Update on Customs Declaration Service (CDS) timelines

After 30 March 2024, businesses should make all export declarations through the Customs Declaration Service (CDS), as they do for import declarations.

HMRC works closely with community system providers, software developers and other border industry partners to ensure IT is thoroughly tested to enable all businesses to use CDS for exports. This includes testing to enable export declarations for goods exported through inventory-linked locations to be submitted through CDS.

HMRC is committed to supporting businesses in moving their export declarations to CDS as soon as possible.

Most businesses will be able to move by 30 March 2024, but we understand not all customers can migrate before the deadline. Companies will be given three months from when HMRC tells them they can migrate to do so.

There will also be a robust exceptions process in place following the initial three months for businesses who cannot migrate by this extended deadline through no fault of their own.

Further details on migration timelines

HMRC expect that:

From January, export declarations for goods exported using the Goods Vehicle Movement Service (GVMS) through GVMS locations can only be made through CDS, providing the following does not apply:

• There is a chance goods could be rerouted to an inventory-linked location or
• You use temporary storage facilities; or
• You use a designated export place

From early February, export declarations for goods submitted through inventory-linked airports should be submitted through CDS, providing there is no chance your goods could be rerouted to an inventory-linked maritime location.

From early March, export declarations for goods submitted through inventory-linked maritime locations are due to be submitted through CDS. By this point, all export declarants should be able to start submitting all export declarations through CDS.

HMRC will contact businesses directly to confirm further details of timelines around when migration will commence.

Next steps to prepare

If businesses have not already done so, they should carry out the following steps to prepare:

1. Subscribe to CDS to submit export declarations. Declarants who have already subscribed for imports do not need to do so again.
2. Access the free Trader Dress Rehearsal (TDR) Service to practice submitting declarations in a safe test environment. You should contact your software provider to ask if you can start using their software for TDR

HMRC will continue to provide support for businesses making export declarations through CDS.

Information about Transit Accompanying Document Movement Reference Numbers (TAD MRNs) and Master Unique Consignment References (MUCR) usage

HMRC has recently updated guidance on using TAD MRNs and MUCRs to support the move to CDS for exports.

On TAD MRNs, all declarants and hauliers that complete Goods Movement References (GMRs) must follow the ‘Create a Goods movement reference number’ guidance on GOV.UK to ensure that they are not making errors and correctly using Declaration Unique Consignment References (DUCRs) when submitting export declarations involving GVMS locations.

MRN Declarants

MRN Hauliers

On MUCRs, we have explained how to correctly complete the Customs export formalities - creating the export declarations, associating, and closing the MUCR for the goods they export, or whoever does this on their behalf.

Read the complete MUCR Guidance here: https://www.strongandherd.co.uk/cds-exports-mucr-best-practice.

If you are interested in exploring this topic further, you might find it worthwhile to consider the training courses and live clinics offered by Strong & Herd LLP: