INTERNAL COMPLIANCE & HMRC AUDITS

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INTERNAL COMPLIANCE & HMRC AUDITS

HM Revenue and Customs (“HMRC”) recently announced that the Customs Declaration Service (CDS) will fully replace the Customs Handling of Import and Export Freight (CHIEF) system on imports by 30 September 2022 and on exports by 31st March 2023. 

CCT Worldwide Ltd have already informed all of our customers on the necessary steps they need to take to register and authorise their appointed customs agent so they can continue to complete customs declarations on your behalf. As a company we follow all HMRC requirements in line with our Authorised Economic Operator accreditation status and conduct regular internal audits across all departments to identify any trends or anomalies. In the event further action is needed we take all relevant steps internally and externally with the necessary parties. However you also need to know what is required for you as an importer/exporter should HMRC want to conduct an audit following their system changes.

You should still retain a copy of all information provided to you by CCT Worldwide, historically this included our invoices and a copy of the customs declaration documentation. We would recommend you maintain this for a minimum period of 6 years from the old CHIEF system that was paper based. The new replacement CDS is digitally based and therefore HMRC will now expect you to maintain your new declaration records online through your CDS digital dashboard where you can access all data on current customs declarations for free. In addition HMRC have announced the launch of the Customs Declaration Service data report service for imports, formerly known as the MSS (Management Support System) in CHIEF, which can be required in the event of any HMRC audit.

The CDS data report service offers 3 reports covering:

Import item
Import header
Import tax lines

The reports include:

entry date
commodity code
customs procedure code
value of goods and tax paid
other items of data

For detailed information regarding the frequency and how to request the CDS reports please see the below links:

https://www.gov.uk/guidance/request-customs-declaration-service-data-on-imports?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=185f14e5-059e-43d9-aa2c-e015ae4365b2&utm_content=daily

Business tax: Import, export and customs for businesses – detailed information – GOV.UK (www.gov.uk)

If you have any audit questions or requests please do not hesitate to contact us by email on customs@cctworldwideltd.com or by phone on 01634 711 969

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