Declarations and documentation If you are responsible for completing import documentation, you may also need to ensure the exporter has completed a prenotification if moving high risk goods such as plans, animals or chemicals. You will also need to ensure a customs declaration is submitted. Completing a customs declaration is complicated and you'll need software. Selecting the wrong commodity code or country of origin can be expensive (see Customs Procedures and Duty Relief Schemes). How to submit your own customs documentation Most declarations are submitted electronically through Customs Handling of Import and Export Freight (CHIEF) system. If you’re going to do this yourself, rather than appoint an agent, you’ll need to: • Apply for access to CHIEF. • Buy third party software that can submit declarations through CHIEF. There are different rules for: • Carrying merchandise in your baggage with a value lower than £873. • Importing goods by post. When to submit your own customs documentation You must normally submit a full declaration at the • Using transitional simplified procedures time the goods enter the EU, unless you’re putting in a no-deal Brexit. them into a customs procedure that permits • Using roll-on roll-off locations to bring goods a delay–for example temporary storage or the from the EU in a no-deal Brexit. traditional simplified procedures that the UK For all declarations it’s important to have the right: will introduce following Brexit. It’s a different process if you’re: • Commodity code. • Using the simplified declaration procedure. • Country of origin. • Making an entry in your own records • Customs procedure code. (sometimes referred to as entry in • Declared value of goods for customs purposes. declarant’s record). The small business guide to import and export 14