Guidance

UK Trade Tariff: trader entry of customs data into CHIEF

Updated 4 January 2024

If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS.

1. Introduction

1.1 General

Facilities exist to allow traders to input data direct to the customs computer CHIEF (Customs Handling of Import and Export Freight). They are available at Entry Processing Unit (EPU) sites with Direct Trader Input (DTI) links.

Traders who want to use the facility must apply to the collector at the port or airport where importations are to take place.

Send any enquiries about the development of DTI to:

HM Revenue and Customs
CHIEF Operations
10th Floor
Alexander House
21 Victoria Avenue
Southend
Essex
SS99 1AA

This publication gives information about:

• using DTI to enter import data
• how to use CHIEF’s calculation and interrogation facilities
• query and amendment procedures
• how using CHIEF and DTI affects clearance
• accounting requirements using the Flexible Accounting System (FAS) which DTI users must follow

The UK Trade Tariff import guide gives details on the fields to use to enter data into CHIEF.

Most transactions are available via the CHIEF Human Computer Interface (HCI) but transactions ISAD, IC21, IWRD, XTCE and AIME are also available via the Electronic Data Interchange (EDI) interface. Transactions ISDI and ISDW are only available via EDI.

The instructions below only apply to CHIEF HCI. Physical implementation is at the discretion of your local hardware supplier who may choose not to support some CHIEF facilities, or implement them in a different way.

The implementation chosen by either your local terminal software supplier or DTI system operator, or both, may vary the interface and further information should be sought from the appropriate local software supplier’s user guides.

If you want to use facilities based on EDI, you’ll need to consult the user guide provided by your local terminal software suppliers (terminal and DTI).

1.2 CHIEF availability

CHIEF is normally available to DTI users 24 hours a day, every day. For various reasons, there will be times when CHIEF is not available, in full or in part, to traders. In these circumstances, the commissioners of HM Revenue and Customs (HMRC) will not be held liable for any damages or claims arising from the non-availability of the CHIEF system.

There are procedures to follow when CHIEF is not available.

2. Data input

2.1 General

A pre-printed or plain paper declaration must be produced and signed, showing the data input to and accepted by CHIEF.

On DTI systems with inventory links, report must be made by the creation of an inventory record on the port or airport system computer. CHIEF passes on the results of entry processing to the port system computer to update on the relevant record. Instructions for the operation of DTI systems are issued locally to participating traders.

2.2 Primary command codes and screen displays

The primary command codes (entered at top of screen) for input of import entries are:

Code	Description
IIFD	Insert Single Administrative Document (SAD)
IICR	Insert C21
IIFW	Insert warehouse removal declaration
AIME	Amend import entry (all 3 types)
ANGA	Notify goods arrival
RDE2	Produce duplicate E2
LSTR	List stored entries
LTUE	List traders uncleared entries
LIEV	List import entry versions
DEVD	Display entry versions details
XTCE	Delete entry or request cancellation of entry by customs

2.3 Secondary commands

Available secondary command options (for example, validate, commit and store) are shown at the bottom left-hand corner of the screen, at the end of each phase of processing. Any available option can be chosen by inputting the first 4 characters into the action code box at the bottom right of the screen.

You can ask CHIEF for a validity check at any time by using the validate action code (VALI). For example, after inputting a page of data you might want to check for errors before adding further data to the entry.

Once you’ve finished inputting all data for an entry, you should commit the data to CHIEF using the action code (COMM). At this point any errors on the entry will be shown. If there are errors, you can amend the errors at this stage, or store the entry with errors using the action code (STOR) for later amendment.

A confirmatory message at the bottom of the screen will give a special store reference (IE-KEY), which you should note. This reference is needed to retrieve the stored entry once you’re ready to amend it.

To retrieve a stored entry, use the command LSTR (then STORE) to list your stored documents queue, then use the downward select function against the relevant item. Place the cursor in the appropriate item and use action message ‘Escape S’. The entry can then be corrected and either re-validated or committed, or both.

You can abort an entry before it is committed using the action code (ABOR).

Primary command codes, for example, ISAD, may be input to the action code box to enable a series of inputs of the same type to be made.

