In this week’s EU exit bulletin, we bring you the latest guidance updates and publications relevant to EU exit. The Trader Support Service (“TSS”) takes a closer look at using duty deferment to delay payment for customs or tax charges on imported goods, or those released from an excise warehouse as part of Northern Ireland declarations and how to apply. The latest TSS bulletin is also available and HMRC is beginning to advise businesses on the actions to take to move to the Customs Declarations Service (“CDS”) for export declarations. See also this week’s “Five things you need to know about tax” UK section for an update on the Windsor Framework.
Moving to the Customs Declarations Service (“CDS”) for exports
In recent months, HMRC has been writing to businesses which export to highlight key dates for moving the completion of export declarations to the Customs Declaration Service (“CDS”) from the CHIEF system. From 1 December 2023, all export declarations must be made through the CDS).
The timetable for moving to the CDS for exports is:-
- From the end of last month, exporters who only use the Goods Vehicle Movement Service (“GVMS”) using software or the current National Export System (“NES”) web service are able to start using the CDS for export declarations either via software or the new export declaration web online service;
- From summer 2023, HMRC will work with all exporters to help them prepare to make export declarations through the CDS- this will include setting out the actions they need to take and signposting them to appropriate guidance; and
- From September 2023, the CDS will open for making declarations for all exporters irrespective of the route used to do so.
It is important that businesses check to ensure that that HMRC has the correct email address so that they can be contacted at the relevant time.
HMRC has also set out that the following steps must be carried out in order to prepare for making export declarations through the CDS:-
Businesses can also contact HMRC.
Miscellaneous updated guidance etc.
The latest guidance updates, and publications relevant to EU exit are as follows:-