HMRC explains timetable for moving to new service
The Customs Declaration Service (CDS) will be the mandatory way to make export declarations from 1 December 2023, but at the moment not all businesses can use it. HMRC is writing to businesses explaining when they will be able to make the transition. What do you need to know?

The CDS is an online platform for submitting import and export declarations. For imports, it's essential if you want to use postponed VAT accounting, and the preceding system closed towards the end of 2022. However, for exports the deadline for transitioning was extended. It will now be compulsory from 1 December 2023. If you've not already done so, you should migrate to the CDS as soon as possible. Some businesses cannot use the CDS, as it doesn't currently support certain types of declaration. HMRC is now writing to explain when affected businesses will be able to move:
- From late February 2023, export declarants that only move goods through UK ports that use the Goods Vehicle Movement Service
- From May 2023, export declarants that currently use the National Export System web service to submit export declarations on CHIEF
- From September 2023, export declarants using inventory-linked ports and Designated Export Place movements.
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