There have been many changes to the UK systems following our departure from the EU.
This year we see the introduction of the Customs Declaration Service (CDS).
CDS is HMRC’s replacement for CHIEF which has been in place for around 30 years, so although none of us want another change this one is long overdue!
CHIEF will close in two phases:
On 30th September 2022 it will close for import declarations.
On 31st March 2023 it will close for export declaration.
To ensure that you can continue to import and export without disruption you MUST take the following steps.
1. Register for a government gateway account by following this link: https://www.gov.uk/log-in-register-hmrc-online-services
Many of you will have this already in order access your online business tax account.
2.Register for an EORI number. Again many of you will have this already but if not please follow this link: https://www.gov.uk/eori/apply-for-eori
3.Once you have the above, you can register for a CDS account by following this link: https://www.gov.uk/guidance/get-access-to-the-customs-declaration-service
You will need your Corporation Tax reference number (UTR) and the date the company was established (shown on the incorporation certificate) to hand.
HMRC will process your registration and email you when it is approved. This can take up to 5 working days.
4.Once you have approval you can access the CDS portal by following this link: https://www.tax.service.gov.uk/customs/payment-records/
5.Once within the system you are able to grant an agent authority by clicking on ‘Manage your account authorities’ which can be found at the top of the screen:
Your customs financial accounts
Manage your account authorities Find accounts you have authority to use
Once within this screen you then have the option to ‘Add an authority’:
Manage your account Authority
Add an Authority
Please click on this link and enter our details as follows:
Retail Transport Services Limited
EORI number GB747642408000
VAT and Duty
The CDS portal allows you to control how duty and VAT are paid; view statements associated with such; access your C79 import VAT certificates and Postponed VAT Accounting scheme (PVA) statements.
Deferment account holders:
If you hold your own duty deferment account we will ONLY be able to use it if you have granted us authority to do so on the CDS portal (see step 5 above).
Please set this up now to avoid delays if/when we need to use it.
The CDS system uses a separate bank account for payment of deferment account liabilities and you MUST set up a new DD mandate for this purpose.
This can be completed through the CDS portal.
Please note that it is important NOT to cancel your CHIEF DD as payments registered on the previous system will continue to be taken via the historical DD.
Non Deferment account holders:
If RTS pay either VAT or duty on your behalf then we will continue to invoice this back to you, on immediate payment terms, in exactly the same way as at present.
See the above however concerning the access of forms C79, import VAT certificates, which will be through the CDS portal only going forwards together with PVA statements.
Alternative payment methods:
Via the financial dashboard on CDS you have the ability to view alternative payment methods namely:
General Guarantee account
Please note that if you wish for us to use your cash account you MUST grant us authority to do so as noted in step 5 above through the CDS portal.
CDS is not one to be ignored and if you import or export you MUST take action now to avoid delays in your ability to trade.
As always, RTS are on hand to help and we would urge you to contact us as soon as possible with any queries.