GET READY FOR CDS
From the 30th of September 2022, HMRC is introducing the Customs Declaration Service (CDS), as a replacement for the current Customs Handling of Import and Export Freight (CHIEF) system
The export system will not become LIVE until 31st March 2023
Even if you use a customs broker and don’t submit customs entries yourself, there are some steps that must be taken to ensure there is no disruption to your Import / Exports going forward
ACTION TO BE TAKEN
- Government Gateway Account
To get ready for the transition, you must register for a Government Gateway account
It may be that you will already have a Government Gateway account to access your business tax account. This account should be used to access the Customs Declaration Service
HMRC services: sign in or register: Sign in to HMRC online services – GOV.UK (www.gov.uk)
- EORI Number
You must have an Economic Operator Registration and Identification (EORI) number that starts with GB. If you already move goods in and out of the UK, you will already have one
If not, you can apply for one using the following link –
Get an EORI number: Who needs an EORI – GOV.UK (www.gov.uk)
- Register for the Customs Declaration Service (CDS)
Subscribe to the Customs Declaration Service – GOV.UK (www.gov.uk)
**Please note that this can take up to 5 working days**
You will need the following to be able to do this:
- Your GB EORI number
- Your Unique Tax Reference (UTR) number. If you don’t have this, you can find it using the following link – Find a lost UTR number – GOV.UK (www.gov.uk)
- Your business address held in customs records
- Your National Insurance number (this is only if you’re an individual or sole trader)
- The business start date
Payments of VAT and Duty
If Inter Global Forwarding are paying your VAT & Duty on your behalf then invoicing the charges back to you, there will be no changes to this
If you are using PVA (Postponed VAT accounting) you will need to access your Postponed VAT Statement via the Customs Declaration Service moving forward.
If you have your own Duty Deferment Account, the Customs Declaration Service uses a separate HMRC bank account to CHIEF, so you will need to set up a new Direct Debit
You can do this, using the following link – Set up a Direct Debit for a duty deferment account on the Customs Declaration Service – GOV.UK (www.gov.uk) You will also need to re-authorise Inter Global Forwarding to use your deferment account. This can also be done in the Customs Declaration Service Finance Dashboard. Without this, we will not be able to submit entries against your account on your behalf The alternative methods of payment are listed below – Cash Accounts are replacing the Flexible Accounting System (FAS). A Cash account will be allocated to you once you have registered for CDS · Use a cash account for Customs Declaration Service declarations – GOV.UK (www.gov.uk) Payments by BACs, CHAPs, online or by telephone banking · Pay for imports declared using the Customs Declaration Service – GOV.UK (www.gov.uk) Guarantee payments · Get an individual guarantee to cover customs debts – GOV.UK (www.gov.uk) These are generally used to cover customs duties for one-off or high value imports · Apply for a general guarantee account and pay disputed amounts – GOV.UK (www.gov.uk) These allow multiple guarantees from the same account, and continue importing goods into the UK and pay a disputed amount later once agreed
We only use these mailshots to communicate news or updates that may effect your cargo movements. However we do understand some customers may not want to receive these updates. If so please get in touch and we will remove you from our address book.
If we can be of any assistance going forward please do get in touch and will endeavour to answer any questions you have.
Thank you for your continued support, please get in touch if you need any help
Inter Global Forwarding Limited
