Customs Declaration Completion Requirements for The Northern Ireland Protocol
Last updated 30 December 2021
The Customs Declaration Service will be the long-term replacement for the current CHIEF (Customs Handling Imports and Export Freight) platform.
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:
- 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
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
- Northern Ireland Protocol Tax Types
- Country Codes
- Standard Additional Information Statements
- Claiming customs duty waivers (subsidies)
- Postponed VAT Accounting
- Document Codes – Interim requirements for waivers/exempt goods
- Document Codes – Interim requirements for all open licence types
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.