1.1 HMRC agrees to provide the Purchaser with CDS reports (“Reports”) of Data.
1.2 This information will be provided by the Customs Trader Report Team within the Borders & Trade (B&T) Directorate of HMRC.
1.3 Reports will only be provided to a nominated representative of the Purchaser whose details shall be provided at Schedule C of this Agreement.
1.4 If the Purchaser wishes to nominate a third party as a recipient of the Reports then it should supply, requested by email, a signed letter authorising the named third party as a designated recipient of the Reports. In requesting such a report the Purchaser warrants that the receiving third party is an agent, employee or legal representative of the Purchaser.
1.5 Reports will contain Data as submitted to and processed by CDS. Amendments to declarations made subsequent to finalisation on CDS are dealt with manually. As a result HMRC cannot guarantee that these amendments will be included in subsequent Reports.
1.6 Information is retained on CDS for six years after finalisation of the declaration processing.
1.7 Reports will not contain Data from cancelled or deleted entries
1.8 No information from CDS will be supplied in respect of export declarations submitted under Bulk Entry procedures.
1.9 If the Purchaser requires Reports on more than one separate EORI number (i.e. not part of a Group Registration) then these will be supplied as a set of Reports, individually containing information on the different specified EORI numbers.
1.10 Purchasers should note that the fact that no importations or exportations were made over a particular period would not be considered as sufficient grounds for any refund. Refunds of amounts already paid will only be considered in exceptional circumstances at the discretion of the HMRC Customs Trader Report team manager.
1.11 HMRC may act to add or remove Data items from the Reports and should this occur further information and explanation will be supplied on GOV.UK.
Dispatch of Data
2.1 Where Reports are required these will be distributed centrally from the Customs Trader Report Team within B&T Directorate.
2.2. The Customs Trader Report Team will dispatch Reports to the Purchaser and/or authorised third parties as follows
- For Reports comprising Data in connection with the Purchasers importing activity: within the calendar month
- For Reports comprising Data in relation to the Purchasers exporting activity: within the calendar month
2.3 The method of Reports delivery will be by email to the nominated representative. The normal format for electronic Data delivery will be a downloaded Excel (.xlsx) spreadsheet unless the Purchaser requests that they receive their reports in an accessible format, in which case Comma Separated Variable (CSV) format will be used. All such Data will be protected by a password provided only to the Purchaser, prior to dispatch.
2.4 In agreeing this method of communication HMRC is not liable for the security of information once it has been transmitted via email on the Internet.
2.5 Data in ongoing monthly Reports will be sent (by email) in numerical order by EORI number; the team are unable to answer any queries relating to when the Data will be sent as this slows down the distribution process.
Data Reports available
3.1 Any combination of these Reports are available for purchase.
Please see GOV.UK for Data items available in the reports
Invoicing and Payment
4.1 On completion of this Agreement the Purchaser will return it via the email address as specified in Schedule C.
4.2 On receipt of a completed Agreement, the HMRC Accounts Receivable Team will issue an invoice on instructions from the Customs Trader Report Team. Please note that payment must be made according to instructions on this invoice. In no circumstances should payment be sent to the Customs Trader Report Team.
4.3 The Purchaser will normally be invoiced at the time that the Reports are supplied with payment due within 30 days. However, HMRC reserve the right to require payment before the reports are supplied.
4.4 The Purchaser must tell HMRC the email address to which the invoice will be issued (this can be a group/team one), contact name, trader address (in the case of a third party then both) and telephone number of the individual who will receive the invoice from HMRC.
4.5 It is the Purchaser’s responsibility to keep its contact details up to date and to immediately advise HMRC via email of any changes.