CDS authority — how to grant your customs agent access to your account or guarantee

What is a CDS authority — the one-paragraph answer

An authority in the Customs Declaration Service is a technical permission that an importer (the HMRC account holder) grants to a customs agent inside CDS by referencing the agent's GB EORI number. From the moment it is active, the agent can — within the scope defined by the authority — lodge declarations on the client's behalf, use the client's deferment or cash account and draw on the client's Customs Comprehensive Guarantee (CGU) to cover liabilities. Without such an authority, the CDS system will not recognise the agent as authorised and will reject the declaration with an error code such as authority missing or declarant not authorised for this account. The full definition and legal framework are set out in GOV.UK — Get someone to deal with customs for you and GOV.UK — Set up an authority to use your CDS account.

It is worth distinguishing two terms that get mixed up in online forums: a letter of empowerment (a written agreement between importer and agent — a civil-law instrument) is not the same as a CDS authority (a technical entry in the HMRC account). A contract without the CDS entry does nothing — HMRC cannot see the contract. A CDS entry without a contract is technically operational, but civil-law risky for the agent. From the EasyClearance Team's practice: you always need both.

Standing Authority vs Specific Authority — which to use when

The first decision concerns the validity period. CDS offers two options, per GOV.UK — Set up an authority to use your CDS account:

With over 1,200 declarations a month, the EasyClearance Team sees it like this: 95% of clients who start with Specific Authority switch to Standing after their first reject or first hold-up at Sevington. That is why we require Standing Authority from regular clients — meaning anyone planning more than 3–4 declarations a year. We reserve Specific for one-offs (typically a single trial shipment, a one-time office-equipment import or a personal transfer of belongings).

The three CDS authority types — what a permission covers

Regardless of the period (Standing/Specific), an authority in CDS is always tied to a specific type of action. HMRC deliberately split this into three separate authorities so that you can grant the agent only what they actually need to do — and nothing more. Per HMRC — CDS authority guidance:

1. Declaration submission authority

The most basic authority — it gives the agent the right to lodge CDS declarations (import, export, T1, special procedures) on the importer's behalf. Technical field: the agent's EORI goes into the Declarant box of the declaration, the client's EORI into the Importer box. Without it you cannot even start — every declaration will bounce with authority missing. This authority is required by default for any agent engagement.

2. Account access authority (DDA / Cash Account)

A separate authority for using your Duty Deferment Account (DAN number) or Cash Account in CDS. It gives the agent the right to nominate your account as the source of payment for customs duty and import VAT on the declaration. Without it, the agent can at best route the declaration to payment via their own account — which means either the agent finances your liabilities (affecting their credit line and rate) or the clearance stalls. As standard, when we configure a Standing Authority for declaration submission we add account access alongside it — unless the client explicitly wants the agent to invoice duty separately.

3. Guarantee usage authority (CGU)

The third authority covers use of your Customs Comprehensive Guarantee (CGU) — the general guarantee that secures liabilities for procedures requiring a guarantee (T1 transit, Inward Processing, Temporary Admission, customs warehousing). If you hold a CGU and instruct the agent to, say, open a T1 against your guarantee, you must add this specific authority. It is not activated by default alongside the other two; it requires a separate entry.

In practice, a first-time importer typically needs #1 + #2. CGU (#3) comes in at a more mature stage — after a year or so of regular imports or when entering special procedures. We cover CGU background in more detail via Customs Comprehensive Guarantee (HMRC).

Direct vs indirect representation and authorities — what changes

The representation mode we described in a separate article, Direct and indirect representation in the UK, determines who carries liability for a declaration — but it does not replace the CDS authority. The two mechanisms are complementary:

• Direct representation + CDS authority: the agent acts in the name and on behalf of the client; the client, as the Importer of Record, carries full liability towards HMRC. The CDS authority is just a technical key — it does not alter the liability structure.
• Indirect representation + CDS authority: the agent acts in their own name but on behalf of the client; the agent and client become jointly and severally liable. The CDS authority is still technical — but at the civil-law layer, the contract must additionally include a joint-liability clause.

