HMRC is replacing the Customs Handling of Import and Export Freight (CHIEF) system with the Customs Declaration Service, representing a significant upgrade by providing businesses with a more-user friendly, streamlined system that offer greater functionality. From 1st October 2022 CHIEF will close for import declarations.

Importers will need to subscribe to the Customs Declaration Service Subscribe to the Customs Declaration Service – GOV.UK ( and set up a direct debit instruction Set up a Direct Debit for a duty deferment account on the Customs Declaration Service – GOV.UK ( . If you have already set up a direct debit instruction on the CDS, no more action is needed.

If you are also making declarations on the Customs Declaration Service for import transactions, you will have two active HMRC debit instructions and two payments may be taken the same day, but please be assured, HMRC will not charge you twice for the same liability.

This will be:

One payment will settle your Customs Declaration Service Liabilities

The other payment will settle your CHIEF liabilities

If this happens, you will receive two statement to confirm the charges.

HMRC will notify you if you need to take further action.

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