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Short shipments occur when some or all of the goods are not unloaded from a vessel on import as intended.

The process you鈥檒l need to follow will be different depending on whether the short shipped goods are covered by a pre-lodged declaration or not and whether there is a full or partial short shipment. The process is the same if short shipped goods arrive later:

• on the same vessel
• on a different vessel
• at a different border location

C21i inventory releases will not be permitted for short shipped goods where a declaration is pre-lodged and that declaration is cleared (Departure Message System Cleared known as DMSCLE).

A Community System Provider (CSP) cannot allow an inventory record (Unique Consignment Reference (UCR) or Air Waybill) which is attached to a cleared customs declaration to be reassigned to a future vessel or flight if those goods did not arrive on the intended flight or voyage.聽

You have a legal obligation to make sure the correct customs and excise processes are followed. Failure to do so may result in compliance action.

Temporary storage and short shipments聽

Full short shipment

A full short shipment is when all your goods intended to be unloaded were not unloaded from a vessel and arrive at a later date.聽

Where a full short shipment happens and the goods are put into temporary storage (when they are not declared to a customs procedure prior to importation) no action is needed. Normal customs processes must be followed for later short shipped arrivals.

Partial short shipment聽

A partial short shipment is when some of the goods intended to be unloaded remain onboard and some are unloaded, with the short shipped goods arriving at a later date. Where a partial short shipment happens and the goods are put into temporary storage (when they are not declared to a customs procedure prior to importation), you should amend the inventory record to show the number of units or weight of goods that have been unloaded.

A new inventory record will be needed for later short shipped arrivals. The arrived customs declaration must then be made against the correct inventory record.聽聽

Pre-lodged declarations and short shipments聽

Where a customs declaration is made prior to importation (a pre-lodged declaration) and short shipment happens, this may result in a discrepancy between the pre-lodged declaration and the unloaded goods. This could result in an overpayment of duty.

What you must do will depend on the status of the聽pre-lodged customs declarations and if a full or partial short shipment has happened. The processes you may use are set out in the following sections. In all instances, separate customs declarations are required when goods arrive on separate occasions.

You may choose to put the goods into temporary storage and make an arrived customs declaration within 90 days of the goods being presented.

Before customs clearance

Full short shipment

You can withdraw your pre-lodged declaration in the Customs Declaration Service before you receive your final tax calculation (known as DMSTAX). In this case you may need to use C21i APC code 91U to clear the inventory record created for the goods.

You must create a new inventory record when the short shipped goods arrive. This will be treated as a new movement and normal customs process must be followed.

Partial short shipment

Where goods are partially short shipped, you should amend your pre-lodged customs declaration to show the correct weight or number of the goods unloaded. You can amend your pre-lodged customs declaration on the Customs Declaration Service up to the point you receive a final tax calculation message (known as DMSTAX). This includes where the declaration is held for a route 1 or 2 physical or documentary check.

You must create a new inventory record when the short shipped goods arrive. This will be treated as a new movement and normal customs process must be followed. Any later declaration must be made against the correct inventory record.聽

Short shipped arrivals and post clearance

After you receive a final tax calculation (known as DMSTAX) you will need to either follow the post clearance amendment process or if eligible use the following process.

If the correct amount of customs or excise duty or both has already been paid for the goods on the original declaration and the goods were short shipped, you can use the duty override code OVR01.

You cannot use this process where:

• a tariff quota is being claimed
• duty has not been overpaid or where no duty is owed (for example where goods have been declared for a duty suspense special procedure)
• an I1 B&E simplified declaration is being used聽(on an occasional basis) unless one of the following Additional Procedure Codes is also declared:
  • 1MO
  • 2MO
  • 1PF

You鈥檒l also not be able to use this process if duty has not been fully accounted for on the cleared pre-lodged declaration, unless you use OVR01 to manually calculate the amount of duty correctly owed. For example there has been a change since the initial declaration in the:

• Customs Duty rate
• excise duty rate
• exchange rate

If you choose to manually calculate the correct amount of duty, it will be your responsibility to make sure the correct amount is accounted for and paid.

Additionally, where short shipped goods are declared at a later date, you must identify this on the declaration. You should use the Additional Information (AI) statement 鈥楽HORT鈥� in data element 2/2. You must also give the electronic Movement Reference Number (MRN) of the original declaration in D/E 2/1 for any later short shipped arrivals.

