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 September 2026
The de minimis duty-free rule for goods valued under €150 has been removed for certain low-value imports into the EU. From 1 July 2026, it has been replaced by a temporary €3 Customs duty per line item, particularly for goods falling within the EU distance sale rules.
by Gail Leeson 10 September 2026
Vaping Products Duty will apply to all vaping liquids manufactured in or imported into the UK. The duty will apply regardless of the product’s nicotine content.
by Niamh O'Connor 1 September 2026
After 31 Years in International Trade, Strong & Herd Founder Sandra Strong MBE Announces Retirement and Leadership Succession.
Show More