UK HMRC Customs & CDS
Material regulatory developments from HM Revenue & Customs are tracked daily by Cresthaven Analytics. Over the last 90 days, 20 material briefs relevant to professionals operating in the trade & geopolitical risk sector have been published below. Each brief is sourced directly from the primary regulatory feed, summarized for institutional readers, and scored for materiality.
Recent material activity
A selection of recent published briefs; this is not a complete archive.
HMRC updates Authorised Consignee Temporary Storage location code register with multiple additions, corrections, and removals
HMRC has published an updated Authorised Consignee Temporary Storage location code list for Data Element 5/23 of the Customs Declaration Service. The update adds, removes, and corrects facility-specific codes that author…
Read the full UK HMRC Customs & CDS brief →HMRC sets 20 October 2026 hard cutover for new Trader Support Service platform covering all GB-NI goods movements
HMRC has announced that all goods movements between Great Britain and Northern Ireland must be submitted through the new Trader Support Service platform from 20 October 2026. The current platform stops accepting new move…
Read the full UK HMRC Customs & CDS brief →HMRC updates Customs Declaration Service Appendix 16D with multiple ITSF location code additions and removals
HMRC has updated Appendix 16D, the reference list of internal temporary storage facility codes used in Data Element 5/23 of the Customs Declaration Service. The update adds and removes named facility codes across multipl…
Read the full UK HMRC Customs & CDS brief →HMRC updates Excise Notice 75 on permitted uses of rebated diesel, biodiesel, HVO, and kerosene
HMRC published a revised Excise Notice 75 on September 18, 2026, consolidating the conditions under which rebated diesel, biodiesel, hydrotreated vegetable oil, and kerosene may lawfully be used in vehicles and machinery…
Read the full UK HMRC Customs & CDS brief →HMRC reissues Excise Notice 184B on light oil furnace fuel rebate, replacing the March 2002 version
HMRC published an updated Excise Notice 184B on September 18, 2026, cancelling and replacing the March 2002 edition. The notice consolidates approval requirements, delivery certification procedures, and officer inspectio…
Read the full UK HMRC Customs & CDS brief →HMRC updates Excise Notice 184A on mineral oil industrial relief following UK departure from the EU
HMRC has updated Excise Notice 184A, which governs excise duty relief for mineral oil under the Tied Oils Scheme. The update reflects the revised legal basis for the scheme following the UK's departure from the European …
Read the full UK HMRC Customs & CDS brief →HMRC updates Excise Notice 179 covering warehousekeeper obligations for motor and heating fuels excise duty and VAT
HMRC published a revised Excise Notice 179 on September 16, 2026, consolidating guidance on excise duty and VAT obligations for UK producers and warehousekeepers of motor and heating fuels. The notice reflects the legisl…
Read the full UK HMRC Customs & CDS brief →HMRC updates CDS Import Procedure Code completion instructions across multiple declaration series
HMRC has published a consolidated update to the Customs Declaration Service completion instructions for Import Procedure Codes under Data Element 1/10. The update reflects departmental restructuring, declaration simplifi…
Read the full UK HMRC Customs & CDS brief →HMRC updates SPIMM and UK Carrier Scheme declaration data sets to permit I1 C&F and C21i EIDR NOP for Category 2 goods
HMRC amended its declaration category data sets for the Simplified Process for Internal Market Movements (SPIMM) and the UK Carrier Scheme on 11 September 2026. The update permits use of the I1 C&F and C21i Entry in Decl…
Read the full UK HMRC Customs & CDS brief →HMRC updates SPIMM category goods guidance to expand Category 2 customs entry procedures and add ozone-depleting substances
HMRC amended the Simplified Process for Internal Market Movements (SPIMM) category of goods guidance on September 11, 2026. The update expands permitted customs entry methods for Category 2 goods and incorporates ozone-d…
Read the full UK HMRC Customs & CDS brief →HMRC publishes updated compound settlement register for strategic export and sanctions offences under UK trade controls
HMRC published an updated register on September 8, 2026 listing businesses that have agreed compound settlements for strategic export and sanctions offences. The register covers offences under the UK customs statute, the…
Read the full UK HMRC Customs & CDS brief →HMRC updates CDS import declaration completion guide to reflect BIST creation and EU EORI acceptance from July 2026
HMRC published an updated Customs Declaration Service import declaration completion guide on September 7, 2026. The update reflects two structural changes: recognition of EU-issued EORI numbers in certain data fields fro…
Read the full UK HMRC Customs & CDS brief →HMRC updates CDS export declaration completion guide to reflect BIST creation and EU EORI acceptance
HMRC published a revised Customs Declaration Service export declaration completion guide on 7 September 2026, incorporating several data element amendments. The updates reflect the creation of the Department for Business…
Read the full UK HMRC Customs & CDS brief →HMRC updates CDS BIRDS and CCR completion instructions to accept EU EORI numbers from 4 July 2026
HMRC updated the Customs Declaration Service BIRDS and Customs Clearance Request completion instructions on 4 September 2026. The revision accepts EU-country EORI numbers in specified data elements from 4 July 2026 and p…
Read the full UK HMRC Customs & CDS brief →HMRC updates CDS Customs Clearance Request completion guide for inventory exports to reflect BIST creation and EU EORI acceptance
HMRC published an updated Data Element Completion Guide on September 4, 2026 for Customs Declaration Service Customs Clearance Requests covering inventory exports only. The update reflects the creation of the Department …
Read the full UK HMRC Customs & CDS brief →HMRC updates UK import and export prohibitions guidance to reflect new Department for Business, Innovation, Science and Trade
The UK government updated its standing guidance on import and export prohibitions and restrictions on September 4, 2026. The update reflects the creation of the Department for Business, Innovation, Science and Trade (BIS…
Read the full UK HMRC Customs & CDS brief →HMRC updates CDS Appendix 5A National document codes with multiple additions, deletions, and amendments effective across several dates
HMRC published an updated Customs Declaration Service Data Element 2/3 Appendix 5A National on 4 September 2026, consolidating multiple document code changes. The update adds new codes, removes deprecated codes, and amen…
Read the full UK HMRC Customs & CDS brief →HMRC updates CDS Appendix 5C licence-type code tables with three new document codes effective September 2026
HMRC published an update to the Customs Declaration Service Data Element 2/3 Appendix 5C guidance on 4 September 2026, adding document codes X803, L159, and 9L51 to the declarable licence type set. The update also rename…
Read the full UK HMRC Customs & CDS brief →HMRC updates Customs Declaration Service maritime location code list with multiple additions and removals effective September 2026
HMRC published a revised Appendix 16C on September 3, 2026, updating approved location codes for Data Element 5/23 of the Customs Declaration Service, covering maritime ports and wharves. The revision adds six new facili…
Read the full UK HMRC Customs & CDS brief →HMRC updates C1601, C1602, and C1603 guidance for exports not notified through CDS
HMRC updated its guidance on September 3, 2026 for exporters whose goods arrived at or departed from UK ports without notification through the Customs Declaration Service. The update revises the scope of the C1602 and C1…
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