BIFAlink
Policy & Compliance
www.bifa.org
(.&#.&//,% &-0&. -0. ,!0%#)0#-. */$#. "0%!$10. (01'&%&-$,#. -,.-0.+*/-,)/. 0-.&110//. &11,*#- ,%.&. ,!0%#)0#-. &-0&. 0$/-0%. ,#. "0%!$10. (01'&%&-$,#. -,.+*/-,)/. 2110//.
+&/.211,*#- -,. */0. -0$% &0#-/. -,. &'',. (&/,&%. $#$&' -0. !$&. +(". ,#. 1*/-,)0%. 2*-,%$/&-$,#. $/. %0*$%0. -0 /*)$//$,# 01'&%&-$,# $),%- 0 ,%-. -0. %$,%. * -, &. %0*$%0. &#. &*-,)&-$1&''. //*0. +&/.211,*#-
. -.211,*#- 0%)0# &0#-/.-,.*/0.-0$%.(0 +(".!$&.-0.$#$&'.(&/,&%.-,.&'', -$,#.,# +*/-,)0%/.)*/-.%&#-.&*-,%$/& -%*1-$,#/ -0.#0.($%01-.(0$-.#/ 1,)'0 00%)0#-. &11,*#-/. %0*$%0. -, 2''. 1*/-,)0%/. */$# -0$% ,# +(".$#$&'.(&/,&% $-$#.-0. -0.#0.($%01-.(0$-.#/-%*1-$,#/ +,)'0 (*-.(00%)0#-.211,*#-. .
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
)0#-/
will have to be obtained from clients to complete a Customs declaration; for example, an import entry in CHIEF requires a maximum of 58 boxes to be completed. This rises to 76 data elements in CDS. One other significant change is that the C88 and E2 are combined into a single Movement Reference Number (MRN) document. e-learning course BIFA, in conjunction with ASM UK, has created an e-learning course (https://bifa.org/training/customs-procedures/customs- declaration-service-online-cm1cbt?l=y) detailing the differences between the two systems and this is suitable for personnel already familiar with Customs entries in CHIEF. Our final point is that once Members have registered for CDS and discussed with their software suppliers, they should consider registering to be part of the Trader Dress Rehearsal (www.gov.uk/guidance/using-the-trader-dress-rehearsal- service?msclkid=28404e82c6f111ecb34b03ef72c6ce50). This will allow the preparation and submission of Customs declarations in a test environment, without data being submitted to HMRC. Member feedback is already suggesting that declarants using this facility find going live on CDS considerably easier. If nothing else, it is hoped that this article will raise awareness of the need to prepare for, and the scale of, the change facing the Customs intermediary sector. BIFA will communicate via its website and encourage Member engagement with HMRC via any events that the department hosts.
Continued from page 13
An import entry in CHIEF requires a maximum of 58 boxes to be completed. This rises to 76 data elements in CDS.
debit instruction. It will still be needed for deferred declarations you make via CHIEF, as well as Registered Excise Dealer and Shipper (REDS), Alcohol and Tobacco Warehouse Duty (ATWD) or VAT 908 payments. If you cancel it, your payments could fail. Until CHIEF is switched off you will have two active HMRC direct debit instructions (one for CDS and one for CHIEF), and two payments may be taken on the same day, one to settle your CDS liabilities and another for CHIEF. If this happens, you will receive two statements to confirm charges due. For BIFA Members, it is essential to engage with your customers and explain this change to them. In addition, every agent declaring imports on behalf of the importer must be granted authorisation by the customer via the CDS account in order to allow the agent to use the customer’s deferment or cash account. Training and support Also, it is important to consider what training and support staff will need in order to become fully conversant with CDS. The language is new – for instance box numbers are replaced with data elements. With regard to these new skills, it is important for Members to familiarise themselves with new documents such as the new CDS Tariff (www.gov.uk/government/collections/uk-trade-tariff-volume-3- for-cds--2?msclkid=c732d9cbc6ef11ec8732e7e8a6d7393e), which includes all the Customs declaration rules and guidance. Also, it will be necessary to consider what additional data
14
June 2022
Made with FlippingBook Annual report maker