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HMRC announces series of border updates

By April 16, 2024No Comments

HMRC has announced a series of border updates effective either now, or extremely soon:

Changes to supplementary declarations

In May 2024, HMRC will introduce changes to the Simplified Customs Declaration Process (SCDP) and Simplified Export Declaration Process (SEDP). These changes reflect feedback from the call for evidence held in 2022, which indicated businesses and the wider border industry would value more time to complete declarations and more flexibility in respect of aggregation timeframes.

What is changing?

Businesses will have more time to submit declarations. The Duty Deferment Account (DDA) payment date for all Customs Declaration Service (CDS) users will be extended from the ‘15th calendar day’ to the ‘16th calendar day’ of the month. Also an option to aggregate supplementary declarations across a calendar month will be introduced.

GOV.UK guidance will be updated in mid-April 2024, including details of the application process for monthly aggregation can be applied for.

For queries about this change contact Customs and Trade International Helpline on 0300 322 9434, or if you’re a Large Business, please contact your Customer Contact Manager or CIT Tax Specialist.

Customs Declaration Service update: All routes now open

All businesses may now move their export declarations to the Customs Declaration Service (CDS). HMRC have previously confirmed that businesses will have three months from being contacted to move to the CDS. Businesses will therefore have until Tuesday 4 June 2024 to move to the CDS.

After this date, customs declarations will no longer be able to be submitted through the Customs Handling of Import and Export Freight (CHIEF).

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

Subscribe to the Customs Declaration Service to be able to submit declarations from your software to the CDS
Contact the software provider you will be using to submit your export declarations to see if you can authorise your software and start using the free Trader Dress Rehearsal

Changes to VAT and Economic Operators Registration and Identification (EORI) guidance

If a business deregisters for VAT, any Economic Operators Registration and Identification (EORI) number(s) they hold will also be removed at the same time.

EORIs are needed for authorisations, including a UK Internal Market System (UKIMS) authorisation, and licenses. To continue using these businesses will need to apply for a new GB EORI number and take the following action:

● Authorisations (including Duty Deferment Accounts and guarantees) – contact the supervising
office. This can be found in the authorisation correspondence received originally.
● Licenses – to continue using these please contact the issuing Government Department

An EORI number is usually confirmed immediately. Once a business has a GB EORI, if needed and they meet the relevant criteria, they will then be able to apply for an XI EORI number. The number will be issued within five working days of applying.

If a business needs help getting a new EORI number, please contact HMRC or call 0300 322 7067.

Ben Kemp