In other words: a CDS authority is always required on top, regardless of the representation mode. Overseas importers often confuse the two — "I signed a power of attorney for the agent" usually means signing a civil contract, not entering the agent's EORI in the CDS Financial Dashboard. HMRC only looks at the latter.

The most common mistake — instructing an agent without an authority

From the EasyClearance Team's vantage point, this is by far the most common cause of rejected declarations among new clients. The pattern usually runs: an overseas business sets up a UK Limited, gets a GB EORI, opens a DDA (or Cash Account), contacts an agent and sends them the invoices. The agent lodges the declaration — and half an hour later gets back a CDS response such as:

• CDS12056E — Declarant not authorised for this deferment account (the agent lacks account access),
• CDS12104E — Representation type invalid for declarant (no declaration submission authority or wrong representation mode),
• CDS12099E — Guarantee reference not authorised for declarant (no guarantee usage authority for a transit movement).

The cost is usually 1–3 hours lost reacting, a delay at the port or at Sevington Inland Border Facility, and in the worst case — container demurrage. The whole issue can be resolved in 15 minutes, but it requires the client to log in to their own Government Gateway and grant the authority. No agent (including the EasyClearance Team) can do this for you — it is your HMRC account and only you have access. The right move is to handle it before the first shipment moves.

How to grant a CDS authority — step by step in Government Gateway

The procedure covers the most common scenario: an importer wants to grant Standing Authority to a customs agent for declaration submission + account access to their DDA. Time: 15–20 minutes. Requirements: an active importer's Government Gateway account, CDS subscription, the agent's GB EORI and a DAN number (if applicable).

1. Sign in to the CDS Financial Dashboard. Go to GOV.UK — Sign in to CDS and sign in with the importer's Government Gateway. If this is your first sign-in, confirm the CDS subscription first — HMRC will send EORI and company details for verification.
2. Go to "Manage team members and give access". In the CDS panel, select Manage team members and give access to your Customs Declaration Service account or (in the newer UI) View your customs financial accounts → account number.
3. Select the account to authorise. Click the DAN, Cash Account or CGU number for which you want to grant access. Each account has its own authorities panel.
4. Open "Authority to use this account". From the menu, choose Authority to use this account and click Start now. Step detail in GOV.UK — Set up authority to use your CDS account.
5. Enter the agent's GB EORI. Format: GB + 12 digits. The system will check validity online and display the entity name attached to the EORI — verify that it shows your agent's details. If the name does not match, do not confirm. Don't yet have your own EORI? Start with GB EORI number — how to obtain one.
6. Choose Standing or Specific. For a regular client, leave Standing with an open period (or a specific future date). For one-offs, choose Specific and provide the transaction scope and end date.
7. Define the scope of the authority. Tick whether the authority covers: declaration submission, account access to DDA/Cash Account, or guarantee usage (CGU). You can select more than one.
8. Confirm with the representative declaration. The system will display a declaration text — confirm that you are a person authorised to represent the company. Signing is done electronically through Government Gateway; no certificate needed.
9. Send the reference to the agent. Once confirmed, the system generates a reference number and an activation date. Copy it and send it to the agent (email, WhatsApp) — the agent will see the new authority in their CDS panel within 15 minutes and confirm receipt.

If you get stuck, the most common issues on this path are: an inactive CDS subscription (requires the first-time sign-up), a wrong agent EORI (typo or a space) or insufficient Government Gateway permissions (an "assistant" account instead of "administrator"). In each case HMRC displays a clear message and a corrective path.

How to review and revoke an authority — client-side controls

A Standing Authority runs "until revoked" — so the review-and-close mechanism matters. In the CDS Financial Dashboard, you can at any time see the list of active authorities and revoke any of them without involving the agent.

