OSR Customs Declarations on CDS

There is a change in declaration type for the submission of Onward Supply Relief (OSR) Customs declarations on CDS. After a short consultation with a sample of developers with traders currently using the OSR process, HMRC have decided to request the submission of a ‘Type A’ declaration for these submissions on CDS. 

When importing goods into Onward Supply Relief (OSR) following a previous procedure, on CDS you will need to submit a Type A full declaration for the goods being imported. This applies to procedure codes 4251, 4253 and 4271.

Although the UK Trade Tariff for CDS: volume 3 indicates that these procedure codes can also be submitted on a Type C simplified declaration with an expanded C* dataset, please note that CDS is currently not supporting this functionality. This is because CDS does not currently capture the extended set of data elements needed to collect revenue on a Type C or F declaration. When this activity is supported on a C*, you will be notified.

This means that instead of submitting the code “C” in Data Element 1/2 Additional Declaration Type, you will need to submit the code “A”. You will still need to complete the declaration based on the UK Trade Tariff guidance for an H1 dataset and the procedure code submitted.

Note: In the event of a non-negotiated no deal in which Postponed Vat Accounting is introduced, OSR will cease to be relevant, as Postponed Vat Accounting will effectively replace this functionality.

For any queries on the content, please e-mail SDSTeam@hmrc.gov.uk

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