Method for declaring customs declarations changes for ‘rest of world’ to Northern Ireland imports from 1 November 2021

HMRC has contacted the CIOT with updated guidance and information below to remind members about the upcoming changes to certain customs declarations from 1 November 2021. This is due to the temporary rules for these transactions coming to an end on 31 October. The information applies specifically to import movements from ‘rest of world’ to Northern Ireland.

If you experience issues with these processes that cannot haven’t been able to be resolved through the HMRC teams published within the information (ie TSS/CDS teams), you can send feedback to the CIOT at [email protected] and we can highlight this to the Joint Customs Consultative Committee.

Dear Customer,

Moving goods between the rest of the world and Northern Ireland from 31 October 2021

Further to our recent correspondence, this email is final confirmation that the temporary contingency that allows you to use the Customs Handling of Import and Export Freight (CHIEF) system for rest of world (RoW) to Northern Ireland (NI) import movements ends on 31 October 2021.

From 1 November, these movements must be declared on the Customs Declaration Service (CDS) - the UK’s future single customs platform. 

If you’re not ready to use CDS you can use the free Trader Support Service (TSS) to make a Full Frontier Declaration on your behalf.  Details of how to complete an arrived FFD are available on the NICTA website.

Customs Declaration Service

Comprehensive guidance and resources are available on GOV.UK outlining the steps you need to take to get ready for CDS. You should speak to your software developer or community system provider (if you haven’t already done so), about how they can support your migration to CDS.

You should also familiarise yourself, and your customers, with changes you may need to make to your finance processes. For example, setting up a new CDS Direct Debit Instruction for a Duty Deferment account. The Direct Debit Instruction must be set up by the account holder. If you, or your customers, hold standing authority for duty deferment accounts on behalf of others, the account holder for whom you have standing authority will need to complete the new Direct Debit Instruction.

Once registered for CDS, all accounting information can be viewed on your customs financial accounts dashboard.

You will also need to consider the training and support you need to offer your staff to help them get used to CDS.

Please note there was an error in one of the examples provided in the previously attached guidance “Making sure your RoW to NI declarations are successfully submitted on CDS”. Updated guidance correcting this error has been attached to this email.

If you have any questions about migrating to CDS, please contact us through our communication channels.