Business

Action Needed NOW

As you may be aware HMRC is in the process of transitioning from their current customs system CHIEF, over to CDS. For Imports the deadline for moving over is 1st October 2022, Exports is next April

Sarah Woodrow

September 8, 2022

As you may be aware HMRC is in the process of transitioning from their current customs system CHIEF, over to CDS. For Imports the deadline for moving over is 1st October 2022, Exports is next April.

The below steps explain what is required – I have also attached a guide HMRC has released.

Step 1: Register for a Government Gateway account

Most business will already have a Government Gateway account to access their personal or business tax account. You should use this account to access the Customs Declaration Service.

You can register for a Government Gateway account if you don’t have one already.

Step 2: Apply for an Economic Operator Registration and Identification number

You need an Economic Operator Registration and Identification (EORI) number that starts with GB. Most businesses moving goods in and out of the UK already have one.

You can apply for an EORI number if you don’t have one already. It’s free and it only takes 10 minutes to apply. You should receive your EORI number within a week, but it can take longer during busy periods.

Step 3: Register for the Customs Declaration Service

You’ll then need to register for the Customs Declaration Service. This can take up to 5 working days.

You’ll need your Government Gateway user ID and password for yourself or your business. You will also need:

• your GB EORI number
• your 10-digit Unique Tax Reference (UTR) number – you can find this on any HMRC payment reminders, or in your personal tax account
• the address for your business that we hold on our customs records – please tell us if your address has changed
• your National Insurance number (if you’re an individual or sole trader)
• the date you started your business

Step 4: Choose which payment method to use

You can choose the payment method which is best for your declaration. You can view your balances and payments in the Customs Declaration Service Financial Dashboard, as well as grant and amend standing authorities for your payment accounts.

The main payment methods you can choose from are:

• duty deferment account – the Customs Declaration Service uses a separate HMRC bank account to CHIEF, so you’ll need to set up a new direct debit
• postponed VAT accounting – if you’re making declarations for yourself and your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT return

Step 5: Instruct your customs broker or agent

You need to give your broker or agent customs clearance instructions, which are compliant with the Customs Declaration Service. You may need to:

• use the Customs Declaration Service Finance Dashboard to set up, check or update which customs agents can use your accounts
• let them know about any changes to your preferred method of payment
• let them know about the incoterms, awareness for all values, the location information, and nature of transaction information

If you hold a CCG (Customs Comprehensive Guarantee) we will need your CCG CDS reference to use your deferment account.

If you are an authorisation holder for any other customs procedures (Warehouse/Inward Processing etc) and have been provided with a CDS reference, please send a copy over to us also.

You can authorise KTL directly through your CDS account:

Once you have signed-up for CDS and set-up your direct debit for CDS you will need to authorise KTL Europe (UK) to use your Deferment Account and/or Cash Account.