CDS Exports: Dos & Don'ts for Success

You can move all your export declarations to the Customs Declaration Service from Monday 4 March

HMRC have announced that all businesses will be able to move their export declarations from CHIEF to CDS from Monday 4 March. This includes declarations for all goods that move through all routes - including inventory linked maritime locations. Further details of the announcement can be found within our previous news article, which can be found here.

In addition to the announcement, HMRC have published best practice guidance for submitting and managing export declarations using CDS. Below is a summary of the details relevant to maritime operations and inventory linking. We strongly encourage you to thoroughly read the HMRC document as this provides further detail; in some cases, important information about declaration content.

• If you are submitting a CDS exports pre-lodged declaration for goods exiting via one of the inventory linked locations where GVMS is in operation for imports only, do not use a GVMS goods location code. If you have already used a GVMS goods location code, amend the declaration before goods physically arrive at the port. An article was published on our news page regarding this and the goods location codes that should be used on on 26 February; this can be found here.
• Do not enter MUCR details in the DUCR field or vice versa. If this occurs, you will need to submit a new declaration with a new MUCR and, if applicable, associate all non-errored DUCRs into the new MUCR.
• Do not reuse a live DUCR for a subsequent declaration. The DUCR will be rejected and, in addition, the rejected status will overwrite the status of the original (successful) declaration. If you have used the same DUCR twice, submit a new declaration with a new DUCR.
• If you create consolidations, do not include more than one hyphen in the MUCR. Also ensure that the MUCR is closed before arrival at the UK border. Our previous news article about this can be found here.
• Do not create DUCR Part numbers in your CDS export declaration. CDS does not recognize part numbers.
• Do not submit a declaration into either CDS or CHIEF that already has an existing pre-lodged declaration in the other system. I.e. if a CDS declaration has been submitted, do not submit another in CHIEF - and vice versa. A declaration can only be live in one system at a time. If you revert to CHIEF for a declaration where one has already been submitted in CDS, you must not reuse the same DUCR.
• Do not provide your CHIEF declaration MRN to your loader/carrier for arrival. You should instead provide the CHIEF DUCR.
• Do not assume your MUCR has gained Permission to Progress (P2P) solely based on the CDS status. Ensure you also check the status in CHIEF to locate any uncleared DUCRs. Your MUCR will only gain P2P if all DUCRs in both systems are cleared.
• If a declaration is cancelled or rejected on arrival, and is associated with a MUCR, you must disassociate the DUCR from the MUCR. Cancelled declarations are not automatically disassociated from MUCRs and failure to remove the cancelled or rejected DUCR from the MUCR will error arrival of the whole MUCR, resulting in delays at the frontier.

The above has been provided here because these are some of the difficulties declarants may encounter, when beginning to submit CDS declarations. The above is not exhaustive, and we strongly recommend that affected customers thoroughly consult the full guidance document published by HMRC. The full HMRC guidance can be viewed here.

MCP plc - 1 March 2024