Import/Export: Additional guidance for operators currently experiencing CDS problems at the border - 25 March 2024

25 Mar 2024

Please see additional guidance received from HMRC for operators currently experiencing CDS issues at the border involving Comprehensive Guarantees (CGU). CGU authorisation details are only required when Customs Duty is being deferred and the attached guidance provides the correct processing details for both where the CGU is being held or waived.

Abbreviations in attachment title:

  • CGU - Comprehensive Guarantee
  • DPO – Deferred Payment

HMRC have also sent the following details:

We are continuing to experience some technical difficulties with the Customs Declaration Service. We have now put in place contingency processes to ensure businesses can keep goods and freight moving while we return to full service.

Hauliers using the Goods Vehicle Movement Service should create a Goods Movement Reference and select ‘Declaration by Conduct’.

At maritime Temporary Storage locations, carriers and shipping agents are authorised to use contingency manifest codes (for example ‘C’ or ‘T2’ status), depending on the inventory system used.

At air freight Temporary Storage locations, agents and operators are permitted to release non-controlled goods on the location’s inventory system if possible. Traders should contact their Community System Provider for more information. 

We apologise for any inconvenience this causes.

Details of your Deferment Comprehensive Guarantee authorisation are required when making outright payments of Customs Duty by deferment. This applies when goods are being released to free circulation. 

Please use the following guidance.

Procedure code specific requirements

Document code completion instructions


Further HMRC update - 25 March 2024

The CIOT has received a further update from HMRC in respect of ongoing issues experienced with CDS:

We are continuing to experience some difficulties with the Customs Declaration Service following a technical release on 24 March.

Customers have been experiencing a range of issues and the vast majority of these can be corrected quickly and easily by following already published guidance. We have pulled together existing guidance that can be used.

There is one issue in particular that is affecting some Valuation Adjustment Addition and Deduction Codes. In the first instance, traders should attempt to resubmit the declaration to resolve the issue. Where the declaration is still receiving a rejection for this reason, we are exceptionally introducing a time-limited workaround that will enable declarants to proceed with their declaration.

This workaround allows traders to include consignment level costs related to the movement under a single declaration field, rather than using the impacted ‘additions and deductions’ field to separate out associated costs. If done correctly, this will result in the same customs duty requirement as if the declaration had been completed normally.  

We will write out to you to confirm when you should stop using this workaround and revert to the usual process.

Guidance for current known issues that traders are experiencing is attached here for MI issues.

This guidance must be used in the first instance to resolve the rejected CDS declaration. If the goods are being moved via a port using GVMS a GMR must also be created containing the MRN(s) from the CDS declaration(s).

We apologise for any inconvenience this is causing you and appreciate your patience while we address the problem.


CDS Update - 26 March 2026

HMRC has released further information about CDS issues:

Further to the guidance issued yesterday, the issue relating to Valuation Adjustment Addition and Deduction Codes has been resolved. The time-limited workaround provided yesterday to address this issue has now been withdrawn and it must not be used for any new declarations. However, any declarations that have been pre-lodged prior to this communication being issued that have:

  • Used the Valuation Adjustment workaround, these declarations do not require amendment and may continue to be arrived and cleared using the workaround.
  • Not used the workaround and have declared a valuation adjustment in DE 4/9, will require resubmission to clear the rejection.

The guidance documents issued for the other issues experienced by users following the CDS release remain applicable and should continue to be followed. An updated version of the guidance is attached for reference.