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Customs declaration completion requirements the UK
Use this guide as a supplement when using the CHIEF and CDS trade tariffs to import and export goods to and from Great Britain (England, Scotland and Wales) after the end of the transition period.
Details
HMRC is closing the Customs Handling of Import and Export Freight (CHIEF) system on 31 March 2023. The Customs Declaration Service (CDS) is replacing it as the UK’s single customs platform.
This guidance supplements the CHIEF and CDS trade tariffs when making declarations. It should be read in conjunction with the current versions of the UK Trade Tariff: Volume 3 for CHIEF and CDS.
It provides high level information on the customs requirements and includes the specific changes and declaration completion requirements where they differ to the current published Tariff instructions.
You should make sure that the instructions specific to the declaration system being used are read.