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HM Revenue and Customs (HMRC) remains on track to deliver the Customs Declaration Service (CDS) by January 2019, and is hitting its critical milestones. HMRC has robust contingency arrangements in place if the Customs Declaration Service (CDS) is not ready by March 2019. Dual running of the existing Customs Handling of Imports and Export Freight (CHIEF) system with CDS is due to start in August 2018. HMRC can revert solely to CHIEF if necessary.