Moving goods through customs during the coronavirus (COVID-19)

Moving goods through customs during the coronavirus (COVID-19)

Find out about moving goods and clearing customs during the coronavirus (COVID-19) outbreak.

Changes to the way you operate

Exports less than €3000 in value

If you have a consignment that is less than €3000 in value and is not subject to prohibitions or restrictions this can be declared for export in the UK even if the exporter is established in another EU member state. You must complete a customs declaration for these goods.

If the export is to be conducted under simplified procedures, you must contact your supervising office.

Delays during transit of your goods

If you are transporting goods, the expected journey time entered on a transit declaration can reflect anticipated delays. The New Computerised Transit System will accept journey times of up to 14 days.

Completing supplementary declarations

If you’re unable to accurately calculate your supplementary declaration by your due date as a result of the coronavirus (COVID-19), you may submit an estimated figure. If your declaration includes an amount of Excise duty, you must submit a supplementary declaration as normal.

How to submit an estimated figure

To submit an estimated figure you must email Cfsp_cope@hmrc.gov.uk and provide the following:

  • company name
  • EORI number
  • deferment account number
  • estimated customs duty amount owed
  • estimated VAT owed
  • the number of supplementary declarations not submitted

For the March 2020 accounting period the deadline is Friday 3rd April.

You must provide a reasonable estimate of the amounts due and keep records that explain your calculation.

You should use previous supplementary declaration figures but you can factor in known seasonal variations and any impacts of the coronavirus (COVID-19) such as downturn in orders and reduction in consignment volumes.

HMRC will take a reasonable approach to compliance action but may issue civil penalties if estimated figures are significantly lower than actual amounts and your records do not justify the estimated value.

You must submit an accurate supplementary declaration as soon as you can.

You must notify the customs simplified procedures team when you have submitted your declaration, they will then credit the estimated amount back to your deferment account.

Published 1 April 2020