CDS Customs Declaration Service UK 2026 – Full Guide

What is CDS — definition and context

CDS (Customs Declaration Service) is HMRC's electronic system for submitting customs declarations in Great Britain. It handles import, export, transit, warehousing and all special procedures (customs warehousing, inward processing, temporary admission). Every import or export of goods crossing the UK border requires a CDS declaration — without one, goods cannot be legally released to free circulation or loaded onto a vehicle leaving the country.

The system was designed by HMRC and CDIO (Chief Digital and Information Office) as the successor to CHIEF — a system from 1989 that simply could not keep up with modern post-Brexit declaration volumes. CDS is built on cloud architecture (AWS), based on UCC (Union Customs Code) and WCO Data Model 3 standards, making it compatible with EU customs systems and global equivalents.

Why CDS was built

HMRC decided to build CDS as far back as 2013, well before Brexit, for three main reasons:

• Scale — CHIEF handled around 55 million declarations per year, but after Brexit this figure jumped to 400+ million. The old mainframe simply could not handle the load.
• Standardisation — the UCC requires harmonised data structures that CHIEF could not support architecturally (e.g. multiple procedures within a single declaration).
• Border digitalisation — CDS is the foundation for the Single Trade Window (STW), the planned "one-stop-shop" platform for 2027 that will connect HMRC, Border Force, Defra and all border agencies.

CDS vs CHIEF — key differences

Migrating from CHIEF to CDS was not a cosmetic update — it was a complete rewrite of the system, with new data structures, new logic and a new interface.

The most significant change for customs brokers was the new procedure code system. In CHIEF, a single 7-digit CPC described the entire operation (e.g. 4000000 — standard import to free circulation). In CDS, the same operation requires a combination of a 4-digit Procedure Code (e.g. 4000) and a 3-digit Additional Procedure Code (e.g. 000). It sounds similar, but in practice a single CHIEF CPC often maps to 5–10 different CDS combinations depending on context.

CHIEF to CDS migration timeline

The migration lasted over five years and was one of HMRC's largest digitalisation projects in its history.

• 2018 — CDS launches in pilot phase for selected import declarations (rolled out by commodity type).
• 2021 — first announced date for definitive CHIEF switch-off (subsequently delayed multiple times).
• 30 September 2022 — CHIEF switched off for import declarations. From this date all UK imports must be declared in CDS.
• 31 March 2023 — original date for export switch-off (postponed).
• 30 March 2024 — final switch-off of CHIEF for export declarations. CHIEF retired after 35 years of service.

For Polish exporters and logistics companies this means that in 2026, all work is done exclusively in CDS. Every UK customs broker, including Easy Clearance, has a CDS profile and submits declarations on behalf of clients.

What declarations does CDS handle

CDS is a universal system — it handles virtually all types of customs declarations:

Import declarations

• H1 — standard import to free circulation (most common)
• H2 — entry to customs warehouse
• H3 — Temporary Admission
• H4 — Inward Processing
• H5 — entry to free zone
• H6 — simplified declaration for small B2C consignments (up to £135)
• H7 — Super Reduced Data Set for low-value goods (below €150)

Export declarations

• B1 — standard (permanent) export
• B2 — export after inward processing (re-export)
• B3 — export from customs warehouse
• B4 — export after Outward Processing
• C1 — re-export after Temporary Admission

Simplified and transit declarations

T1/T2 transit is handled in the separate NCTS Phase 5 system (integrated with CDS). Simplified declarations (SDP — Simplified Declaration Procedure) and entries in the declarant's records (EIDR — Entry In the Declarant's Records) operate as CDS modules available to authorised operators (typically AEO holders).

How to register for CDS — step by step

CDS registration is free and available to any business with an active GB EORI. The process typically takes 24–72 hours.

Step 1: Government Gateway Business Tax Account

Set up a business account on GOV.UK. If you already submit VAT or other returns to HMRC, you already have this account.

