How to Complete an Export Declaration Using CHIEF and CDS

Understanding Export Declarations in the UK

Every consignment leaving the United Kingdom for a destination outside the common travel area requires an export declaration. This document provides HMRC and Border Force with essential information about the goods, their destination, and the exporter. In 2026, UK traders use two systems for this purpose: the legacy CHIEF (Customs Handling of Import and Export Freight) system and the newer Customs Declaration Service (CDS).

According to GOV.UK export guidance, while CDS is the primary platform for most declarations, some export routes still operate via CHIEF through the National Export System (NES). Understanding when to use each system and how to complete your declaration correctly is critical for avoiding delays at the port of exit.

CHIEF vs CDS: Which System Should You Use?

HMRC has been progressively migrating export functionality from CHIEF to CDS. As of 2026, CDS handles the majority of export declarations. However, CHIEF remains available for specific scenarios, particularly where certain simplified procedures or legacy arrangements are still in place.

Key differences include:

• Data model: CDS uses the WCO data model with a richer set of data elements, while CHIEF uses the older SAD (Single Administrative Document) format
• Software access: CHIEF is accessed through approved NES software, whereas CDS works through CDS-compatible commercial software or community system providers
• Authentication: CDS requires a Government Gateway account linked to your GB EORI number

Preparing Your Export Declaration

Before completing your declaration on either system, gather the following:

• GB EORI number — mandatory for all UK exporters
• Commodity code — from the UK Trade Tariff
• Commercial invoice and packing list
• Country of destination and country of final delivery
• Export licence — if the goods are controlled under UK strategic export controls
• Preference documentation — if claiming preferential treatment under a free trade agreement at the destination

Completing an Export Declaration on CDS

For CDS export declarations, the key data elements include:

• DE 1/1 – Declaration type: EX for exports
• DE 1/2 – Additional declaration type: A (arrived), D (pre-lodged standard), or B (simplified)
• DE 2/3 – Documents produced: licence numbers, certificates, authorisation references
• DE 5/8 – Country of destination: the final destination country code
• DE 6/8 – Description of goods: a clear, accurate description

After submission, CDS returns either a permission to progress (P2P) or a query if further information is needed. The goods must not leave the UK until the declaration has been accepted and any required checks completed.

Completing an Export Declaration on CHIEF

If your consignment still requires a CHIEF declaration, the process follows the NES workflow:

1. Log into your NES-approved software
2. Enter the declaration using SAD Box format — Box 1 (declaration type EX), Box 2 (consignor), Box 17 (country of destination), Box 33 (commodity code), and Box 44 (additional information)
3. Submit the declaration to receive a UCN (Unique Consignment Number)
4. Present the goods at the port of exit with the UCN for departure confirmation

HMRC’s Export Declaration Completion Instructions provide detailed field-by-field guidance for both systems.

Common Mistakes and How to Avoid Them

• Wrong procedure code: Using an import procedure code instead of an export code will cause immediate rejection
• Missing export licences: Controlled goods shipped without the proper licence can result in seizure and criminal penalties
• Incorrect valuation: The statistical value must reflect the value of the goods at the UK border, including inland freight to the port of exit
• Late submission: Declarations must be submitted before the goods are presented for loading

When to Engage a Customs Broker

Export declarations carry legal obligations. Errors can lead to penalties, delays, or goods being stopped at the border. A professional customs broker from agencjacelna.uk can handle your export declarations efficiently, ensuring compliance with all HMRC requirements. For quick digital processing, submit your request via easyclearance.pl.