Guidance

Customs declaration completion requirements for Great Britain

Use this guide as a supplement when using the CHIEF and CDS trade tariffs to import and export goods to and from Great Britain (England, Scotland and Wales) after the end of the transition period.

Applies to England, Scotland and Wales

Documents

Tariff Volume 3 Great Britain Supplement CDS and CHIEF

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Details

HMRC is closing the Customs Handling of Import and Export Freight (CHIEF) system on 31 March 2023. The Customs Declaration Service is replacing it as the UK’s single customs platform.

This guidance supplements the CHIEF and CDS trade tariffs when making declarations. It should be read in conjunction with the current versions of the UK Trade Tariff: Volume 3 for CHIEF and CDS.

It provides high level information on the customs requirements and includes the specific changes and declaration completion requirements where they differ to the current published Tariff instructions.

You should make sure that the instructions specific to the declaration system being used are read.

Published 21 December 2020
Last updated 25 January 2022 + show all updates
  1. The page has been updated to reflect a change of date for code 999L from 29 January 2022 to 7 February 2022.

  2. Information included at Page 28 regarding a temporary simplification in relation to the completion of the Buyer/Seller details (Data Elements 3/24 to 3/27) on an import declaration.

  3. The Tariff Volume 3 Great Britain Supplement CDS and CHIEF has been updated to reflect that changes previously scheduled for 22 January 2022 will now become effective on 29 January 2022.

  4. Changes have been made to the Great Britain supplement to include new guidance for changes that come into effect from Jan 2022. Completion instructions on how these changes affect the customs declaration for CHIEF and CDS are included in Part 2, including new codes lists in Annexes. The document has also been updated to provide guidance on 2021 changes that are still extant.

  5. This page has been updated with CDS and CHIEF declaration completion requirements for freeports.

  6. This page has been updated in a RoRo footnote at page 71 and 123 to replace an incorrect reference to Eurostar with the word ‘Eurotunnel’.

  7. Tariff Volume 3 Great Britain Supplement CDS and CHIEF has been updated.

  8. Information about HMRC closing the Customs Handling of Import and Export Freight (CHIEF) system on 31 March 2023 has been added.

  9. The Tariff Volume 3 Great Britain Supplement CDS and CHIEF has been updated to notify interim requirements when entering certain document codes in CDS, when a waiver is claimed or an open licence is being declared.

  10. The Great Britain CDS and CHIEF supplement has been updated.

  11. Various changes have been made including: information about form INF3, moving goods through Cairnryan, the requirements for certain movements declared to CHIEF, EU airport International Air Transport Association codes and percentages for Zone Q.

  12. The Great Britain CDS and CHIEF supplement has been updated.

  13. First published.