08 February 2022

HMRC has asked us to distribute two updates on the transition from CHIEF to CDS.

The first update contains answers to a couple of questions raised in the recent session we helped organised with HMRC for retailers. The second is a waiver system for CDS designed to help businesses, 999L. It is designed to be used on imports and exports movements between Great Britain and the Rest of the World where there is no mandatory licensing requirement (i.e., you do not need a specific licence to import or export your goods).

Q&A from HMRC Retail Call

Question:
If there are multiple entities under your GB EORI number will you only need to register once?

Answer:
You can only subscribe to the Customs Declaration Service (CDS) once. The Government Gateway (GG) account owner will then need to share their enrolment with other GG users via the standard GG tools and methods. You can have multiple GG accounts sharing the same access rights and multiple entities under one EORI. To find information on how to get access to CDS, please visit the webpage 'Get access to the Customs Declaration Service on the GOV.UK website.

Question:
What about if you have a guarantee waiver for AEO?

Answer:
If there are multiple entities under one Economic Operators Registration and Identification number (EORI) you will only receive one Postponed VAT Accounting (PVA) statement and you will only need to register once for the Customs Declaration Service (CDS) even with a guarantee waiver for and Authorised Economic Operator (AEO). To find more information on Authorised Economic Operator status for customs, please visit the 'Apply for a customs comprehensive guarantee to cover customs debts' webpage on the GOV.UK website. 

 

CDS Waiver 999L

What is the CDS waiver 999L?

CDS waiver 999L is a helpful solution for businesses moving from CHIEF to CDS. It is specifically designed to increase the number of successful declarations and make it simpler to submit GB-ROW import/export declarations.

999L does not waive the requirement for a licence. Instead, it acts as a universal document code with no requirement to be authorised to use. It is not constrained by procedures or declaration types, only whether the measure and commodity permits its use. 999L replicates Y related waiver codes within CDS, providing an alternative to using available specific waiver codes.

999L is designed to be used on imports and exports movements between Great Britain and the Rest of the World where there is no mandatory licensing requirement (i.e., you do not need a specific license to import or export your goods).

Using the CDS waiver will help you to make a smooth transition to CDS by streamlining the process of declaring prohibited and restricted goods. 999L is only a temporary measure and will be removed on 30 September 2023.


What are we doing to support trade in reducing 999L rejection rates?

Due to a misalignment between P&R measures that exist in the CDS UK Tariff, and those that exist on CHIEF, traders have reported that 999L is not currently available in cases where they expect it to be, leading to CDS declaration rejections.

An exercise has been carried out identifying additional measure types in the CDS Tariff including import control on waste, organic products, and import/export control of Cat & Dog fur.

HMRC identified and collaborated with Other Government Department policy owners to agree measures where CDS waiver 999L can be added to commodity codes subject to those additional measure types.

A second phase, upload of 999L to the UK Tariff, will extend the use of waiver 999L across CDS import and export commodities.

For more information, please follow the below link:

Trade Tariff on Gov Website

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