The below steps need to be taken to ensure your goods can be imported or exported without interruption.
Register for a Government Gateway account
Most business will already have a Government Gateway account to access their personal or business tax account. You should use this account to access the Customs Declaration Service (CDS).
If you do not have one, you register for a Government Gateway account here.
You must have an EORI number
Most businesses moving goods in and out of the UK already have one. If you don’t have one, you can apply for an EORI number here.
Register for the Customs Declaration Service (CDS)
Use this link to register for the Customs Declaration Service this can take up to 5 working days. You’ll need your Government Gateway user ID and password as well as: – Your GB EORI number
– Your Unique Tax Reference (UTR) number – you can find this here is you don’t know it
– Address of your business held on customs records
– Your National Insurance number (if you’re an individual or sole trader)
– The date you started your business
Paying VAT and Duty
If Oceanside Logistics (or other freight forwarding companies you work with) are paying your VAT & Duty on your behalf and then invoicing this back to you, nothing will change to this method.
If you are accounting for VAT using Postponed VAT accounting, you will need to access your postponed VAT statement via the Customs Declaration Service.
The other options for paying your VAT and Duty are listed below. You can view your balance and payments in the Customs Declaration Service Financial Dashboard, as well as grant and amend standing authorities for your payment accounts.
If you have your own Duty deferment account
The Customs Declaration Service uses a separate HMRC bank account to CHIEF, so you’ll need to set up a new direct debit
You will also need to re-authorise Oceanside Logistics (or other freight forwarding companies you work with) to use your deferment account. This is done in the Customs Declaration Service Finance Dashboard.
You can also choose:
- cash account – these replace the Flexible Accounting System (FAS), and you’ll be set up with one once you’ve registered for the Customs Declaration Service
- immediate payment by Bacs, CHAPS, online or by telephone banking – you can pay by debit, corporate credit card or cheque
- individual guarantee – you can use these to cover customs duties for one-off or high value imports
- general guarantee account – this allows you to provide multiple guarantees from the same account, and continue importing goods into the UK and pay a disputed amount later once agreed
Please note that HMRC have put together the below video guides, which are certainly worth watching and will help make this process smoother for you. If you do need any further information, please don’t hesitate to reach out. We are always happy to help, Oceanside understand that change can be difficult, and that further clarity may be needed.
For you to remain compliant:
Unless you advise us the contrary, and for you to remain compliant with the Union Customs Code, and to enable us to submit import clearances on your behalf, it is your legal responsibility to inform us if any of the below apply to your shipments.
– A party relationship between seller and the buyer, and whether there is price influence or not
– Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Union Customs Code
– Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Union Customs Code
– The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller
Unless you advise us to the contrary, your import clearance will be submitted on the basis that none of the above apply.