The CDS will in time handle all import and export declarations in the UK. As such, this change will apply to all importers and exporters who participate in customs declarations in the UK.
As mentioned in our article last year, CDS will become mandatory in two stages:
30th September 2022 for import declarations
31st March 2023 for export declarations
The below steps need to be taken to ensure your goods can be imported or exported without interruption.
Register for a Government Gateway account
Most business will already have a Government Gateway account to access their business tax account. You should use this account to access the Customs Declaration Service (CDS).
If you do not have one, you register for a Government Gateway account here.
You must have an EORI number
Most businesses moving goods in and out of the UK already have one. If you don't have one, you can apply for an EORI number here.
Register for the Customs Declaration Service (CDS)
Use this link to register for the Customs Declaration Service this can take up to 5 working days. You'll need your Government Gateway user ID and password as well as:
- Your GB EORI number
- Your Unique Tax Reference (UTR) number - you can find this here is you don’t know it - Address of your business held on customs records
- Your National Insurance number (if you're an individual or sole trader)
- The date you started your business
Paying VAT and Duty
If Tudor International Freight are paying your VAT & Duty on your behalf and then invoicing this back to you, nothing will change to this method.
If you have your own Duty deferment account
The CDS uses a separate HMRC bank account to CHIEF, so you’ll need to set up a new direct debit.
You will also need to re-authorise Tudor International Freight to use your deferment account. This is done in the Customs Declaration Service Finance Dashboard.
The information we require to complete a declaration on your behalf will likely change slightly when the CDS replaces CHIEF. We will write to you in respect of these changes a little closer to the time, however, in the meantime, we should be grateful if you could action the points above to make sure you are ready for the switch over to the CDS.