HMRC may apply additional verification or compliance activity or both, on these movements including asking for evidence that the goods were short shipped.聽聽聽聽聽聽聽聽

Simplified declarations

Simplified declaration process

Where the simplified declaration procedure was used to import the goods, the number of units, weight and items declared on the simplified frontier declaration must correspond to the number of units, weight and items declared on the supplementary declarations. Unless the simplified frontier declaration was amended or withdrawn before the submission of the supplementary declaration.

Full short shipment

If your goods are fully short shipped, you can withdraw your simplified frontier declaration in the Customs Declaration Service up to the point you receive a final tax calculation message (known as DMSTAX). This includes where the simplified frontier declaration is held for a route 1 or 2 physical or documentary check.

After this point and before the submission of a supplementary declaration, you should tell HMRC of your intention to withdraw your simplified frontier declaration.

If your simplified frontier declaration is successfully withdrawn, you do not need to complete a supplementary declaration for the fully short shipped movement.聽聽聽

If you are unable to withdraw your simplified frontier declaration before the required submission of your supplementary declaration, you must complete a supplementary declaration. For short shipped subsequent arrivals, you may use the OVR01 override on the supplementary declaration under these conditions. This is providing the conditions in the section聽short shipped arrivals and post clearance are met.聽聽

Partial short shipment

If your goods are partially short shipped, you can amend a simplified frontier declaration in the Customs Declaration Service to show the correct number of units, weight and items for the goods unloaded. You can do this up to the point you receive a final tax calculation message (known as DMSTAX).

After this point and before the submission of your supplementary declaration, you should tell HMRC of your intention to amend your simplified frontier declaration.

If you successfully amend your simplified frontier declaration, your corresponding supplementary declarations must show the changed state of your simplified frontier declaration.聽

If you are unable to amend your simplified frontier declaration before the required submission of your supplementary declaration, you must complete a supplementary declaration. For short shipped subsequent arrivals, you may use the OVR01 override on the supplementary declarations under these conditions. This is providing the conditions in the section聽short shipped arrivals and post clearance are met.聽聽

Entry in the declarants鈥� records

Where you鈥檝e used entry in the declarant鈥檚 records to import the goods, the number of units, weight and items declared in the entry must correspond to the number of units, weight and items declared on the supplementary declaration. Unless the entry in the declarant鈥檚 records was amended or withdrawn before the submission of the supplementary declaration.

Full short shipment

If your goods are fully short shipped, you should tell HMRC of your intention to withdraw your entry in the declarant鈥檚 records by sending an email to scdpteam@hmrc.gov.uk before you submit your supplementary declaration. If HMRC confirms your entry in the declarant鈥檚 records has been withdrawn, you do not need to complete a supplementary declaration for the full short shipment.聽聽聽

If you are unable to withdraw your entry in the declarant鈥檚 records before the required submission of your supplementary declaration, you must complete your supplementary declaration. For short shipped arrivals received later you may use the OVR01 override on the supplementary declaration. This is providing the conditions in the section聽short shipped arrivals and post clearance are met.聽聽

Partial short shipment

If your goods are partially short shipped, the entry in the declarant鈥檚 records authorised declarant should amend the entry made in their commercial records to show the correct weight and number of units for the goods unloaded. This must be done prior to the required submission of your supplementary declaration.聽

If you make changes to your commercial record, you must keep evidence of the change for audit purposes. The supplementary declaration should reflect the reality of the goods imported within the consignment.聽

For short shipped subsequent arrivals, you may use the OVR01 override on the supplementary declaration under these conditions. This is providing the conditions in the section聽short shipped arrivals and post clearance are met.聽聽

Licensable goods

Making amendments to the number of units and items through the Customs Declaration Service to a pre-lodged declaration will make sure that the correct number of units are decreased against an import licence for the correct amount of goods.聽This should be made before you have received a tax calculation (known as DMSTAX).

However, you must take extra steps if both of the following apply:

• your short shipped goods are subject to an import licence for a set amount of goods

• you have received a tax calculation (known as DMSTAX) for your pre-lodged declaration

In this case, you must tell HMRC as soon as possible using form C1700 to show the correct number of units declared against your import licence.

This will allow you to submit declarations using that licence for the subsequent arrival of short shipped goods.