The existing UK customs declaration platform CHIEF (Customs Handling Imports and Export Freight) is being replaced by the CDS (Customs Declaration Service).
Services on CHIEF are being withdrawn by HM Revenue and Customs (HMRC) in two stages:
- 30 September 2022: import declarations closed on CHIEF
- 30 November 2023: export declarations close on National Exports System (NES)/CHIEF
The exports deadline for the CDS migration was changed from 31 March 2023 to 30 November 2023. HMRC announced the new implementation date for UK exporters in December 22.
Key dates for the CDS export migration
HMRC has now released a list of key dates relating to the CDS transition for exporters by 30 November 2023.
Different groups will be able to start making export declarations through the CDS at different times, so HMRC has set out some key dates to help:
- From late February 2023 - HMRC will contact export declarants that only use the Goods Vehicle Movement Service (GVMS) using software or the current National Export System (NES) web service. HMRC will include details of how to start making declarations on the CDS using either software or the new export declaration online service.
- Summer 2023 – HMRC will work with all export declarants to ensure they are ready to make declarations through the CDS, by setting out the actions UK exporters need to take and signposting to guidance.
- From September 2023 - all export routes will be open for making declarations and UK exporters will be signposted to information. This includes:
- Export declarants who use a mix of routes including GVMS or inventory linked locations.
- Export declarants that only use inventory linked locations.
- Export declarants that use Designated Export Place (DEP) movements.
- Export declarants that currently use NES web service and will need to move to the new export declaration online service.
What UK Exporters need to do now
If you have not already done so, you can carry out the following steps to prepare your business to make export declarations through the CDS:
Register for a Government Gateway account
Most businesses will already have a Government Gateway account to access their business tax account. You should use this account to access the CDS.
If you do not have one, you can register for a Government Gateway account.
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 beginning with ‘GB’.
Register for 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.
- Business address held on HMRC’s records.
- Your National Insurance number (if you're an individual or sole trader).
- The date you started your business.
Paying VAT and Duty
If you are accounting for VAT using postponed VAT accounting, you will need to access your postponed VAT statement via the CDS.
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 debt for Duty Deferment in the CDS.
Information for Tudor International Freight customers
If Tudor International Freight are paying VAT & Duty on behalf of your company and then invoicing this back to you, nothing will change.
For customers with their own Duty Deferment Account, you will also need to re-authorise Tudor International Freight to use your Deferment Account. This is done in the CDS Finance Dashboard.
The information we require to complete a customs declaration on your behalf will likely change when the CDS replaces CHIEF. We will write to you with these changes a little closer to the time.
If you have any queries or have any questions relating to the CDS migration, please contact us at Tudor International Freight, on 0333 1234 747 or email firstname.lastname@example.org.
About Us - Tudor International Freight
Established in Horsforth, Leeds, back in 1991, we are a logistics company who are experts in road, air and sea freight. We transport goods to most major cities, towns and suburbs across all 6 continents. We go over and above to ensure that our client’s products, goods and cargo are transported around the world safely and successfully. We are a family business, based in Horsforth, Leeds, West Yorkshire and are passionate about the local culture; which is why we are sponsors of the Horsforth Horse.