The major import and export processes in the UK require several systems and processes in place to ensure legal and smooth passage of goods across borders. The processes require understanding to evade delays and fines.
CDS (Customs Declaration Service)
It’s the UK’s system for submitting import and export declarations to HMRC. Accuracy in commodity codes, values, and country of origin is critical. Inaccurate and incomplete data may cause delays to vessels/aircraft and result in fines. To avoid errors, it’s always advisable to check commodity codes via the UK’s Global Tariff.
ENS (Entry Summary Declaration)
Required before goods arrive in the UK. Submitting ENS on time ensures compliance with UK border regulations.
- Air Freight: ENS must be submitted at least 4 hours before arrival.
- Sea Freight: ENS must be submitted at least 24 hours before loading.
Export Declarations
Must be submitted before goods leave the UK. Export declarations should include EORI numbers, Incoterm rules, transport methods, and correct classification of goods.
Duty Payment Systems
Duties and VAT payments are made via CDS either through deferment account payments or immediate payments. The rates applied depend on commodity codes, countries of origin for imported goods, and any relevant trade agreements. Verifying duty rates and making payments via deferment accounts helps to ensure efficient cash flow management.
Question for you :
What challenges have you encountered related to CDS, ENS, export declaration systems, or duty payment systems in the UK?
P.S. More interesting topics can be found here.
Customs Trade Compliance UK Customs Import/Export Procedures CDS Export Declarations Customs Duty Payments UK HMRC