CHIEF had 68 boxes on a SAD form for imports/exports – CDS has 91 “data elements”.
Section 4 of the guide is probably of most interest as it provides an overview of the difference between the CHIEF Customs Procedure Codes and the CDS Procedure Codes/Additional Procedure Codes that replace them. These codes are important as they are used to classify an import as being eligible for import VAT and or duty relief. David Miller from The Customs People is working on a comparison table between CHIEF and CDS for members to help with the transition.
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15 August 2022 
Andrea Marshall, Tax Specialist
