Customs Declaration Completion Requirements for The Northern Ireland Protocol
Last updated 8 April 2024
All businesses can now move their export declarations to the Customs Declaration Service (CDS), HM Revenue and Customs (HMRC) has confirmed.
Businesses who have yet to move their export declarations to CDS will have a transition period to move across, until 4 June 2024. After this date, customs declarations cannot be submitted through the Customs Handling of Import and Export Freight (CHIEF) service.
Remember: If you’re moving goods to or from Northern Ireland, including moving goods from Great Britain to Northern Ireland, you can use the free to use Trader Support Service (TSS) which is available to support with your declarations and provide further training and guidance. Alternatively, you can get a specialist to do your declarations for you, by using an intermediary.
If you do not wish to use TSS or an intermediary, the Customs Declaration Service can be used for your declarations.
The documents below will provide a guide on how to read the UK Trade Tariff: Volume 3 (Imports, Exports) for Customs Declaration Completion (CDS) for goods declared under the Northern Ireland Protocol.
Part 1 Tariff Supplement for CDS Volume 3 for the Northern Ireland Protocol
The Tariff Supplement will provide high-level information on the customs requirements for movements into Northern Ireland, including:
- Introduction
- Special Procedures in NI
- Definition of Exporter for Northern Ireland Exports
- UK Customs procedures, facilitations and schemes in NI
- Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
- Summary/breakdown
- Agri-foods
- Controlled Goods Changes for Excise
- CDS: Document Codes – Interim requirements for waivers/exempt goods
Part 2 CDS Declaration Completion Requirements for The Northern Ireland Protocol
The Declaration Completion Requirements guide will provide the specific changes and declaration completion instructions for CDS, including:
- RoRo Traffic
- At-Risk/Not-At-Risk-Goods
- Accessing the UK Integrated Online Tariff and the Northern Ireland Online Tariff for duty rates and measures
- Northern Ireland Protocol Tax Types
- Country Codes
- Standard Additional Information Statements
- Claiming customs duty waivers (subsidies)
- Postponed VAT Accounting (PVA)
- DE 2/3 Document Codes – Interim requirements for waivers/exempt goods
- Authorisation By Declaration CDS Workaround Guidance
- Payment of Customs Duty By Deferment Account
Find full guidance on the UK Trade Tariff: volume 3 for CDS including, codes and procedures to use when importing or exporting goods when using the Customs Declaration Service.