HMRC has announced a new phased approach for businesses moving their export declarations to the customs declaration service (CDS).
The deadline to migrate export declarations to CDS from the outgoing CHIEF system was previously 30 November 2023. This deadline will now only apply to selected high-volume declarants. Declarants who can move to CDS by 30 November 2023 will be contacted by HMRC or their software developer in September.
The new deadline for all other declarants to move to CDS for exports is now 30 March 2024.
HMRC states that the new approach will allow it to better support export declarants to make a smooth migration to CDS.
To prepare for migration to CDS, businesses that have not already done so should:
- Apply for an Economic Operator Registration and Identification (EORI) number beginning with ‘GB’;
- Subscribe to CDS; and
- Read the latest guidance on CDS.
Businesses already subscribed to CDS for imports, including for postponed VAT accounting for imports, do not need to subscribe again for exports.
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