Submitting an import declaration for goods under free circulation can be a straightforward process when guided correctly. This guide walks you through the steps of filing a declaration with no special procedure code and declaration type ‘D’ for goods that have not yet arrived at the port. In this example, we apply test preferences, with the goods being exported from Spain.
Step 1: Selecting the Declaration Type
Start by accessing the Air Declaration option in the 8-disk platform. Choose the declaration type category H1 for free circulation and mark the goods as not yet arrived, selecting the Standard Declaration option. Next, specify the exporter, in this case, Spain.
Step 2: Entering Commodity Codes
Input the commodity code by typing it manually or searching for it in the system. If the code is not listed in the master database, you’ll need to enter the details of the new commodity code. The platform also provides access to the HMRC website, enabling you to review commodity requirements and confirm compliance.
Step 3: Applying VAT and Tariff Preferences
For this example, a 0% VAT rate is applied, as it’s the only option available. Since the VAT value is zero, there is no need to select a payment method. Apply the tariff preference based on the EU origin of the goods. Use the preference code 300, confirming the preferential treatment.
Step 4: Meeting Import Control Requirements
Import controls must be addressed by answering applicable questions and selecting the correct documentation. For example:
- If a waiver applies, choose it in the system and enter the corresponding document ID and status.
- If certificates are required (e.g., animal health or site certificates), use the HMRC tariff tools to identify the correct documents.
If waivers or certificates do not apply to your scenario, save or create the appropriate documentation in the system. For sealed or organic products, follow the same process, ensuring document identifiers are updated, as they may change with new declarations.
Step 5: Completing Item Details
Navigate to the Item Details section to pre-fill essential fields like item value, net weight, gross weight, and packaging quantity. Fields marked with a star (*) are mandatory and must be completed. Depending on the scenario, additional fields may require further information.
In the Valuation Information section, set the sale type to outright purchase and indicate the goods are being exported from Spain. Confirm the preferential origin at the tariff level and use code 4000 for free circulation. Since no special procedure code applies in this example, move on to the valuation method.
Step 6: Adding Valuation and Previous Documents
Select Valuation Method 1 (Transaction Value) and provide the necessary information, including invoice number and status. If no additions or deductions are required, proceed without adjustments. To prove preferential origin from Spain, add a document with the category U112 for importer knowledge. Save this document in the system for future use.
For previous documents, such as commercial invoices, delivery notes, or container lists, choose the appropriate type (e.g., Z Commercial Invoice) and input the invoice number. This ensures all documentation requirements are met.
Step 7: Transport and GVMS Details
Enter transport details, including:
- Nationality of the transport (Spain)
- Mode of transport (road)
- Arrival location (Dover Euro Tunnel)
Ensure the GVMS AI Code is applied to detect goods within the GVMS system. This step is critical, as missing this code will render the declaration invalid. Since Dover is a non-inventory linked port, additional fields, like badge numbers, are not required unless specified for another scenario.
Step 8: Reviewing and Submitting the Declaration
Review the delivery terms, setting them to DDP (Delivered Duty Paid). Check for any additional fields that may need completion. Ensure the declaration includes all required values, documents, and codes. Once verified, submit the declaration.
Step 9: Post-Submission Steps
After submission, refresh the platform to confirm the declaration was successfully received. The platform will display the MRN (Movement Reference Number) and confirm whether any VAT or customs duties apply. In this scenario, preferential origin results in 0% VAT and no customs duties.
You can view the full declaration details, download a PDF copy for your records, or clone the declaration to create a new one by modifying specific values. Notifications from HMRC can also be refreshed, and the declaration can be canceled if needed.
Conclusion
Filing an import declaration for goods under free circulation is straightforward when you follow the correct steps. From selecting the appropriate codes to meeting documentation requirements, every detail matters to ensure compliance with customs regulations.
By carefully completing each section, including VAT, tariff preferences, import controls, and transport details, you can confidently submit accurate declarations.