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More time for Simplified Frontier Declarations and Duty Deferment payments

On 12th March 2024, HMRC announced imminent changes to the Simplified Frontier Declaration processes (SFD) and the Duty Deferment Account process (DDA). 

Both processes are extending the period traders have to submit their returns.  

Authorised traders using the SFD process (including Simplified Customs Declaration and Simplified Export Declaration Procedures) currently have until the 4th of the month following the movement of goods to submit a supplementary declaration to HMRC.   

Results of a HMRC consultation with industry revealed that businesses required more time to complete their customs declarations.  In response, HMRC have extended the time period to make SFDs and DDA payments.  

From May 2024, authorised Traders will have an extra 6 days to submit their simplified declarations, giving them until the 10th of the month following the movement of their goods, to make their submissions.  Those submitting multiple declarations then have an extra day to submit their final declaration (i.e. 11th). 

Likewise, DDA-authorised importers currently have until the 15th of the month following their import to pay the duty due on their goods.  From May 2024, those importers who use CDS will have an extra day to make their payment, meaning their deadline date will be the 16th of the month following the import of their goods.   

The deadline for DDA traders still using CHIEF will not change and will remain as 15th, so if anyone uses both CDS and CHIEF, they could have 2 DDA deadline dates, 15th for CHIEF and 16th for CDS. 

These changes will be introduced in May, relating to goods moved in April. 

For more information on SFD and DDA processes, including how to apply for authorisation, you can contact our compliance specialists at  

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