Goods arriving in Great Britain without an import declaration

It is expected that importers will make sure haulage companies are moving their goods compliantly in future and HMRC will monitor this to identify and address repeated non-compliance.

Where goods have been imported without a declaration these goods have been imported non-compliantly and civil penalties could be charged where HMRC considers it appropriate. Additionally, depending on the goods imported, a liability to import VAT will normally have been incurred on importation, and there may also be a liability to import duty or excise duty.

It is not legally possible for the importer (or the person dealing with customs for them) to put matters right by submitting a retrospective declaration. But in order to satisfy their obligation to pay any outstanding liabilities, importers or their agents have 2 options (the second option is available if the first cannot be used).

Neither of these options will constitute a legal import declaration (it will be a non-statutory declaration) but it will allow the importer to settle any outstanding liabilities. Settling these liabilities will be a significant factor in HMRC’s decision as to whether a civil penalty will be charged.

HMRC reserves the right to use its discretionary powers to charge penalties depending on the evidence of deliberate or repeated behaviour. Additionally, it will not, by itself, cause HMRC to cancel an authorisation to use simplified declarations for imports, or stop any application for such an authorisation.

As goods have been imported non-compliantly, it is not possible for VAT registered importers to use postponed VAT accounting to account for import VAT on their VAT Return. You will therefore need to pay your import VAT when the non-statutory declaration is submitted.

Read more here: GOV.Uk