CDS Currency Conversion Easement

BY:

Bernard O'Connor
4 August 2022

SHARE:

Temporary changes to the Customs Declaration Service - Goods of a Negligible Value and Gifts

HMRC has announced a temporary change to the currencies allowed on CDS import declarations for:

 

Imports of goods with a Negligible Value (under GBP 135)            CDS Procedure              4000    C07

Imports of goods under Gift Relief (value under GBP 39)                CDS Procedure              4000    C08

 

Currently, declarants can only use GBP when completing import declarations for Negligible Value goods or Gifts (Data Element 4/14).

 

However, from 1 August 2022, HMRC has temporarily removed this requirement to use GBP and declarants can now input a foreign currency in this Data Element.


HMRC says that, converting foreign currency into GBP is either a manual process, or requires a system change by software developers. HMRC believes this is taking up additional resources for businesses moving across to CDS so have temporarily removed this requirement.


HMRC emphasises that traders must still ensure they meet all requirements, including the value limit, before claiming Negligible Value or Gifts relief.


As this is only temporary change, businesses should continue to make progress on developing their own solutions and processes.


Strong & Herd CDS Resources and Training

CDS Community™ Membership

Practical and clear advice and assistance for importers , exporters , agents and those that are completing their own declarations.


CDS Clinics & Spotlight Sessions
Ou
r clinics have been developed to give you an opportunity to ask questions and bring working examples of issues you facing surrounding the changes.


CDS Training
CDS is a major change to the way in which customs declarations are made, and this course provides detailed information on the changes.




OneCall™ Email assistance as and when required; A one-call solution for all your import, export and customs enquiries. Export help. Import help. Customs help.

Stay informed about customs and international trade matters by subscribing to our OneCall™ service. This comprehensive offering includes a dedicated email helpline for support, timely practical updates direct to your inbox (Did You Know?), monthly UK Customs & Trade Briefings and access to an interactive members' area with an exclusive community for our subscribers.

Subscribe Today ➝

International Trade Updates & Spotlight Newsletter

Subscribe to our free information emails covering international trade topics...

Subscribe to our newsletter ➝

MORE INDUSTRY INSIGHTS...

by Gail Leeson 10 June 2026
HMRC have published a service update confirming the launch of a new Online Tariff Tool Developer Portal, enabling the management of Application Programming Interfaces, or APIs, for those that use direct data access to the UK Trade Tariff.
by Andy Baker 10 June 2026
CDS 5.2.0 for release on the 4 th July 2026. During this period, please note that any pre-lodged declarations affected by the changes should be amended before the goods arrive. If customs declarations are not correct prior to arrival, they will be rejected.
by Andy Baker 5 June 2026
On the 2 nd of June 2026, the USTR (Office of the United States Trade Representative) updated its Section 301 investigation into the tariffs under the Trade Act of 1974 regarding forced labour.
Show More