2.4 Screen and print responses

Entry acceptance by CHIEF

When an import entry is successfully committed, an acceptance response will appear on the screen and an entry acceptance advice (output E2) will be produced on the DTI trader’s character printer.

This advice will contain details of:

• date and time of entry acceptance
• entry number and consignment details
• details of value, duty and other charges
• customs selection route

When an entry is selected to route 2, an examination advice (output E1) will also be generated. Attach it and the E2 to the entry before presentation to customs.

When an entry is selected to route 3, output E2 will include the time by which the entry must be presented to customs.

Find a list of CHIEF character printer outputs generated during entry processing, and their meanings.

Error responses

There are 3 types of error response:

Error response	Description
Error (E)	Indicates a primary or secondary validation failure. Primary validation is applied to each field and includes checks for mandatory fields not supplied, non-numeric quantities and dates out of range. Secondary validation involves cross-checking fields within the entry, for example, that the commodity code is compatible with the customs procedure code, cross-checking with data outside the entry, or that a commodity code exists. The error must be corrected to allow processing to continue.
Warning (W)	Indicates a credibility failure. Where the item or combination of items appears unlikely, the data must be confirmed or corrected before it can be accepted for further processing.
Comment (C)	Gives advisory information on the status of the transaction.

2.5 Paging and scrolling facilities

You can move through the entry either physically, in pages, or logically, in segments. For example, the header is a single non-recurring segment, and each item of a multi-item entry is a recurring segment. The following codes are used in the action box:

Direction:

• + forwards from the cursor position
• – backwards from the cursor position
• < relative to start of entry
• > relative to the end of entry
• = to position directly at an outer-level segment (scrolling only)

The number of pages or segments to move, P indicates paging, S indicates scrolling. The default is P.

Examples:

Code	Short form	Function
+1P	+1	Move forward one page
-2P	-2	Back 2 pages
<P	<	To start of entry
> P	>	To end entry
4P	<4	To fourth page of entry
> 4P	>4	To fourth page from of entry
+1S		Forward one segment
-2S		Back 2 segments
=3S		To third outer-level segment

Traders may store entries in error for future amendment or input. Traders may delete an entry which has not been legally accepted without customs approval provided it:

• is pre-lodged
• has not been queried by customs
• has not been detained by customs
• has not been previously recorded as ‘goods arrived’

Front End Credibility (FEC)

This automatic checking facility compares the data in certain boxes, such as ‘quantity to value’.

If CHIEF queries the data, you must either amend it if it’s in error, or confirm the data entered.

2.6 Selection routes

On acceptance by CHIEF entries are allocated to a selection route for control purposes. The selection routes are:

Route	Description
1	Supporting documents to be examined.
2	Goods to be examined.
3	Automatic clearance after a period of time. Documents must be produced to customs.
6	Automatic clearance after a period of time. CFSP supplementary declarations and paperless entries without any post clearance action.
E	Applies to entries with stored data linked to them.
F	Applies to entries with unresolved FEC failures.
H	Applies to pre-lodged entries.

2.7 Rates of duty and VAT and value for duty

Under Section 10 of the Finance Act 1981, the rate of duty and VAT payable, the rate of exchange and the value for duty, are those applicable at the date and time of acceptance of the entry by customs.

For the purpose of Section 10 of the Finance Act 1981, acceptance of an entry input to CHIEF is the date and time that the computer’s acceptance responses are output on the visual display unit (VDU) screen. This date and time is printed on the entry acceptance advice and is recorded on the system.

Where, by reason of a failure of the system, entry cannot be accepted by the computer but is made under the fallback procedure the rates of duty and tax payable are those in force at the date and time of delivery of the entry to the proper office.

2.8 Lodgement of the declaration

Lodge the declaration at the proper customs office as soon as the entry has been accepted. It should include all supporting documents such as output E2 (or H2 for pre-lodged entries) and, where appropriate output E1. Instructions are issued by the appropriate collector, giving details of the offices at which declarations and any further necessary documents must be produced.

Once a declaration has been lodged with customs it’s not normally returned to the DTI agent.

2.9 Examination advice

At some locations when an entry is selected to route 2, the examination advice (output E1) produced, with the entry acceptance advice (output E2) in the office of the agent making the entry, is annotated with the examination requirements by customs and passed to the transit shed operator or wharfinger for production of goods.

