HMRC has announced that the Customs Declaration Service (CDS) reporting tool, Get Customs Declaration Data for Imports and Exports, will be replacing the Management Support System (MSS) data starting late November 2025.

HMRC will make the official declaration data free to access, replacing costly MSS/CDS reports of up to £960 plus VAT per year.  Free access removes a significant barrier, but the real value lies in how the data is used within your audit procedures. It has direct implications for compliance, audit readiness and financial protection.

The official link will be published closer to when to the go-live date and we have emailed to obtain these details.

Benefits:

• The Audit Standard – when HMRC conducts a post-clearance check, it assesses what has been filed in its own systems – not what appears on commercial invoices or internal spreadsheets. The data therefore represents the definitive source of record for customs declarations.
• Mis-declarations – errors by customs agents or brokers may go undetected without routine data reviews.
• Financial exposure – overpaid duties are unlikely to be reclaimed unless actively identified. Underpayments can lead to penalties, backdated payments and accrued interest.
• Compliance vulnerabilities – failure to evidence oversight may be regarded as negligence during an audit.
• Conduct internal audits comparing declarations against contracts and invoices.
• Gain holistic oversight of declarations made by multiple agents.
• Demonstrate reasonable care and due diligence.

If you would like the Chamber to print your reports for you, please enquire and contact us at cds@chamberelancs.co.uk

Keen to learn about more HMRC procedures and initiatives that can benefit your business – find out more on Customs Procedures and Documentation and book HERE