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Customs Declaration Service – have you paid duplicate import VAT?

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Do you import or export and use the Customs Declaration Service (CDS)? And if so, have you paid duplicate import VAT?

The CDS system replaced the Customs Handling of Import and Export Freight (CHIEF) system as the UK import platform from 1 October 2022.

On the 30 December 2022, a CDS systems update resulted in duplicated VAT payments on some imports. HMRC have contacted customers who use duty deferment accounts and advised them to submit a current month adjustment (CMA) form if they have been affected by this.

The deadline for submitting a CMA has now passed and other recovery methods will need to be used if you have suffered an import VAT overcharge. Exports were initially expected to come online on 31 January 2023. However, HMRC has now delayed this introduction until 30 November 2023 to allow for more testing.

Should you require any assistance with this or any other VAT matters, please contact our VAT team at or call us on 0114 266 7171.