The extension aims to provide businesses with additional time to prepare for the new customs requirements. However, companies that are ready to submit their declarations ahead of the new deadline, particularly those already familiar with non-EU imports, are encouraged to do so.
The decision to postpone the introduction of the S&S declarations is intended to give businesses more time to adapt. However, HMRC has encouraged companies that are already prepared, particularly those who submit declarations for non-EU imports, to begin doing so ahead of the new deadline.
The S&S GB declarations are part of the UK’s post-Brexit customs regulations, which aim to enhance border security for goods entering Great Britain from the EU. These declarations must be submitted before the goods reach the UK border, although businesses can amend them if any information changes before arrival. Goods exempt from the requirement include electrical energy, pipeline imports, letters, postcards, printed materials, and goods in travellers’ personal luggage that are declared orally to customs.
The timing of declaration submissions depends on the type of transport used. For instance, declarations for containerised maritime cargo must be submitted at least 24 hours before loading at the port of departure, while for road traffic or Channel Tunnel freight, declarations are required at least one hour before arrival at the UK border.
To complete an S&S GB declaration, businesses must provide a valid Economic Operators Registration and Identification (EORI) number, company details, total number of packages and weight, and the estimated time of arrival, among other key details.