Understanding the UK's Customs Declaration Service: Key facts for traders

The CDS is a single, modern platform for the submission of customs declarations to HM Revenue and Customs (HMRC). It replaces the previous Customs Handling of Import and Export Freight (CHIEF) system and has been fully operational for all importers since 2022 and for exporters since 2024.

Compared with CHIEF, which had been in operation since the 1990s, the CDS offers traders a more streamlined, up-to-date system for making declarations and handling the payment of duties. Key benefits of the platform over the previous solution include:

• Improved flexibility and scalability
• The ability to handle more complex post-Brexit international trade requirements
• Alignment with global customs standards
• Better security

The CDS platform offers a single integrated solution for the following activities:

• Import and export declarations
• Duty calculations
• Tariff and valuation submissions
• Licensing and certification checks

Ultimately, the goal of the CDS is to make customs declarations and compliance easier and faster for traders and authorities alike, ensuring that all payments of duties are accurate and timely, and to reduce the time taken for shipments to clear customs.

Before you can make import or export declarations, you will first need to register an account with the system. Before doing this, you will need two key things. These are:

1. A Government Gateway Account for your organization.
2. An Economic Operator Registration and Identification (EORI) number. This starts with GB and is essential for any customs declarations.

Once you have this, you can register for CDS on the platform's website. During this process, you'll be asked to provide the following information:

• Your Unique Taxpayer Reference (UTR)
• The address for your business that matches what HMRC's customs records show
• The date you started your business

Import declarations can be made up to 30 days before goods arrive at a UK port of entry. Information that will be needed to make an import declaration using CDS includes:

• Customs procedure code
• Commodity code
• Your unique consignment reference
• Departure point and destination
• Consignee and consignor
• Type, amount and packaging of your goods
• Transport methods and costs
• Currencies and valuation methods
• Any certificates and licenses

Firms can use HMRC’s UK Trade Tariff tool to find correct codes and requirements, which is implemented within the CDS platform.

There are a number of approved software solutions that integrate with the CDS and can submit this information on your firm's behalf, including MIC-CUST^®. After the declaration is submitted, HMRC will inform you what duties are owed, which must be paid before goods are released.

Export declarations must be made before goods leave the UK or before the goods are presented to customs at the UK border, depending on the intended route. The information required is broadly similar to that requested for import declarations and can be submitted online directly to HMRC or by using an approved third-party software solution such as MIC-CUST^®.