3. Query and amendment

3.1 Amendment to an entry

Errors identified by an agent

If it’s found after acceptance of the entry by the computer but before clearance, that either the declaration or the data input to the computer is wrong the declarant must input the correct data.

On acceptance by the computer, an output E4 (or H4 for pre-lodged entries) showing the amended details will be produced at the appropriate customs office. A revised output E2/H2 will be produced in both the declarant’s and the customs office. Customs may need a written explanation of the reason for the error.

Errors identified by customs following notification of vessel arrival

If an error in the entry is found by customs, details will be input on the computer and the declarant must correct the entry. Output E4 will be produced at the customs office where the query was initiated and a revised entry acceptance advice (output E2) will be printed at both the declarant and customs offices.

If the error involves an underpayment of over £500, an output E7 (declarant amendment advice) and a revised E2 will be produced in the declarant office only. The output E7 acts as an advice to the declarant that a letter of explanation relating to the error is needed by customs. An output E4 is also produced in the customs office. The letter of explanation must be submitted to the appropriate customs office.

Errors identified by customs on pre-lodged entries

If an error is found by customs on a pre-lodged entry the process outlined above applies, except outputs H4 and H7 replace outputs E4 and E7 respectively.

Amendment of the entry record on CHIEF and release of the goods by customs does not prejudice any subsequent action by customs to take or to compound legal proceedings.

3.2 Types of entry amendment

Entries may be amended in different ways depending on the nature of the errors. These are:

• deletion of the entry
• replacement of a full entry by an abbreviated entry or clearance request or vice versa
• amendment of entry details or the insertion or deletion of items on entries

3.3 Deletion or replacement of entry

Paying agents can (using transaction XTCE) delete pre-lodged entries which have not had any formal customs involvement such as ‘Query’.

CHIEF will automatically delete any pre-lodged entries and invalid entries after a set number of days.

Only customs can delete entries once they’re legally accepted. To delete or replace an entry a request must be made to the designated customs office by the agent using transaction XTCE.

At certain DTI sites it’s possible that an entry may be transmitted more than once. In these circumstances transaction XTCE designated EPU must be used immediately to explain the circumstances and to prevent the automatic debiting of duty by deferment or the FAS.

The first entry must be lodged at the EPU in the normal manner. The second and any subsequent entries must be forwarded to the designated customs office together with the appropriate acceptance advices (E2) and a letter of explanation requesting their cancellation. Quote the original entry number on all correspondence.

3.4 Entry amendment

When it’s necessary to amend an entry other than by deletion, the paying agent should use transaction AIME. This provides the necessary screen format to identify the entry record to be amended. This transaction is used for SAD and C21.

The following data is required:

• EPU
• entry number and check digit
• date of entry
• reason for amendment

If an error involving underpayment of duty etc, is found after clearance, a post clearance demand note will be issued. Any adjustment will appear on the agent’s weekly statement, in the section headed ‘Duty debits’.

If the error involves an overpayment of duty etc, a written claim should be submitted to the National Duty Repayment Centre (NDRC) at Dover and any repayment due will normally be paid directly to the importer.

3.5 Entry query and reply procedures

When necessary, customs will query an entry using CHIEF transaction AQIE. This can only happen after an entry has been successfully committed and will cause report N6 to generate on the agent’s printer and allocate ICS code 14, 30, 40, B1 or B2 as appropriate to the entry. The entry will no longer automatically clear but will require customs intervention for clearance.

Agents should reply to the query using CHIEF transaction AIME if the entry requires amendment, and CHIEF transaction AQIE if no amendment is required.

4. Clearance

4.1 General

Clearance can be effected either by input of a clearance message to the system by customs or, for entries selected to route 3, automatically on the expiry of a ‘time out’ period unless the entry is previously queried, amended in a significant way or re-selected.

‘Time out’ gives a period of time after lodgement and before clearance within which customs can carry out general checks on the entry documentation. In computerised inventory linked systems once clearance is effected on the computer a removal note may be automatically printed on a printer in the appropriate airline transit shed or wharfinger’s office. Issue of this removal note constitutes customs authority to remove the goods.

