The initial plan had set the implementation date for CDS for exports to be scheduled for the end of October 2023. However, HMRC has announced that selected high-volume declarants will only move to CDS for exports by Thursday, 30 November 2023, with a second implementation stage for all other businesses moving to CDS for exports by Saturday, 30 March 2024. 

The high-volume declarants scheduled to be moved across to CDS in November this year will be contacted directly by HMRC or their software development team to advise if this is the case. 

Further details can be found at the link below: 

https://www.gov.uk/government/news/phased-approach-to-cds-export-migration-announced 

HMRC have further requested that as part of their endeavours to ensure that CDS effectively supports all export routes and declaration types, businesses do not attempt to move from CHIEF to CDS for exports before the published scheduled date of 30th March 2024 unless expressly advised to do so by HMRC or by their software provider. 

Exporters and agents that use software to make export declarations may wish to check directly with their software developer for up-to-date information on when to start making CDS Export declarations. 

HMRC are still keen to ensure that UK businesses are ready for CDS implementation in good time and encourages using the Trader Dress Rehearsal system to test readiness. 

Trader Dress Rehearsal 

The TDR system allows a business to practice submitting CDS export declarations in a safe test environment. The use of the TDR has proven successful in user transition to the live online CDS.  Further information on the TDR can be found through the link below: 

https://www.gov.uk/guidance/using-the-trader-dress-rehearsal-service 

Actions you can take now to prepare for moving to the CDS for exports in 2024 

If you have not already done so:  

1.  Apply for an Economic Operator Registration and Identification Number (EORI) with the prefix of GB.

Link below: 

 https://www.gov.uk/eori 

2.  Subscribe to the Customs Declaration Service to enable the submission of export declarations through your business software to the CDS.

Link below: 

https://www.gov.uk/guidance/get-access-to-the-customs-declaration-service 

3.  Contact the software provider you will be using to submit your export declarations through CDS to determine whether: 

• Your business can authorise your software so that you are ready to submit export declarations through CDS and  
• Start using their software to access the free Trader Dress Rehearsal (TDR)system. 

If you do not have a software provider, further details can be found here:  

Software providers providing CDS export software. 

Strong & Herd conducts CDS Export Courses utilising the following software platforms: 

• SGS 
• Descartes Systems 
• Thyme-IT 

Additionally, we offer the option of conducting in-house courses with alternative software providers if clients can grant us access. 

Suppose your business uses the National Export System web service (NESweb) to submit export declarations through CHIEF. In that case, you can use the new HMRC Make an Export Declaration Online service, which will launch this winter.   

This new service will replace NESweb and allow you to practice submitting export declarations through the TDR service.  

Who can start making declarations on CDS now? 

Your business may be able to move your exports to CDS before 30 November 2023 if your business: 

• exports goods using the Goods Vehicle Movement Service (GVMS) at GVMS locations only, and the following exceptions do not apply: 
• there is a chance your goods could be rerouted to an inventory-linked location or 
• you use temporary storage facilities; or 
• you use a designated export place; or 
• you export excise goods. 

HMRC advises that a business should continue to submit export declarations through CHIEF if there is any doubt as to whether the exceptions above apply to your business practice and HMRC or your software developer has not contacted you about moving to CDS. 

Again, we would suggest contacting your software developer directly for further guidance may be prudent. 

Helping you prepare for your move to CDS for exports 

Further published CDS guidance and resources are available from the following guidance pages. 

https://www.gov.uk/government/collections/customs-declaration-service 

https://www.gov.uk/government/publications/customs-declaration-service-communication-pack/key-differences-between-chief-and-the-customs-declaration-service--2 

For more general customs contact information, HMRC have published data in the following link: 

https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries 

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: