Apply to import multiple low value parcels on one declaration

This customs simplification allows you to declare one or more low value parcelparcels intoin a single import declaration. It also requires a reduced data set compared to a standard full import declaration.

Who can use the bulk import reduced data set

If you have free circulation procedure goods contained within one or more postal packets, you may be able to use this process when:

• each postal packet is sent from a country or territory outside theGreat UKBritain (England, Scotland and Wales) to a recipient in Great Britain
• at the time of import, each postal packet contains goods with a relief from import duty available to the recipient of the goods
• the postal packets are imported in sucha mannerway as may be specified in a notice published by HMRC
• the total value of each postal packet imported is £135 or less — where multiple postal packets are imported to a single recipient, the total value of the overall consignment must be £135 or less
• the VAT for each postal packet is subject to UK supply VAT, rather than import VAT

To submit a bulk import reduced data set declaration you must be either:

• a declarant authorised to use this process
• a sub-agent completing the declaration on behalf of someone authorised to use this process

What a postal packet is

A postal packet is when goods are contained in:

• a letter
• a parcel
• a packet
• another article transmissible by post

When you cannot use the bulk import reduced data set

You cannot use this customs simplification when your goods are:

• subject to excise duty
• banned or restricted
• moved in accordance with the Universal Postal Convention
• under the common and Union transit procedure when the Bulkbulk Importimport Reducedreduced Datadata Setset declaration is made — transit must be discharged
• in a postal packet over £135 in value — where multiple postal packets are imported to a single recipient, the total value of the overall consignment is over £135
• subject to licences

If you have any criminal record, this may affect your application.

Before you apply

To become authorised to make these bulk declarations, youyou’ll will need to:

• be established in theGreat UKBritain
• have a good customs compliance record, including VAT Returns and duty deferments
• show how you’ll identify and report any errors found after you’ve submitted your final bulked declaration, following due diligence and when applicableerrors are identified
• carry out declaration procedures to a professional standard
• have procedures in place to make sure you do not import prohibited goods
• have licences for any restricted goods — this applies to your non-bulk declaration imports (you cannot include restricted goods in your bulk declarations)
• have procedures in place to manage customsimport declarations

You may also need to apply for import licences and certificates for some goods you import.

Using customs procedure codes

The main customs procedure code to use for bulk import reduced data set is 0020 21V.

Additional Procedure Code 21V must be used in conjunction with Additional Procedure Code 15F when the goods are being imported from Jersey (JE) or Guernsey (GG).

Find more information about how to declare low value single items in Appendix 2: DE 1/11: Additional Procedure Codes: Introduction and index list.

Customs procedure code	Bulk import restricted data authorised	Goods’ intrinsic value	Customs declaration	Commodity code required	VAT
0020 21V	1	UpTotal tocombined andintrinsic includingvalue £135.00of all goods	Bulked	No	Supply VAT
0020 21V 15F	1	UpTotal tocombined andintrinsic includingvalue £135.00of all goods	Bulked	No	Supply VAT

These custom procedure codes cannot be used for goods that are subject to:are:

• liable to Customs Duty
• liable to excise duty
• restrictionbanned or prohibitionrestricted

You cannot use postponed VAT accounting when goods are subject to supply VAT or require consumer to consumer movement.

How to apply

You can download and complete the Bulk import reduced data set application form (PDF, 441 KB, 7 pages).

Send your completed applications by email to: birdsauthorisationsbulking@hmrc.gov.uk.

After you’ve applied

HMRCAfter willwe’ve considered your application, we’ll send you a letter telling you if we’ve approved your application hasor beennot. successful.If Ityou do not get approval, the letter explains the reasons why and tells you about the review and appeals procedure.

If we approve your application, the letter will also set out the conditions of the authorisation, such as how you:

• make declarations
• keep records
• tell HMRC about any issues or errors

YouYou’ll also will get an authorisation number that you can use on your declarations.

Once youyou’re are authorised, you must:

• maintain complete and accurate records for 4 years for import and export purposes
• maintain complete and accurate records for 6 years for VAT purposes
• follow the conditions set out in the authorisation letter
• inform HMRC about any changes to your information in your application

In addition, you must keep an electronic manifest supporting each of these bulk declarations. You must submit this manifest for customs control purposes when requested by HMRC or Border Force.

Your electronic manifest must identify the individual items in the consignment and their final delivery address. It must include sufficient detail for customs control purposes, for example, item description, value and recipient name.

If you fail to meet the conditions and obligations, you could lose your bulking authorisation.