1. Regular list review. We recommend a quarterly audit — go into the panel, select each account, click View authorities and check whether the list of EORIs matches reality (no authority for a former agent, a staff member who has left, etc.).
2. Revoking a single authority. On the list, select an EORI, click Revoke and confirm. The system immediately withdraws the agent's right to act — any subsequent declarations will be rejected with authority missing.
3. Audit trail. HMRC retains the full history of authorities and revocations — logs are available in the CDS Financial Dashboard under Authority history. In any dispute with an agent (C18 Post Clearance Demand Note, recourse claim), those logs are the primary evidence.

Changing agents is one of the moments where the EasyClearance Team sees the most trouble — the client forgets to revoke the previous agent's Standing Authority and both EORIs still have access to their DDA. In theory that is harmless; in practice, if the old agent is still active in CDS and charges your DDA by mistake or oversight, the transaction is technically authorised, and unpicking it with HMRC takes weeks. The first thing to do after migrating to a new agent: revoke the previous agent's authority.

CDS authorities in the wider system — where this fits

To see where authorities sit in the overall HMRC set-up, it helps to see the full picture. CDS (Customs Declaration Service) replaced CHIEF in 2022–2023 and is today the sole customs-declaration system in the UK. If you are just starting out, read GOV.UK — Customs Declaration Service (CDS) and our post What is CDS (Customs Declaration Service), which pairs best with this guide.

CDS authorities are one of four permission layers you need to have in order before the first shipment moves:

1. GB EORI — the HMRC registration number; how to get a GB EORI is covered in a separate article.
2. CDS subscription — activating access to the Customs Declaration Service in Government Gateway. See HMRC — Subscribe to CDS.
3. Settlement account — a DDA (Duty Deferment) or Cash Account in CDS, to pay duty from. Opening a DDA also requires a CCG (guarantee) or a CCG waiver.
4. CDS authority for the agent — the topic of this article. Without it, the whole set-up is operationally useless for the agent.

The sequence is 1 → 2 → 3 → 4. A first-time importer usually completes all of it within 3–7 working days (EORI 1–3 days, CDS subscription instant, DDA 2–4 weeks but you can start with a Cash Account immediately, authority 15 minutes).

When to delegate the authority set-up to the agent — and when absolutely not

Occasionally a client will ask: "I don't have the time, can you do it for me?" Here we have to be clear: the EasyClearance Team never asks clients for Government Gateway login details and we never grant ourselves authority on a client's behalf. Several reasons:

• Sharing Government Gateway login details breaches the HMRC Terms and Conditions — it is the same account that handles your VAT, corporation tax and payroll. One credential = every system.
• From a compliance standpoint, an agent that grants themselves authority from the client's account is an impermissible conflict of interest — HMRC can challenge the validity of such an authority during an audit.
• If you want to avoid the clicking, the answer is a screen-share (Teams, Zoom, Google Meet): the client signs in themselves and the EasyClearance Team walks them through screen by screen. The whole thing takes 15–20 minutes.

If anyone — a customs agent, bookkeeper or a "trusted consultant" — asks you for a Government Gateway password "to sort out the authority", treat it as a red flag. A professional's proper answer is: "You sign in, I'll show you on screen what to click."

Related topics in the EasyClearance Knowledge Base

Cluster A (CDS and deferment) and Cluster C (customs representation) are best read in this order:

• What is CDS — the pillar of the cluster — understand the system you are granting authority in.
• UK Importer of Record — who, when, risks — the status that drives whether direct is enough or you need indirect.
• UK direct and indirect representation — the representation mode and how it links to CDS authority.
• GB EORI number — how to obtain and when to use — the precondition for granting authority.
• EasyClearance 2026 pricing — per-declaration rates for direct and indirect.

Official sources

• GOV.UK: Get someone to deal with customs for you — GOV.UK / HMRC, 2026
• GOV.UK: Set up an authority to use your CDS account — GOV.UK / HMRC, 2026
• GOV.UK: Customs Declaration Service — sign in — GOV.UK / HMRC, 2026
• GOV.UK: Manage team members using CDS account — GOV.UK / HMRC, 2026
• GOV.UK: Subscribe to the Customs Declaration Service — GOV.UK / HMRC, 2026
• GOV.UK: Customs Declaration Service (collection) — GOV.UK / HMRC, 2026
• GOV.UK: Customs Comprehensive Guarantee (CCG) — GOV.UK / HMRC, 2026
• GOV.UK: Get an EORI number — GOV.UK / HMRC, 2026

Frequently asked questions (FAQ)

What is the difference between Standing Authority and Specific Authority in CDS?

Standing Authority is a long-term authority (until revoked or with a distant end date) granted to a customs agent in CDS — recommended for importers with regular shipments. Specific Authority is an authority for a single transaction or a short, explicitly defined period — used for one-off imports. The EasyClearance Team requires Standing Authority from regular clients (more than 3–4 declarations a year) and reserves Specific for one-off transactions. Both are set up in the same HMRC Government Gateway panel.

What CDS authority types can I grant to an agent?

There are three separate CDS authority types: declaration submission (the right to lodge declarations on behalf of the importer), account access (the right to use the importer's DDA or Cash Account to pay customs duty and import VAT) and guarantee usage (the right to draw on the importer's Customs Comprehensive Guarantee). Each type is granted independently, so you can, for example, give the agent the right to lodge declarations but not to use your deferment account.

What happens if an agent lodges a declaration without a granted CDS authority?

HMRC rejects the declaration automatically with an error code (most often CDS12056E for no account access, CDS12104E for a representation-mode error or CDS12099E for no guarantee usage). Goods sit at the border or in the port until the fix — the client has to sign in to Government Gateway, grant the authority, after which the agent re-lodges the declaration. This is the single most common mistake made by first-time overseas importers dealing with a UK customs agent.

Can a customs agent grant themselves a CDS authority?

No. A CDS authority can only be granted by the importer (the account holder) from their own Government Gateway — no agent can do it for the client. The EasyClearance Team never asks clients for Government Gateway login details, because sharing them breaches the HMRC Online Services Terms and Conditions and is an impermissible conflict of interest. The answer for clients who "don't have the time" is a 15-minute screen-share: the client signs in themselves while the agent talks them through the steps.

How long does it take to grant a CDS authority through Government Gateway?

Typically 15–20 minutes for an experienced client: signing in to Government Gateway (2–3 min), getting to the CDS Financial Dashboard (1–2 min), opening the Authority to use this account section (1 min), entering the agent's EORI and choosing Standing/Specific (5–7 min), confirming the declaration (2–3 min) and sending the reference to the agent (2 min). The authority is visible on the agent's side within 15 minutes of confirmation — no need to wait hours.

Can I revoke Standing Authority at any time?

Yes. In the CDS Financial Dashboard, in the View authorities section for a given account, select the agent's EORI and click Revoke — the system immediately withdraws the agent's right to act. HMRC retains a full audit trail of authorities and revocations, available in the Authority history section. Once revoked, every further declaration by the agent on your behalf is rejected with an authority missing code. The EasyClearance Team recommends a quarterly review of your active authorities — particularly after changing agent or the staff member handling clearances.

Does a CDS authority replace the civil contract with the agent?

No. A CDS authority is just a technical entry in the HMRC system — you need a civil-law contract alongside it (a letter of empowerment, often a power of attorney or a customs agency services agreement). A contract without a CDS entry is operationally useless — HMRC cannot see it. A CDS entry without a contract is technically operational, but does not regulate civil-law questions of liability, invoicing or recourse. You need both, in this order: contract first, then the CDS entry.

Does Standing Authority for direct representation differ from Standing Authority for indirect?

Within CDS itself, the Standing vs Specific field is independent of representation mode. The difference appears in the Representation type field, which you select on the declaration — there the agent marks direct or indirect, and that field must match the civil-law agreement (the contract). In practice: Standing Authority is the technical basis, while direct/indirect is the liability-and-contract layer. The EasyClearance Team always synchronises the two: a direct contract = Standing Authority + declarations lodged as direct; an indirect contract = Standing Authority + declarations lodged as indirect with a joint-liability clause.