HMRC directs customs discharge applicants to CDS forms

HMRC’s instructions for discharging authorised-use and inward-processing goods now direct applicants to Customs Declaration Service (CDS) forms. The guidance no longer includes the online and postal CHIEF routes for outstanding goods originally declared through that system. The retained CDS instructions distinguish between full authorisations and authorisation by declaration.

For authorised use under a full or retrospective authorisation, applicants complete the CDS postal form, then print and post it to the address on the form.GOV The bill of discharge tells HMRC that the goods have been put to their agreed authorised use or destroyed. HMRC requires all bank details to process it.

For authorised use under authorisation by declaration, applicants complete the corresponding CDS form and choose how to submit it: through the Claim back an import security deposit or guarantee online service, by email to niru@hmrc.gov.uk, or by printing and posting it to the stated address.GOV

Inward processing follows the same distinction in submission routes. Full-authorisation holders complete the CDS postal form and send it to HMRC. Those using authorisation by declaration can submit the relevant CDS form through the security-deposit claim service, by email to niru@hmrc.gov.uk or by post.GOV Applicants need to gather their information before starting because progress on these forms cannot be saved.

HMRC’s inward-processing guidance requires the bill of discharge to be sent to the supervising office no later than 30 days after the end of the discharge period. The authorisation letter gives that period, based on the applicant’s estimate or six months for authorisation by declaration, and identifies the supervising office for extension requests. The guidance requires bank details for the bill and specifies Bacs details for authorisation by declaration, as cheques will no longer be issued.

Under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, regulation 21(1)(c) requires the inward-processing approval notification to specify the discharge date, and regulation 43(1) permits the notification to specify the discharge information the authorised person must supply to HMRC, and the manner and time for supplying it.