CDS Exports - Guidance for Re-routing Arrived Exports

HMRC has published guidance on the procedure for re-routing Exports from one Arrived location to another.

Exporters and hauliers must inform declarants of the intended port of exit to enable the correct details to be provided on the Arrived Export declaration. However, the port of exit can sometimes change, due to unforeseen circumstances, after the declarant has submitted the Arrived Export declaration.

If the goods are re-routed to an alternative Arrived Export location and the location included on the Arrived Export declaration is no longer correct, the declarant must follow the below steps:

1) Cancel the original CDS Arrived Export declaration.
2) Submit a new CDS Arrived Export location with the revised routing Arrived Export location code in Data Element 5/23.

This will enable the goods to exit through the re-routed Arrived Export location.

The only exception to the above is if goods are moving via the short straits (Dover and Eurotunnel) and the location code declared is GBAUDEUDEUDEUGVM. In this case, no further action is necessary.

The full HMRC guidance for declarants can be found here. 

MCP plc - 9 July 2024