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Customs-Declarations Resources


Inside HMRC’s 2026 Transformation Roadmap: CDS, GVMS, and the AI Push Reshaping UK Customs

HMRC’s Transformation Roadmap was first published in July 2025, setting out a five-year vision for a more efficient, modernised and automated tax and customs system. The progress update that followed — first published on 2 July 2026 and most recently updated on 27 July 2026 — reports on the first year of delivery against that […]

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June’s UK Trade Numbers, Visualised: A Sharp Fall to the EU Inside a Rising Quarter

On 13 August 2026, the Office for National Statistics published its June 2026 UK trade bulletin, and the headline monthly numbers are stark. Goods exports fell by £2.2 billion — a 6.3% drop — in a single month. The fall was not evenly spread: exports to the EU dropped by £1.3 billion, down 7.4%, while […]

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CBAM’s Definitive Period Is Here: The European Commission’s New Guidance — and the UK’s Own Carbon Border Tax Right Behind It

On 14 August 2026, the European Commission published a set of ten guidance documents aimed at operators outside the EU, authorised CBAM declarants, and verifiers — all designed to help them navigate the definitive period of the Carbon Border Adjustment Mechanism (CBAM). It reads like a routine administrative release, but it marks a genuine change […]

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HMRC CDS Code & Validation Updates (v2.56–2.57): New Document, AI & Goods Location Codes Explained

HMRC has published its latest round of updates to the Customs Declaration Service (CDS) codelists — versions 2.56 and 2.57. Together, the two releases bring new additions, corrections and structural changes across multiple codelists: a fresh validation code, a substantial batch of new document codes, five new Additional Information (AI) statement codes, and significant maintenance […]

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Agentic AI, Physical AI, and Domain-Specific Models: What Gartner’s 2026 Supply Chain Technology Trends Mean for Customs and Trade Compliance

Gartner recently published its annual ranking of the top technology trends shaping the global supply chain. The list names eight technologies across three organising themes — autonomy and agency, specialisation and intelligence, and trust and governance — and its positioning of agentic AI and physical AI at the forefront of the analysis reflects a broader [...]

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Digital ATA Carnets: How Temporary Imports and Exports Are Moving Away from Paper

On 1 June 2026, the United Kingdom joined the European Union, Norway and Switzerland in launching the digital ATA Carnet — the eATA — marking the most significant structural change to the temporary import and export document in its history. For businesses that regularly move commercial samples, professional equipment, and exhibition goods across international borders [...]

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HMRC Changes the CDS Post-Clearance Amendment Process: What’s New and What It Means for Your Filings

HMRC has updated its guidance on amending and cancelling Customs Declaration Service (CDS) import declarations. The headline shift is procedural rather than substantive: businesses requesting "other amendments" to a cleared declaration must now use an online notification form rather than emailing HMRC directly. A second, smaller clarification confirms exactly what businesses must submit when asking [...]

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UK–India FTA Goes Live: Customs, Tariffs and Rules of Origin for Importers and Exporters

The UK–India Comprehensive Economic and Trade Agreement (CETA) — the UK–India Free Trade Agreement — entered into force on 15 July 2026, four years after negotiations began and just over a year after signature in 2025. It is the UK's most significant bilateral trade agreement since leaving the EU, and for customs professionals it marks [...]

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