Step 2: Add CDS to your account

Log in to your Business Tax Account, click "Add a tax, duty or scheme" and select Customs Declaration Service. The system will ask for your GB EORI number and business address. After HMRC verification, CDS is added to your profile.

Step 3: Configure your payment method

In CDS you must choose how to pay duty and VAT:

• Cash Account — a new mechanism where you top up a balance held with HMRC and the system deducts duties automatically.
• Duty Deferment Account (DDA) — defers duty payment to the end of the month (requires a bank guarantee).
• Postponed VAT Accounting (PVA) — import VAT accounted for in your VAT return, with no physical payment at the border. The standard for most importers.
• Immediate Payment — payment by card or bank transfer for each individual declaration.

Step 4: Authorise your customs broker

If you use a broker (such as Easy Clearance), you must complete a standing authority form in the CDS portal, granting the broker the right to submit declarations on your behalf. The broker receives a notification and can begin submitting declarations under your EORI.

Integrating CDS with customs software

In practice, no customs broker submits declarations manually through the HMRC portal — it would be physically impossible with 100+ fields per declaration. Everyone uses specialist customs declaration software that connects to the HMRC Customs Declarations API.

Customs declaration software commonly used in the UK

• Descartes — global provider, used by many large freight forwarders; also operates the Pentant CSP system
• BoxTop Technologies — popular with smaller agencies
• ASM Sequoia — strong presence at container ports
• WiseTech Global (CargoWise) — used by international freight forwarders
• AEB, Azyra, Bacsoft — among the developers listed by HMRC for imports, exports and simplified declarations

Declaration software automates validation, maps legacy CHIEF CPCs to new CDS Procedure Codes, integrates with client WMS/TMS systems and provides real-time declaration status tracking. Easy Clearance uses a next-generation platform that enables us to issue H1 declarations within minutes of receiving a complete document set.

Choosing CDS software — what HMRC provides and what you must buy

This is the part most importers get wrong on day one: HMRC does not sell, supply or certify a customs declaration package. If you intend to submit your own declarations rather than appoint a broker, the software is something you buy on the commercial market.

HMRC's list of software developers

HMRC publishes a contact list of developers who supply Customs Declaration Service software, broken down by what each one covers — imports, exports and simplified declarations. Three caveats matter before you treat it as a shortlist:

• HMRC states plainly that it cannot recommend or endorse any one product or service over another — the list is contact details, not a ranking.
• It is not exhaustive: developers who have not agreed to have their details published do not appear on it.
• HMRC is not responsible for any losses or expenses you incur using software from those providers — commercial due diligence is entirely yours.

The list is maintained rather than frozen — the version current at the time of writing was last updated on 22 July 2026.

What the CDS online service does — and does not — do

Subscribing to CDS gives you a Government Gateway–based service, and it is easy to assume that service includes a declaration form. It does not. Through the CDS online service you can use a cash account, get your postponed import VAT statement, get import VAT and duty adjustment statements, upload documents and read messages about declarations, and pull customs data for your import and export entries. Submitting the declaration itself still goes through purchased software talking to the API — or through an agent whose software does it for you.

CSP is not a synonym for "declaration software"

The two terms get used interchangeably in the trade, and they are not the same thing. Community System Providers are commercial entities that interface directly with HMRC frontier systems, including CDS, and run the inventory systems that port and airport communities depend on. 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). A temporary storage facility must run a customs-approved electronic inventory system linked to HMRC through one of these providers.

Practical consequence: at an inventory-linked port or airport, your declaration software has to be able to work with the relevant CSP's inventory — a package that submits perfectly good declarations but cannot match them to the inventory record will leave your goods sitting in temporary storage.

