However, some UK businesses, including agents and forwarders, have been unable to migrate due to IT or software technical issues with either CHIEF or CDS.   

Important: All UK businesses that used CHIEF to make declarations should now have migrated to CDS, unless an HMRC IT software or technical issue prevents this. 

If your business has not yet moved to the CDS, you should do so immediately by following the steps on the Declarant Check List for CDS Exports, link below: 

Declarant checklist for exports – moving to the Customs Declaration Service - GOV.UK (www.gov.uk) 

Where to get help 

Help is available for those businesses struggling with CDS migration. 

HMRC are running a Webinar on Thursday, 25th April 2024, at 09.45.   

Registration (gotowebinar.com) 

The HMRC webinar will cover the topics listed below and will ensure that you receive a recording of the webinar after the event. 

• Pre-requisites for moving to the CDS 

• Getting access to the CDS 

• Understanding CDS declaration requirements 

• Support to help you make the move, including testing 

• CHIEF closure 

Questions can be submitted during the webinar using an on-screen text box. 

Where an existing HMRC IT issue blocks migration 

If you are confident that your migration to the CDS is currently blocked due to an existing HMRC IT functionality issue, you can apply for an exception from 1st May 2024. 

To apply for an exception, you must send an email to chiefextension@hmrc.gov.uk, including evidence of the issues you experienced with the Business Information to be Supplied listed below.   

Business Information to be supplied: 

• the name of your business 
• your contact details – including your name and phone number 
• your business’ EORI number 
• the reason you are applying for an exception 
• confirmation you have tried to migrate and the reason this was unsuccessful - including any references or notifications received from HMRC 
• any other relevant supporting information – including any previous emails from HMRC relating to the HMRC IT functionality issue that is blocking your migration 

Where another IT technical issue blocks migration to CDS 

If an existing HMRC IT functionality issue does not block your move to the CDS, but other IT or software factors are impacting your ability to be ready for 4th June 2024, further support is available by emailing cdsmigration@hmrc.gov.uk 

Applying for an Exception:  Limited Exception applications are available from 1st May.

HMRC will open applications for limited exceptions to extend access to CHIEF. This is limited to businesses that can evidence an inability to migrate due to an HMRC IT function preventing migration. This is the only reason for an extension.   

If the above applies, and HMRC is committed that it must be an HMRC IT issue blocking the migration, an application can be made by email to the following address from 1st May 2024. chiefextension@hmrc.gov.uk 

Include the business information to be supplied, which is listed above as supporting evidence. 

Applications made will be subject to a rigorous assessment process, which must be completed by 4th June to enable an exception extension for your business to 4th July. 

A lack of business preparedness for CDS migration will not be accepted as a reason for an exception application. 

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: