Special Pull-Out & Keep Guide
BIFAlink
www.bifa.org
Supporting documents For situations where the National Clearance Hub (NCH) requests additional documentary checks, CDS offers the opportunity to upload the supporting documentation directly and eliminates the need for sending copy documents by email to NCH. The documents can be uploaded using the following link: www.gov.uk/guidance/send-documents-to-support- declarations-for-the-customs-declaration-service CDS error codes When a CDS entry is submitted with incorrect data element information, the system will generate an error code. The error code aims to notify the user what information was submitted incorrectly and what actions are required to overcome the problem and successfully submit the entry. The full list of error codes can be accessed via: www.gov.uk/government/publications/customs-declaration- service-error-codes Further assistance can be requested by contacting HMRC support team: For Trade dress rehearsal entries: TDRcommunications@hmrc.gov.uk For live CDS entries: Financial impacts The Customs Declaration Service offers multiple options to the user to remit Import VAT and/or Duty payments. The three main payment methods are: • Cash Account • Immediate payment • Duty deferment account isbc.eoricontact@hmrc.gov.uk and cds.operations@hmrc.gov.uk There are alternative payment methods for certain regimes where General Guarantee Accounts (GGA) can be used to allow traders to release goods without payment of a deposit. Members should carefully check the criteria and circumstances when this can be used. In HMRC’s own guidance, the following examples are provided: • When moving goods no more than three times a year using Common or Union Transit,
• When using authorisation by declaration to put goods into Customs special procedures (inward processing, temporary admission or end use) no more than three times a year. Further information regarding General Guarantee Accounts (GGA) can be found at www.gov.uk/guidance/apply-for-a- general-guarantee-account-and-pay-disputed-amounts Before choosing the method of payment for a declaration it is essential to remember that in CDS the Method of Payment cannot be changed after the entry has been accepted by HMRC. If an entry is rejected due to insufficient funds the only options available are to make additional payments into the relevant account (Cash or Deferment) usually by bank transfer or cancel the original entry and re-enter using an account with sufficient funds in it. HMRC guidance refers to the ‘CDS Financial Dashboard’ as the web interface that can be used to add additional funds,
‘View your Customs Financial Accounts’, pictured below, needs to be
accessed to complete the transaction
August 2022
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