CDS Customs Declaration Service UK: How It Works in 2026

What is CDS (Customs Declaration Service)?

CDS is the full name of the Customs Declaration Service, the HMRC system that supports import and export declarations when goods move into and out of the UK. HMRC's CDS guidance is the starting point for subscription, payment accounts, document uploads and the online export service. CDS replaced the older CHIEF system, which closed for import declarations on 30 September 2022 and for export declarations on 4 June 2024.

Two things are easy to confuse. CDS is where the customs declaration lives (the entry, its duty and VAT calculation, its MRN). Transit (T1/T2) is declared in a separate system, NCTS, and vehicle movements across the border are authorised through GVMS. For a plain-English introduction see our shorter guide What is CDS.

CDS and CHIEF — what changed for traders

CHIEF was the previous declaration system. The practical differences that matter to an importer or exporter today are these:

Milestones confirmed by HMRC: CHIEF closed for import declarations on 30 September 2022, all businesses could move their export declarations to CDS from March 2024, and after the transition period ended on 4 June 2024 export declarations can no longer be submitted through CHIEF (Notice to exporters 2024/12). In 2026, an import or export declaration for goods moving through Great Britain is a CDS declaration.

Which declarations can you make in CDS?

HMRC's CDS tariff guidance (manual CDSSG06040) groups declarations into categories. The most used are listed below.

Simplified declarations and entries in the declarant's records (EIDR) can only be used with the relevant HMRC authorisation. T1/T2 transit is not on this list because it runs through NCTS.

How to subscribe to the UK Customs Declaration Service

Use the GOV.UK service Get access to the Customs Declaration Service. The steps are:

1. Get Government Gateway sign-in details for your business (or for yourself if you are an individual). You cannot subscribe with an agent Government Gateway user ID.
2. Have a GB or XI EORI number. If you have none, you can apply during subscription, but XI numbers have eligibility criteria. See our guide to the UK EORI number.
3. Gather your details: Unique Taxpayer Reference (UTR), the business address held on customs records, your business start date and, as an individual or sole trader, your National Insurance number.
4. Subscribe and wait. Access usually arrives within 2 hours, or within 5 working days if HMRC needs to make more checks.
5. Set up payment (see the next section) and, if a broker will use your accounts, give them an authority.

EU-based businesses with only an EU EORI number need a separate user ID: HMRC says you cannot link an EU EORI to the same Government Gateway user ID as a GB EORI.

CDS payment methods: duty, import VAT and the cash account

When you make an import declaration you choose how to pay duty and VAT. HMRC's guidance on paying VAT and duties on imports lists these options:

• Cash account — you pay customs duty and import VAT when you make the declaration, from funds already in the account.
• Duty deferment account — one payment a month by Direct Debit instead of paying per consignment.
• General guarantee account — covers amounts due on your imports; guarantees may be needed for temporary admission or when the duty is disputed or unknown.
• Immediate payment — paying what you owe at the time of clearance.
• Postponed VAT accounting (PVA) — you declare and recover import VAT on your VAT Return instead of paying it at the border. Read our PVA guide.

Paying into a CDS cash account

HMRC's guidance on paying into your cash account is clear on three points:

• Funds first — there must be enough funds in the cash account before the goods arrive; insufficient funds delay the declaration.
• Timing — pay at least 3 working days before the expected arrival date for Bacs, or 2 working days for other methods. Check your balance has updated before declaring.
• Reference — use "CDSC" followed by your 11-digit cash account number. An incorrect reference delays allocation of the payment and clearance of the goods.

Duty deferment account rules

Under HMRC's duty deferment guidance, customs duty and import VAT deferred through CDS are paid by Direct Debit on the 16th of the next month (or the next working day). If you exceed your guarantee level or deferment limit you cannot defer further duty and import VAT for the rest of that month, and a failed Direct Debit suspends the account. HMRC says you can use CDS to check your import VAT certificate (C79) and postponed VAT account statements — see our guide to the C79 certificate.

Authorising a customs agent

If an agent is to use your deferment, cash or guarantee account, you set up an authority in CDS using the Government Gateway details you subscribed with, and you can view or remove it at any time. We explain the process in CDS authority: granting your customs agent access.

The CDS online service: what you can do after sign-in

The signed-in area you reach with your Government Gateway user ID is often called the CDS dashboard. Per HMRC's guidance, it lets you:

• use a cash account and manage customs financial accounts;
• download your postponed import VAT statement and import VAT and duty adjustment statements;
• upload documents and read messages about customs declarations;
• set up a Direct Debit for a duty deferment account and manage your CDS email address;
• request customs data and reports for your import and export entries.

What it does not do is provide an import declaration form. Import declarations are submitted from software (yours or your agent's) using the Customs Declarations API.

How to upload documents in CDS

HMRC's document upload guidance sets the rules for supporting documents such as licences or certificates of origin:

• You need a Government Gateway user ID and password, access to CDS and the MRN of the declaration.
• Accepted file types are JPG, PNG, TXT and PDF.
• You can submit up to 10 files at a time, each up to 10 MB. Several documents combined in one PDF count as one file.
• Upload when the declaration status requires documents or HMRC asks for them. You can also send them early if you expect a request.
• If HMRC needs to ask about goods under physical or documentary control, the message arrives in your CDS inbox.

CDS software: what HMRC provides and what you must buy

To submit declarations yourself you need specialist software, and HMRC does not recommend any supplier. If you declare for yourself rather than using a customs agent, the software is bought from a commercial supplier.

HMRC's list of software developers

HMRC publishes a list of developers who supply software for the Customs Declaration Service. At the time of writing it was last updated on 16 October 2026 and named 54 developers, including AEB, Bacsoft, Descartes, SAP, Thomson Reuters ONESOURCE, WiseTech Global and Zennture. Before using it as a shortlist, note that HMRC:

• cannot recommend or endorse any one product or service over another;
• lists only developers who agreed to publish their details, so it is not exhaustive;
• is not responsible for losses or expenses from using their software.

Community System Providers are not declaration software

Community System Providers (CSPs) are commercial entities that interface directly with HMRC frontier systems, including CDS, and run the inventory systems used by port and airport communities. GOV.UK's contact list names six: Community Network Services (Compass), CNS Air Courier, Cargo Community Systems for the United Kingdom (CCS-UK), DHL Aviation (UK) Ltd, Descartes (Pentant) and Maritime Cargo Processing (Destin8).

Buying checklist

• Declaration types — confirm the package covers what you move: H1 imports, exports and simplified declarations if you use them.
• Ports you use — check CSP inventory integration for specific locations, not "the UK" in general.
• Testing before go-live — HMRC offers a free Trader Dress Rehearsal service; ask whether onboarding includes a rehearsal run.
• Error handling — each submission returns a Conversation ID used to match HMRC's notifications back to the declaration. See CDS rejection codes and how to fix them.

CDS exports: the online export declaration service

For exports, HMRC provides an online service to make and manage an export declaration. It covers goods exported from Great Britain (England, Scotland and Wales) to a country outside the UK, including standard, simplified, supplementary and special procedure declarations. To use it you must be subscribed to CDS and have sign-in details linked to your EORI number. The "arrive" and "depart" options apply to approved loaders only. For a full overview of the process see our export clearance service.

CDS and GVMS: how the declaration links to the vehicle

GVMS (Goods Vehicle Movement Service) is separate from CDS. CDS carries the customs declaration; GVMS handles the goods movement reference (GMR) for the vehicle, trailer or container.

1. The declaration is submitted in CDS and receives an MRN (Movement Reference Number).
2. A GMR is created in GVMS. HMRC's guidance requires an imports MRN where the goods were declared into CDS, and vehicle, trailer or container identifiers, depending on the route.
3. For Common Transit Convention movements the GMR uses the MRN generated by NCTS instead, and associated import declaration references must not be included for EU to Great Britain movements.

Details by route are in our guide to the GMR number and GVMS. For safety and security declarations see our guide to the ENS declaration.

Common CDS declaration errors and how to avoid them

1. Incorrect Procedure Code mapping

A procedure code used without the correct additional procedure code can make the declaration wrong or incomplete and may lead to it being rejected. Always verify the combination in HMRC's CDS guidance (UK Trade Tariff: volume 3 for CDS, Appendix 1: procedure codes and Appendix 2: additional procedure codes).

2. Insufficient cash account balance

HMRC says there must be enough funds before the goods arrive; otherwise the declaration is delayed. Allow time for the payment to reach the account.

3. Incorrect document codes (Data Element 2/3)

CDS requires reference codes for accompanying documents in Data Element 2/3. A missing or wrong code can lead to rejection. The codes are published in HMRC's Appendix 5A.

4. Confusing declarant EORI and importer EORI

CDS has separate fields for who submits the declaration and on whose behalf. Mixing them up can cause payment and VAT accounting problems. Our guide to reading CDS declaration fields explains the layout.

5. No GMR after the declaration

The CDS declaration is filed but no GMR is created in GVMS, or the MRN is missing from it. The carrier will not let the vehicle embark without a valid GMR at GVMS locations.

6. Wrong currency conversion

Use the rate in your contract where the guidance allows it; otherwise you must use the exchange rates HMRC publishes when the entry to free circulation is accepted, as described in the guidance on converting foreign currency amounts for customs value.

Using a customs broker for CDS declarations

A customs agent charges for preparing, checking and submitting a CDS declaration. Easy Clearance is a customs agency registered for CDS with a UK EORI number: you send the invoice and transport documents, we prepare and submit the declaration, and you give us an authority if we are to use your payment accounts. For our fees see the pricing page. To start, contact us through the form or see our import clearance service.

The final quote depends on the number of HS lines, procedure complexity and supporting documents required (for example CHED, CITES or licences).

FAQ about the Customs Declaration Service

What is CDS in customs?

CDS stands for Customs Declaration Service. It is HMRC's system for making import and export declarations when goods move into or out of the UK. Transit (T1/T2) is declared in a separate system, NCTS.

What is the full form of CDS?

CDS is short for Customs Declaration Service, the UK's electronic customs declaration system run by HMRC.

Do I need CDS to import goods into the UK?

Yes. CHIEF closed for import declarations on 30 September 2022 and for export declarations on 4 June 2024, so import and export declarations are made in CDS. You can subscribe yourself and use declaration software, or appoint an agent who declares for you.

How do I subscribe to CDS?

Subscribe online using the Government Gateway user ID for your business (not an agent user ID) and a GB or XI EORI number. You also need your UTR, the business address HMRC holds, your start date and, for sole traders, your National Insurance number. Access usually arrives within 2 hours, or up to 5 working days if HMRC needs more checks.

What are the CDS payment methods?

HMRC lists a cash account, a duty deferment account, a general guarantee account, immediate payment and, for UK VAT-registered importers, postponed VAT accounting (PVA) for import VAT. A cash account must hold enough funds before the goods arrive.

Can I upload documents in CDS?

Yes. Using your Government Gateway sign-in and the MRN of the declaration, you can upload JPG, PNG, TXT or PDF files, up to 10 files at a time and up to 10 MB each. Send them when the declaration status requires them or HMRC asks for them.

Does HMRC provide CDS software?

No. HMRC publishes a contact list of developers who supply CDS software but does not recommend or endorse any of them, and the list is not exhaustive. If you declare for yourself, the software is a commercial purchase. For exports, HMRC offers a separate online service to CDS subscribers.

Is CDS used for T1/T2 transit declarations?

No. T1/T2 transit declarations are made in NCTS. For vehicle movements, a goods movement reference (GMR) created in GVMS then refers to the relevant MRNs, for example the CDS import MRN or the NCTS transit MRN.

Current regulatory status

HMRC updates its CDS guidance and appendices — always check the current version and the latest HMRC guidance for CDS. The information in this article reflects the position as of October 2026.

Official sources

• GOV.UK: Customs Declaration Service collection — HMRC, 2026
• GOV.UK: Notice to exporters 2024/12: export declarations move from CHIEF to CDS from 4 June 2024 — HMRC
• GOV.UK: Paying into your cash account for CDS declarations — HMRC
• GOV.UK: How to use your duty deferment account — HMRC
• GOV.UK: Paying VAT and duties on imports — HMRC
• GOV.UK: Check when you can account for import VAT on your VAT Return — HMRC
• GOV.UK: Set up or view an authority on the Customs Declaration Service — HMRC
• GOV.UK: Make and manage an export declaration online — HMRC
• HMRC manual CDSSG06040: declaration categories — HMRC
• GOV.UK: UK Trade Tariff: volume 3 for CDS (Appendices 1 and 2: procedure codes) — HMRC
• GOV.UK: Data Element 2/3 document codes (Appendix 5A) — HMRC
• GOV.UK: Converting foreign currency amounts to include in the customs value — HMRC
• GOV.UK: Create a goods movement reference — HMRC
• UK Integrated Online Tariff — HMRC, 2026
• GOV.UK: Register for GVMS — HMRC, 2026
• GOV.UK: Upload documents and get messages for the Customs Declaration Service — HMRC
• GOV.UK: Software developers providing customs declaration software — HMRC, last updated 16 October 2026
• GOV.UK: Subscribe to the Customs Declaration Service — HMRC, last updated 6 July 2026
• GOV.UK: Community System Providers — trade and commercial contacts — HMRC, 2024
• HMRC Developer Hub: Submitting import and export customs declarations — HMRC, 2026