This Customs Information Paper sets out HMRC’s policy on importers or their agents who were eligible to make an import declaration and who have unintentionally found themselves in receipt of undeclared goods in the period 1 January 2021 to 31 December 2021.
More information can be found here HMRC Guidance Information Paper
If you have not yet submitted your declaration, Hooper & Co can help with this, please contact David Hooper who will be happy to help you with this.