CDS for Exports – Update

21 February 2024

From 30 March 2024, businesses will be able to declare all their exports from the UK using the Customs Declaration Service (CDS). HMRC issued its most recent guidance on the transition from CHIEF to the new declaration system on 19 December 2023, in which it confirmed the benefits of subscribing to CDS using Government Gateway, and also the timeline for change-over.

Subscribing allows businesses to:

- submit import and export declarations using software

- get statements about postponed import VAT or import VAT certificates, to enable the completion of VAT returns

- pay customs duty and import VAT

Businesses can already declare their imports using CDS; now they will be able to declare exports in the same way. Declarants who have already subscribed for imports do not need to do so again.

Some companies may not be able to transition to CDS by 24 March through no fault of their own; the government has set up a procedure to allow some exceptions during the following three-month period.

CDS should now be used to declare goods:

- when exported through GVMS locations using the Goods Vehicle Movement Service (GVMS), except when temporary storage facilities or a designated export place are used, or when goods could possibly be rerouted to an inventory-linked location.

- when submitted through inventory-linked airports, except if the goods could possibly be rerouted to an inventory-linked maritime location.

From early March, CDS should also be used for declarations submitted through inventory-linked maritime locations.

Chamber International is providing an in-depth videoconference seminar about CDS for Exports on 30 June. Read full details of what will be covered and how you can participate here.

CDS for Imports will take place on 21 May. More information here.

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