Certain trade requirements must be met additionally before the removal note is produced. In the case of non-inventory linked DTI systems the removal note (C130 or plain paper version) is presented with the paper declaration for authentication by customs to provide authority to remove the goods. The C130 or local equivalent may now be used to cover a number of entries for the same trader, provided evidence is attached to support which entries the clearance relates to.

4.2 Payment of revenue

Deferred duty and other charges are recorded on duty deferment periodic statements, of which 4 are issued at approximately weekly intervals throughout the month. These statements are sent by post to the person whose deferment number was quoted on the declaration. The charges are collected by direct debit procedures.

Duty and other charges for immediate payment are written on the declarant’s FAS account. When previous payments credited to the account are enough to cover the charges due, the FAS account is debited. The account is available for interrogation by the declarant and a monthly statement is issued to the declarant itemising all credits and debit to the account.

4.3 Release against security

When an entry is queried, the declarant may request immediate release pending final resolution of the query against suitable security by amending the entered method of payment code(s) and submitting a written request to customs.

4.4 Detention of goods

If goods are formally detained, a notice of detention is issued to the transit shed operator or wharfinger having custody of the goods and a copy is issued to the agent concerned.

4.5 Updating of computer records

In dealing with an entry, customs input clearance to the computer as soon as they’ve completed any appropriate pre-clearance checks. All action prior to clearance (for example, re-selection, query or amendment) is noted on the computers entry record file without delay and this file is available for interrogation by DTI agents.

Find a list of Import Clearance Status (ICS) codes and their meanings.

5. General interrogation and calculation facilities

5.1 Entry interrogations

Transaction	Comments
LTUE (list traders uncleared entries)	This transaction allows you to list all import entries awaiting clearance which you have submitted.
LIEV (list import entry version)	This transaction provides you with a list of the existing versions of an entry. Stored data is displayed as version 99. Stored data which has never been accepted as an entry will also be listed.
DEVD (display entry version details)	This transaction allows you to display details of the current or previous version of data relating to an entry. Where a version other than the latest is required, access via LIEV (list import entry versions) which simplifies the task of selecting the correct version.
LPWN	This transaction provides you with a list of FAS Payment and withdrawal notifications and their status.

5.2 Other interrogation and calculation facilities

Some of the more commonly used transactions are shown below. For full details of all transactions available consult your CHIEF user guide.

Transaction	Comments
DCOM (display commodity)	This input identifies the type of commodity code, ie import, export, or both; whether additional codes are mandatory not required or, optional; the EC Supplement Group of the Additional Code Additional; the Measure of the Additional Code; the Unit of Quantity required by the Tariff. The Commodity Code may be input after the transaction mnemonics on the command line.
DUOQ (display unit of quantity)	Input is a unit of quantity (see Box 47(a) tax type codes) and, if required, a date and time in the past for which you require information. These may be input after the transaction mnemonics on the command line.
DQCV (convert unit of quantity)	Input is unit of quantity ‘to’ and ‘from’ (see Box 47(a) tax type codes) and, if required, a data and time in the past for which you require information. The quantity may be up to 9 numeric. The result is displayed in the ‘Quantity to Amount’ field. The input data may be input after the transaction code on the command line.
DCCV (display currency conversion)	The input fields are currency code, amount and a date. The Sterling equivalent is calculated and displayed on the screen.
DADV (display ad valorem duty calculation)	Input fields are currency code, amount, date and ad valorem rate together with indicator whether duty is included or excluded. The result is calculated and displayed in sterling.
DSDC (display specific duty calculation)	This transaction includes both a quantity conversion and a duty calculation. Input fields are source and target quantity codes, the quantity to be converted, and the specific duty rate. The result of the calculation is displayed on screen. Training Mode Calculations When the calculation of duty, etc is required, taking into account other factors such as valuation uplift and dutiable charges and deductions, input may be made in training mode. The resultant acceptance responses provide the details required.
DICL (display interest calculation)	This transaction allows you to input details of overdue payments and have the interest calculated with the appropriate interest rates.
LCGS (list country groups)	This transaction allows you to list country groups associated with a given country.
LRTO (list revenue tax types)	This transaction, lists the tax types appropriate to a given tax type override. The specified override is input after the transaction mnemonic.

