CDS Declarations VAT and Excise Duty Issue

BY:

Niamh O'Connor
3 January 2023

SHARE:

On 30th December 2022 there was an issue with CDS declarations where VAT charges had been duplicated, this also duplicated excise duty.

A fix has been implemented and CDS declarations can be submitted as normal.


Please Note:

If you use a Duty Deferment Account for VAT or Excise payments, and have duplicate charges as a result of the issue on Friday 30th December 2022.


HMRC have advised the following... We can process a Current Month Adjustment (CMA). In order to make the adjustment before the next Direct Debit, the form C285 must be received and processed by Friday 6th January 2023. Therefore, we urge you to return the form by Thursday 5th January at the latest. If you do not meet this deadline, there is a risk you may be charged a higher amount than the amount you owe.

 

When completing the form, on the last page, please select the box to process the Current Month Adjustment CMA.

 

You can also use this process for excise duty.


If you have been affected by the issue last week you can apply for the CMA using the link below.

 

https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

 


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 From 1 July 2026, it has been replaced by a temporary €3 Customs duty per line item, particularly for goods falling within the EU distance sale rules.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