HMRC announces further CDS (Customs Declaration Service) issues

Hillier Hopkins LLP

Chartered Accountants & Tax Advisers

Call +44 (0)330 024 3200 and discover how we can help you.

HMRC is experiencing an IT issue affecting some Goods Vehicle Movement Service (GVMS) users who are trying to add Customs Declaration Service (CDS) import declaration references to Goods Movement References (GMRs).

HMRC is working to resolve the issue as quickly as possible. In the meantime, it is invoking a limited business continuity plan to ensure goods can continue to flow.

This means that at GVMS locations, hauliers are advised to create a ‘declaration by conduct’ GMR type where CDS declaration references cannot be added to a GMR. These can be validated by carriers as normal.

Hauliers moving goods with any document (such as a Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) permit) that needs to be processed by Border Force must still attend an Inland Border Facility or port inspection facility on arrival.

All goods that are permitted to move remain under customs control. CDS declarations can continue to be pre-lodged as normal., but where goods have moved under a declaration by conduct GMR, they must be manually arrived.

Please note, Border Force may continue to place holds on consignments of interest or controlled goods.

If you’re concerned or need advice regarding customs, please contact our customs expert Ruth Corkin on the details below.

Do you need extra information?

Ruth Corkin - Prinicipal - VAT and Indirect Tax Advisory at Hillier Hopkins

Ruth has been involved with VAT for over 30 years. She started her VAT career as a Customs and Excise Officer in Essex and then moved into consultancy with a variety of well-known accountancy firms. She is well known in the VAT world and is the proud author of many articles and technical works.

Contact Ruth at or on +44 (0)1908 713860

Based at the following office - Milton Keynes, Watford and London