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Following consultation with the border industry, exporters will now have until 30 November 2023 to move across to the Customs Declaration Service (CDS), 8 months later than previously announced.
After 30 November 2023, businesses will need to use CDS to make export declarations for goods they send out of the UK, as they already do for import declarations.
CDS has been running since 2018 and is already being used for making import declarations when moving goods into the UK.
The service will replace the Customs Handling of Import and Export Freight (CHIEF) service, representing a significant upgrade by providing businesses with a more user-friendly, streamlined system that offers greater functionality.
HMRC will provide further information about the timeline for CDS exports by the end of January.
See: Customs Declaration Service - GOV.UK (www.gov.uk)
06 Dec 2025
Chancellor of the Exchequer Rachel Reeves set out tax-raising measures worth up to £26 billion in the Autumn Budget.
HMRC is urging those making money from Christmas crafts, seasonal market stalls, or selling festive items to check if they need to report their earnings.
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