Background
Today, HMRC have announced a new phased approach to the exporter switchover to CDS, using two stages.
- First Stage – HMRC and customs software developers will reach out to and assist “high-volume” declarants in switching to making CDS export declarations by Thursday 30 November 2023.
- Second Stage – All other businesses and declarants will be supported in switching to CDS by Saturday 30 March 2024.
The British International Freight Association (BIFA)has welcomed the new phased approach, stating: “If one thing that the implementation of CDS imports taught us, it was the importance of planning and being well prepared to implement new procedures”.
The full announcement can be found here.
Checklist
If you have not already done so, you can carry out the following steps to prepare your business for making export declarations through the Customs Declaration Service:
- Apply for an Economic Operator Registration and Identification (EORI) number beginning with ‘GB’.
- Subscribe to the Customs Declaration Service so you will be able to submit export declarations from your software through the Customs Declaration Service.
- Read the latest Customs Declaration Service guidance on GOV.UK – including the updated Customs Declaration Service Toolkit and ‘Key differences between CHIEF and the Customs Declaration Service’ guidance and the introductory UK exports guide.
If you have any concerns or queries regarding the CDS exporter switchover, contact HMRC or contact our team.