The letter applies to those involved in consolidating goods for export and for all goods exported by air.

If you do not complete the Customs export formalities - create the export declarations and associate and close the Master Unique Consignment Reference (MUCR) for the goods you export, HMRC advises that you pass these details to whoever does this on your behalf.

HMRC is replacing the Customs Handling of Import and Export Freight (CHIEF) system with the Customs Declaration Service (CDS). This guidance has been drafted to ensure the transition from CHIEF to CDS is as seamless as possible.

If you are part of the export supply chain, it’s important that you are aware of the changes you must make. These include the following:

• Declarants
• Carriers
• Hauliers
• Consolidators
• Other Intermediaries

Some groups working in the export supply chain are not properly creating and completing the Customs export formalities through CHIEF. These behaviours cause unnecessary delays at the border.

What do I need to do?

If you work in the export supply chain and are responsible for completing the Customs export formalities, you must take the following actions.

1. Finalise and close the MUCR before arrival at the UK border.
2.  If you are arriving your shipment at an inventory-linked maritime location, including a Designated Export Place (DEP), and are currently providing a MUCR reference to the carrier or DEP operator ahead of creating the consolidation on CHIEF, you should not provide the MUCR until it has been finalised and closed.
3. If you are arriving your shipment at an inventory-linked airport, and your software supports the Airline Delivery Schedule, we recommend that you produce this report before delivering your shipment to the airline or temporary storage facility.
4. For arrivals at inventory-linked maritime ports, avoid creating a MUCR with a single Declaration Unique Consignment Reference (DUCR) and use the DUCR as a reference instead.
5. Arrive your shipment at the UK border on time.
6. The above MUCR best practice steps should continue to be observed once you have migrated to CDS.

You must also use the CDS MUCR format containing only one hyphen. You may encounter delays if you use a CHIEF MUCR format using more than one hyphen.

Following the steps above will ensure your goods avoid being delayed unnecessarily at the border. It will allow the community system providers at these locations to continue preparing to support your move to CDS.

If you are interested in exploring this topic further, you might find it worthwhile to consider the training courses and live clinics offered by Strong & Herd LLP: