HMRC have now introduced a service to request customs data reports, for imports and exports, through the Customs Declaration Service (CDS). The reports are set out similar to the Management Support System (MSS) reports that were previously available by subscription from CHIEF.
The reports will be useful for importers and exporters to undertake the following:
- check customs declarations are accurate
- support HMRC audits
- review submitted declarations
- monitor import and export activity
The data is available for GB EORI (Economic Operators Registration and Identification Number) linked imports and exports. XI EORI data for Northern Ireland declarations is available from the UK Trade Info website.
The service is also open to declarants, such as a customs agent submitting declarations on behalf of importers and exporters and third parties, such as consultancy firms and accountants, again, acting on behalf of someone else. A third party must have permission to request reports on behalf of someone else.
Report format
There are four types of reports available:
Import item – includes commodity codes, customs values and duty amounts for each item in an import declaration
Import header – summary of the full import declaration, includes the customs value, invoice amount and transport costs
Import tax lines – breakdown of taxes like customs duties, VAT and excise duty
Export item – includes commodity codes, values and export measures for each item in an export declaration
Up to 31 consecutive days of data is available to request in each report and can start from any date within the last four years.
Request a Report
Importers, exporters and declarants can request data for the GB EORI linked to the Government Gateway user ID used to sign in. Data for more than one GB EORI requires sign in more than once, using the Government Gateway user ID linked to each GB EORI.
Third parties can request data for more than one GB EORI using a single Government Gateway user ID.
If you have any questions, please contact a member of the Menzies VAT team.
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