5.3 CHIEF Accounting transactions

The most commonly used CHIEF accounting transactions for traders are:

Transaction	Comments
DADG (display accounting deferment authority)	Allows traders to interrogate their authority to use a consignee’s deferment account.
DDAL (display deferment account liability)	Provided they are authorised, allows trader to display details of liabilities of a deferment account both at national and EPU level for a specific day.
IPWN (insert FAS payment or withdrawal notification	Allows traders to produce FAS payment or withdrawal notifications to customs.
AFSQ (amend FAS suspense queue)	Allows traders to amend the order in which entries queued in FAS suspense will be cleared.
DFSA (display FAS suspense account)	This transaction allows you to view the transactions in your FAS suspense account.
IEPN (insert entry payment notification)	For specific entry.
AEPN	Override account limits and amend or cancel a notification.
LPWN	List all payment notifications and status.
AFOD (amend FAS owner details)	Must be completed if IEPN is to be used.
DFAD (display FAS account details)	This transaction allows you to display individual transactions and balances for a particular accounting date.

6. Payment and accounting

6.1 Flexible Accounting System (FAS)

Duty, VAT and other charges due for immediate payment as well as any payments due for official attendance are charged to DTI declarants through accounts maintained in their names. This accounting procedure is known as FAS. Goods will not be cleared from customs control unless the credit balance in the account is enough to cover all the charges due on the entry.

Where clearance is refused for this reason, the charges are held in suspense in the FAS account and an entry accounting advice (printout E9) will automatically be produced on a DTI declarant’s printer.

6.2 Payments

All payments must be notified via CHIEF using transaction IPWN or IEPN as appropriate.

Payments can be made by guaranteed cheque or bankers draft sent to:

HM Revenue and Customs
FAS Accounting
1st floor
Ralli Quays, West Wing
3 Stanley Street
Salford
M60 9HL

This office is not open to the public.

Alternatively payments can be made by electronic bank transfer (CHAPS or Bacs) direct to the HMRC bank account:

To pay from a UK account:

Sort code	Account number	Account name
08–32–00	12000962	HMRC FAS

To pay from an overseas account:

IBAN	SWIFT	Account name
GB21 BARC 2005 1703 9840 95	BARCGB22	HMRC FAS

To make sure payment is made to the correct FAS account, you must include the FAS notification reference. This can be up to 6 numbers and is generated on completion of the required notification screen (IEPN or IPWN) on CHIEF.

Further details can also be included, such as the:

• EPU number — a 3-number code of the port or airport of import
• TURN or EORI — a 12-number code identifying whose FAS account the payment will be going to
• entry number and date (if the payment is for a specific entry) — the entry number is 7 numbers (there is no specific format for the entry date)

The payment details and FAS notification reference (and any accompanying references) must also be included in an email sent to the Salford Accounting Centre — customsaccountingrepayments@hmrc.gov.uk.

In the subject line of your email include either:

• ‘FAS Payment Advice’ or
• ‘FAS Enquiry’

The email with details of the payment and FAS notification replaces the C&E514 form and all earlier versions such as the banking form (previously required for electronic bank transfers), C&E322 (FAS Single Indemnity) and C&E323 (FAS Standing Indemnity).

6.3 Issue of statements

The monthly FAS statement provides details of all credits and debits made to the account during the previous month. The account is also available for interrogation throughout the current period using CHIEF accounting transactions. A FAS account statement will be issued and delivered electronically when the FAS account owner subscribes to the FAS e-delivery service. This service will provide the FAS statement as an attachment within an email.

Subscription is available to all FAS account owners by entering a valid email address in the appropriate field via CHIEF transaction AFOD (Ament FAS Owner Details). Full details on the correct use of AFOD can be found in Notice 100.

The email address entered should be the one where the FAS owner wants their statement to be delivered. It’s the responsibility of FAS owners to ensure the email address used is correct, in a valid format and kept updated.

FAS owners who elect not to subscribe to this service, by not entering an email address in ‘AFOD’, will not receive a monthly FAS statement.

