what procedure code (opens in a new tab) and additional procedure code(s) (opens in a new tab) you’ll need to include on the declaration.

If you’re completing the declaration on behalf of the importer, contact them to get these details.

Check if any special procedures apply, such as:

If any specials procedures apply, you will need to hold authorisation for the procedure you are using.

Check if any reliefs apply, such as:

If any reliefs apply, you will need to provide documents as evidence. The evidence you need may be different depending on the relief you are using.  

For movements into Northern Ireland where duty applies, check if the importer is eligible and registered to use the customs duty waiver.

Find your Incoterm 

Incoterms set standard trade terms between buyers and sellers.

If the goods being moved are part of a sale, check the Incoterms when completing a declaration.

The Incoterm will show who should be responsible for the import declaration and paying any import duties where required. Incoterms are usually found on the commercial invoice accompanying the movement.

For definitions of different incoterms, see how to use incoterms.

If you’re completing a declaration on behalf of a trader, make sure you have their permission.

Find your commodity codes, measures and restrictions

You can check the Northern Ireland Online Tariff (opens in a new tab) to find this information about the goods.

Find out how to find information you need for your customs declarations using the Northern Ireland Online Tariff.

Get ready to pay

When you complete a declaration, any applicable duties or taxes must be paid upfront.

The Trader Support Service will calculate what you owe. You can pay by:

  • card
  • electronic credit transfer
  • Customs Declaration Service (CDS) cash account
  • duty deferment account 

If you use a CDS cash account or duty deferment account, you must give the Trader Support Service permission to access it by setting up an authority on the Customs Declaration Service (opens in a new tab).

If you’re completing a declaration for an importer, check how they want to pay. If they use a CDS cash account or duty deferment account, they must give you permission to use it.

Before you submit: who does what

You’ll need to gather information about the goods and the movement.

You may need to get this information from other parties involved in the supply chain.

Trader (seller, exporter, buyer, importer)

Make sure you and your customer are registered with the Trader Support Service. You’ll only need to do this once.

Check:

  • if you need to submit the declaration before or after the movement
  • who will be responsible for submitting the form

If you’re declaring goods on behalf of an importer, make sure you have their permission.

Gather the details you’ll need to complete the declaration.

Provide any supporting documents, such as certificates, licences or other accompanying documents.

Get ready to pay any applicable duties or taxes. 

For movements arriving to an inventory linked port in Northern Ireland via maritime or air, claim your Unique Consignment Number (UCN) or Inventory Consignment Reference (ICR) to include in the declaration.

Transporter (carrier, haulier)

For pre-lodged movements from Great Britain to Northern Ireland via RoRo, register for the Goods Vehicle Movement Service (opens in a new tab).

Intermediary (agent, freight forwarder)

Make sure you and your customer are registered with the Trader Support Service. You’ll only need to do this once.

Check:

  • if you need to submit the declaration before or after the movement
  • who will be responsible for submitting the form

If you’re declaring goods on behalf of an importer, make sure you have their permission.

Gather the details you’ll need to complete the declaration.

Get ready to pay any applicable duties or taxes. 

After you submit: who does what

You’ll need to carry out some final checks after submitting your declaration.

Trader (seller, exporter, buyer, importer)

Do not move goods until the status of the declaration in the Trader Support Service has changed to Awaiting Arrival (pre-lodged) or Closed (arrived).

Transporter (carrier, haulier)

Do not move goods until the status of the declaration in the Trader Support Service has changed to Awaiting Arrival (pre-lodged) or Closed (arrived).

For pre-lodged declarations moving from Great Britain to Northern Ireland via roll-on, roll-off (RoRo), check you have created an entry summary declaration.

To check entry summary declaration requirements, see the ENS checklist.

For pre-lodged movements from Great Britain to Northern Ireland, make sure you have added the Movement Reference Number (MRN) for the standard and entry summary declarations to a goods movement reference (opens in a new tab).

Present the goods movement reference at the port. Follow instructions if you need to report for an inspection (opens in a new tab).

Intermediary (agent, freight forwarder)

Do not move goods until the status of the declaration in the Trader Support Service has changed to Awaiting Arrival (pre-lodged) or Closed (arrived).

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