VAT News

Update from HMRC for Importers/Exporters on CHIEF user’s migration to CDS


Grateful to the Chartered Institute of Tax for sharing this update as it will be of interest to those who applied for an extension in the use of CHIEF due to issues of using CDS by the 30th September deadline. If you applied but were not granted an extension you will be able to continue to use CHIEF for declarations until the 7th November it is stated.

“Stakeholder Update – CHIEF extension applications

On 20 September 2022, we announced an extension process where businesses could apply to use CHIEF for their import declarations for a short period of time beyond the 30 September deadline. The extension was in response to feedback from our trade partners and to provide a little extra time to those that needed it to complete the move of their import declarations to the Customs Declaration Service (CDS). We know many of our Trade Association partners welcomed this move. 

We plan to close this extension process to new applications on 31 October 2022. By this date, everyone who asked for a one-month extension should be fully migrated to CDS. Declarants that applied for a longer extension will find out this week if they have been successful. 

Extensions beyond 31 October 2022 have been granted only in exceptional circumstances, such as the software developer not being ready and where the applicant provided HMRC with clear plans to show when the development will be completed and when they will start to use the new software. 

Where extensions have not been granted, declarants will be expected to make all their imports declarations on CDS. However, to accommodate import month-end activities these declarants will be able to continue to use
CHIEF until 7 November 2022 and they have been notified of this decision in writing. 

Those declarants whose extensions have not been granted can ask for that to be reconsidered by replying to the email notifying them of the decision and providing detailed plans that demonstrate the steps required to complete migration.  his plan will be expected to include detailed
milestones and dates and demonstrate that the applicant is doing everything possible to quickly complete their migration. “

It’ll be important to ensure any change in the approach you have taken for declarations still ensures compliance with the VAT aspects of evidence of export and has clarity on what system you will be following for imports in terms of Postponed VAT accounting, Deferment Accounts, or payment at entry needing a C79. We are seeing a number of situations where agent errors are creating VAT complications that could be avoided.

Centurion is now the in-house Indirect Tax within the Xeinadin Group and is continuing and growing its ability to support clients across the UK when VAT gets complicated. If VAT issues arise in regard to the movement of goods in or out of the UK then do get in touch or


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