DTI declarants should keep details of each input to the system to check statements. FAS account queries, including non-receipt of e-statements, should be made in writing to the FAS operations team at the National Clearance Hub by email: customsaccountingrepayments@hmrc.gov.uk. Include ‘FAS Enquiry’ in the subject header of your email.

6.4 Entries involving deferment of charges

When deferment of payment has been requested, an automatic check on the adequacy of the balance of the guarantee is performed at entry clearance. Where the balance of the guarantee is insufficient and the deferment account is that of a DTI agent, the charges are treated as immediately payable and are debited to their FAS account.

If the deferment account is not that of a DTI agent the revenues due are not transferred to the agent’s FAS account and the entry will not be given clearance. An entry accounting advice (print-out E9) will automatically be produced on a DTI agent’s printer giving the reason for the rejection.

If deferment processing fails and FAS processing also fails because of insufficient funds, the entry is placed in the agent’s FAS suspense file until the agent has an adequate balance available in their FAS account.

The entry will not automatically transfer back to the deferment account even where it has been ‘topped’ up sufficiently to cover the charges due on the entry.

All deferment procedures and conditions are set out in Notice 101.

6.5 Other charges and adjustments to FAS accounts

Apart from charges arising at entry clearance other charges may be credited or debited to a FAS account. These are:

• post clearance adjustments
• charges
• miscellaneous cash deposits (MCD)

Where the credit balance is insufficient to cover any debits arising from input of these charges, they will be held in FAS suspense and an ‘entry account advice’ (E9) print will be produced on the DTI agent’s own printer. Until these charges are paid clearance of entries will be inhibited.

6.6 Use of FAS account to provide security

When the release of goods is requested pending submission of supporting documents, in the absence of any other form of security being offered, agents may elect (with the authority of the importer) to have the full charges due as determined by customs debited to their accounts. Any repayment due will normally be made directly to the consignee on production of satisfactory documentation.

6.7 Withdrawal of money from the FAS account

FAS account holders may request withdrawal of an amount standing to their credit in the FAS account. All requests must be notified via CHIEF using transaction AEPN or IPWN as appropriate. An application must be made in writing on headed letter paper, signed by an authorised person and sent to:

CHIEF Accounting (FAS withdrawals)
HM Revenue and Customs
1st Floor Annexe
Custom House
Furness Quay
Salford
M50 3XN

The withdrawal will be charged to the account as a debit by the centralised site and a payment made by payable order from the National Payment Centre.

Small overpayments on specific entries can be transferred to the general account by adjusting the account details using the CHIEF screen AEPN.

Any outstanding credit balance will be repaid on request if the account is closed.

All FAS procedures and conditions are set out in Notice 100.

7. Help

HCI users can use the online help facility in 2 ways.

7.1 Help as a transaction in its own right

Enter the command DHLP. This will either give a help text or a list of topics, or both, which you can browse.

7.2 Help during a transaction

You can get help on a particular field during your current transaction. Place the cursor in the required field and use the action message H. If help for this topic exists, the current screen is then replaced by a screen showing help text. If there is not any help then an error message is displayed. If related help topics are available, their titles are listed in another area of the screen. Use downward selection to select a topic from the list.

If the help text does not resolve your issue and you’re still getting a CHIEF error response, email chief.operations@hmrc.gov.uk with your query. Give details of what you’re trying to do, if possible including a copy of the declaration you’re trying to make, along with the CHIEF error response you’re getting back.

8. Noticeboard

‘Noticeboard’ is a facility maintained by customs to provide an online information service to CHIEF users. Users can select topical articles for display using the display noticeboard transaction DNBD.

Noticeboards may be maintained by customs headquarter branches (for example, the Tariff and Statistical Office or the CHIEF Data Management Unit) entry processing units, excise offices or any other customs unit that has access to CHIEF.

Noticeboards are identified by 3-digit numbers. Noticeboard article references are organised as follows:

Noticeboard number	Section	Article reference
3 digits	1 digit in range 1–9	Up to 2 digits in range 0–99

By entering part of the reference, lists of noticeboard sections or articles within a noticeboard can be displayed. Articles can be downward selected or the reference noted down for later display.

Noticeboard has a news facility, accessed by command DNEW. This will display articles flagged as newsworthy, users will be prompted for the identity of the noticeboard they want to view.