New HMRC Customs Declaration Service (CDS)

To coincide with the potential issues arising from a no deal Brexit outcome, HMRC is rolling out a new Customs Declaration Service (CDS). This will apply to all non-EU trading and in the event of no deal, it will also apply to intra-EU trade. CDS replaces HMRC’s ‘CHIEF’ system that enables the electronic transmission of import and export data to HMRC.

Whether you currently use an agent or complete the C88 goods description form required yourself, it is advisable to apply for an EORI number if you don’t already have one (see Brexit – no deal preparations). Having an EORI number is a key requirement for CDS in addition to being recommended in the event of a no deal EU exit.

We’d advise that if currently using agents or freight forwarders then NHS organisations should liaise with them to establish what further information may be required under CDS.

For those that use a manual declaration (C88 SAD form) which is sent to HMRC’s National Clearance HUB, HMRC say that this facility will no longer be available following CDS. If only a small number of import declarations are made, these can be made via a new online system. This will be limited to 10 declarations per year.

To find out more about the online system, HMRC has published the following guidance: https://www.gov.uk/guidance/how-hmrc-will-introduce-the-customs-declaration-service#forms-c88