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<p>The Customs Declaration Service (CDS) is being delivered through three releases
of functionality alongside the CHIEF system. HMRC has delivered the majority of imports
functionality through two releases in August and December 2018. The third release,
planned for March, will provide the functionality necessary for exports. Some businesses
are already using CDS, and HMRC expects all businesses to migrate to the new service
after the third release has been implemented. In the meantime, the existing CHIEF
system will remain available for businesses to use.</p>
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