New CDS & Duty Reclaim Process
19/07/2024
New Processes for Customs Data Reports and Duty Reclaims by HMRC
HMRC has transitioned to a new process for requesting customs data reports (formerly MSS data reports) related to a trader’s import and export declarations. Here’s a breakdown of the new application process:
Previous Process:
Businesses and traders had to email a completed MSS agreement and covering letter to HMRC.
New Process:
Online Form: The new process allows for the completion of the request via an online form, which should be supported by a covering letter.
Third-Party Applications: Third parties can also complete the form on behalf of businesses, provided they attach a Letter of Authority (LoA).
Data Report Delivery: Reports will be sent via email to the nominated person as usual.
Fees: The fees associated with the reports remain unchanged.
Existing Agreements: If an agreement with HMRC to receive the reports is already in place, no new agreement is needed.
Amendments or Retrospective Data: For amendments or retrospective data, requests should be emailed to HMRC at uktradeinfo@hmrc.gov.uk, including the VAT/EORI number for reference.
HMRC has also launched a new online service for submitting duty reclaims for CDS entries. This service extends the capabilities of the previous online service which only accommodated reclaims for CHIEF entries.
The new online service now includes the ability to reclaim duties for entries made on CDS (Customs Declaration Service). Businesses and traders can use this service to streamline their duty reclaim process for CDS entries. The transition to online forms and services simplifies the process for businesses and third parties, reducing the need for manual email submissions.
It ensures quicker processing and potentially faster response times from HMRC. The costs associated with requesting customs data reports remain the same, ensuring no additional financial burden on businesses.
Companies with existing agreements do not need to reapply, simplifying the transition to the new system.
The inclusion of CDS entries in the duty reclaim service broadens the accessibility and usability of HMRC’s online services for businesses dealing with customs declarations.
Steps for Businesses
For Customs Data Reports:
Complete the new online form available on HMRC’s website.
Attach a covering letter and, if applicable, a Letter of Authority (LoA) for third-party submissions.
Ensure the nominated person’s email is provided for report delivery.
For Duty Reclaims:
Access the new online service for duty reclaims on CDS entries via HMRC’s portal.
Follow the instructions provided to submit the reclaim request.
For any amendments or requests for retrospective data, businesses should contact HMRC at uktradeinfo@hmrc.gov.uk, providing the necessary details including VAT/EORI numbers.