A short buying checklist

• Declaration types — confirm the package covers what you actually move: H1 imports, exports, and simplified/CFSP declarations if you use them.
• Ports you use — check CSP inventory integration for the specific locations, not "the UK" in general.
• Testing before go-live — HMRC's Developer Hub provides Trade Test and Trader Dress Rehearsal environments; ask the vendor whether onboarding includes a rehearsal run.
• Error handling — every submission returns a Conversation ID used to match HMRC's notifications back to the declaration; how the software surfaces those rejection messages decides how fast you can fix them. See our guide to CDS rejection codes and how to fix them.
• CDS subscription first — you need the subscription regardless of software. Have your GB or XI EORI, UTR, the business address HMRC holds, your National Insurance number if you are a sole trader, and your business start date ready; access usually arrives within 2 hours, or up to 5 working days if HMRC runs further checks.

CDS and GVMS — how they connect

GVMS (Goods Vehicle Movement Service) is a separate system responsible for authorising vehicle movement across the UK border (ports, Channel Tunnel). CDS handles the customs declaration content; GVMS handles the physical truck movement.

The workflow is as follows:

1. The broker submits a declaration in CDS — the system returns an MRN (Movement Reference Number).
2. The broker opens GVMS and creates a GMR (Goods Movement Reference), entering the MRNs for all declarations on that vehicle (one lorry can carry goods for five importers = five MRNs on one GMR).
3. The driver presents the GMR at the port — Border Force verifies that everything is paid and released.
4. After crossing the border, the GMR is discharged and CDS closes the corresponding declarations.

Without a correctly linked GMR, the lorry cannot board the ferry or enter the tunnel — the border point will turn it away. Cost of GMR issuance by a broker: from £15 to £30.

Interface differences — what CHIEF-experienced brokers will notice

Brokers who worked in CHIEF for 10–20 years had to undergo significant retraining. The most notable differences:

• No green screen — CHIEF operated in text mode (3270 terminal). CDS is a modern HTML5 portal.
• Live validation — CDS flags errors as you type; CHIEF only returned them after submission.
• Structured DE fields — each CDS field has a "Data Element" code (e.g. DE 2/1, DE 4/14), which requires adjustment.
• New code dictionary — many document codes (e.g. C400, N380) have different meanings in CDS compared to CHIEF.
• Real-time status — CDS shows whether a declaration is "Accepted", "Under Review", "Released" or "Detained" within seconds.

Most common CDS errors and how to avoid them

After two years of full CDS operation, HMRC reports that 30–40% of declarations contain some validation errors (vs. 15% in CHIEF). The most common causes:

1. Incorrect Procedure Code mapping

Brokers enter "4000" assuming it is the same as CPC "4000000" in CHIEF — and forget the Additional Procedure Code "000". The result: a formally incomplete declaration. Always verify the PC + APC pair in the UK Integrated Online Tariff.

2. Insufficient CDS Cash Account balance

If a client has no funds in their Cash Account, the declaration is held in "Pending payment" status — which at the border means the lorry is stopped. The standard practice is PVA for VAT and DDA for duty.

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

CDS requires codes for accompanying documents (e.g. "N935" for an invoice, "C512" for a CHED certificate). A missing or incorrect code results in a rejected declaration.

4. Confusion between Declarant EORI and Importer EORI

CDS has two distinct fields: Declarant EORI (who submits) and Importer EORI (on whose behalf). Mixing them up leads to payment errors and VAT refund issues.

5. Missing GMR after CDS declaration

A classic error: the broker submits the CDS declaration but forgets the GMR in GVMS. The driver arrives at the border, but Border Force cannot see the vehicle in the movement system.

6. Wrong currencies and exchange rates

CDS uses HMRC monthly exchange rates published on GOV.UK. Using invoice-date rates instead of the HMRC monthly rate triggers a validation error.

Cost of CDS declarations through a broker

The CDS declaration itself is free from HMRC — the fee is charged by the customs broker for preparing, validating and submitting the declaration. Standard market rates in the UK:

Indicative ranges — exact pricing after documents are received. Price depends on the number of HS lines in the declaration, procedure complexity (standard vs. special), urgency (24/7 vs. standard) and supporting documents required (CHED, CITES, licences).

