HMRC extends Customs Declaration Service exporter deadline

HMRC has announced that exporters will have until November 30, 2023 to move across to the Customs Declaration Service (CDS). Following a consultation with the border industry, this will ensure businesses have enough time to prepare for the change.

After November 30, 2023, businesses will need to use the CDS to make export declarations for goods sent out of the UK, as they already do for import declarations.

If businesses have not already done so, they should carry out the following initial steps:

• apply for an Economic Operator Registration and Identification (EORI) number beginning with 'GB'
• subscribe to CDS
• read the latest CDS guidance – including the updated CDS toolkit and Key differences between CHIEF and the CDS guidance and the introductory UK exports guide

Inland Border Facilities closures

The last two remaining interim Inland Border Facilities (IBF) sites at Warrington and Ebbsfleet are now closed. Services continue to be available at Sevington and Holyhead IBF sites.

Make sure you are claiming preference correctly when importing and exporting goods

1. Claiming preference when importing goods travelling via the EU

Goods originating from non-EU trade partner countries arriving in the UK via the EU do not automatically qualify for preference. Such goods must meet the rules of origin set out in the trade agreement with that specific trade partner and the importer must hold the correct proof of origin. The goods must also have met the 'direct transport' or 'non-alteration' rule. This allows preference to be claimed for goods even when they are transported through other countries, but only if they remain under customs control when transported.

If you are unsure if you can claim preference on imported goods, you should pay the full tariff. If you find that the goods would have qualified and you obtain a valid proof of origin, you can make a claim for preference at a later date.

Goods do not qualify for preference in the following circumstances:

• if the goods have been released into free circulation en route to the final destination
• if you do not hold the correct documentation to prove the origin of the goods or are unable to prove the goods have not been manipulated en route to the UK
• if the goods do not meet their product-specific rule of origin in the relevant trade agreement or GSP arrangement
• if there is no trade arrangement in place with the country of origin

2. Exporting goods which may qualify for preference

For goods to be classified as originating in the UK, they must meet their product-specific rule in the relevant trade agreement.

Find more information about importing and exporting goods using preference agreements on GOV‌‌‌.UK.