Guidance

Check last dates for deferment period adjustments in the Customs Declaration Service

Find out the last dates for late item input and adjustments to the Customs Declaration Service deferment periods.

From:

HM Revenue & Customs

Published:

9 January 2014

Last updated:

13 January 2026

Show all updates

13 January 2026
Information about Customs Declaration Service last date deferment adjustments from March 2024 to February 2025 has been removed. Information about Customs Declaration Service last date deferment adjustments from March 2026 to February 2027 has been added.
7 January 2025
March 2025 to February 2026 dates added.
1 April 2024
March 2023 to February 2024 dates have been removed.
28 February 2024
Guidance has been updated to show late supplementary declaration estimates should be submitted by 5pm on the 10th of the month, except for July and October 2024. The March 2024 to February 2025 customs and VAT period table header has been updated from working days to calendar days.
26 February 2024
Dates for March 2024 to February 2025 have been added and March 2022 to February 2023 dates have been removed.
30 January 2023
March 2023 to February 2024 dates added.
8 December 2021
March 2022 to February 2023 dates added.
17 March 2021
The number of working days for March 2021 to February 2022 has been updated.
8 February 2021
March 2021 to February 2022 dates added.
17 December 2019
March 2020 to February 2021 dates added.
12 November 2018
March 2019 to February 2020 dates added.
7 February 2018
March 2018 to February 2019 dates added.
9 February 2017
March 2017 to February 2018 dates added.
18 February 2016
March 2016 to February 2017 dates added.
23 January 2015
March 2015 to February 2016 dates added.
9 January 2014
First published.

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Use these tables to check the last dates you can make a late input or an adjustment to the Customs Declaration Service.

You can find details for earlier years on the National Archives website.