Import declarations from January 2021

HMRC has published the following new guidance on import declarations:

• Making an import declaration in your records without authorisation from 1 January 2021: for EU goods brought into Great Britain.
• Prepare to make supplementary declarations from 1 January 2021: for EU goods brought into Great Britain that were declared in the taxpayer’s records from 1 January to 30 June 2021 without getting authorisation in advance.
• Making a delayed supplementary import declaration from 1 January 2021: covering how and when to make a delayed supplementary declaration when using simplified declarations to bring goods into Great Britain from the EU.