FAQ — frequently asked questions about CDS

Are CDS and CHIEF running in parallel?

No, not since 30 March 2024. On that date HMRC definitively switched off CHIEF for all declaration types (imports were switched off on 30 September 2022, exports on 30 March 2024). In 2026, all UK customs declarations go exclusively through CDS.

Can I register for CDS without a broker?

Yes, any business with an active GB EORI can access CDS. The challenge is that without specialist CSP software, completing a declaration manually takes 1–2 hours and requires knowledge of 100+ UCC data fields. Most businesses prefer to outsource to a broker for from £45 to £150.

What is the difference between a Cash Account and a Duty Deferment Account?

A Cash Account is a prepaid balance held with HMRC — you top it up and the system deducts duties automatically (like a prepaid account). A DDA is a bank-guaranteed account that defers duty payment to the 15th of the following month. DDA requires a bank guarantee; a Cash Account does not.

What is PVA and is it worth using?

PVA (Postponed VAT Accounting) is a mechanism where the importer accounts for import VAT in their VAT return (as both output and input VAT), rather than paying it physically at the border. For most importers PVA is the standard — it eliminates the cash flow burden of import VAT and requires no bank guarantee.

How long does CDS registration take?

The registration itself (via Government Gateway) takes 24–72 hours after EORI verification. Configuring the Cash Account and authorising a broker takes a further 1–3 days. In total, allow 5–7 working days from first login to readiness for the first declaration.

Does CDS handle simplified declarations?

Yes. CDS fully supports SDP (Simplified Declaration Procedure) and EIDR (Entry In the Declarant's Records) for authorised operators. This requires separate HMRC authorisation and typically AEO (Authorised Economic Operator) status.

What happens if my CDS declaration is rejected?

The system returns an error code (e.g. "CDS40023") with a description. The customs broker must correct the indicated field and resubmit. Most errors are typos or outdated document codes. If the error concerns classification (HS code) or value, correction may require contact with HMRC.

Does HMRC provide free CDS software?

No. HMRC publishes a contact list of developers who supply Customs Declaration Service software, but states that it cannot recommend or endorse any one product over another, that developers who did not agree to publication are not listed, and that it is not responsible for losses or expenses arising from using them. If you submit your own declarations, the software is a commercial purchase. The CDS online service you get after subscribing covers cash accounts, postponed import VAT statements, document uploads and declaration data — not the submission of full import and export declarations.

What is the difference between a CSP and customs declaration software?

Community System Providers are commercial entities interfacing directly with HMRC frontier systems, including CDS, and running the inventory systems used by port and airport communities. GOV.UK names six: Community Network Services (Compass), CNS Air Courier, CCS-UK, DHL Aviation (UK) Ltd, Descartes (Pentant) and Maritime Cargo Processing (Destin8). Declaration software is what you use to build and submit the entry itself. At inventory-linked locations you need both — the entry has to match the inventory record, or the goods stay in temporary storage.

Can I test CDS software before going live?

Yes. HMRC's Developer Hub provides Trade Test and Trader Dress Rehearsal environments for the Customs Declarations API, so submissions can be rehearsed before real entries are filed. Each submission returns a Conversation ID used to match HMRC's asynchronous notifications back to the declaration — worth checking how your prospective software surfaces those messages, because that is what determines how quickly a rejected declaration can be corrected.

Current regulatory status

CDS is actively developed by HMRC — new Data Elements, procedure codes and integrations are released regularly. Always verify the latest HMRC guidance in the UK Integrated Online Tariff. The information in this article reflects the legal position as of April 2026.

Official sources

• GOV.UK: Customs Declaration Service collection — HMRC, 2026
• GOV.UK: CDS Finance Dashboard — HMRC, 2026
• UK Integrated Online Tariff — HMRC, 2026
• GOV.UK: Register for GVMS — HMRC, 2026
• GOV.UK: Software developers providing customs declaration software — HMRC, last updated 22 July 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