UK Customs Clearance — CDS Declarations
We file customs declarations in the HMRC CDS system — import, export, special procedures. See our pricing page (easyclearance.pl/en/pricing.html). 5,000+ declarations in 2025.
What is a UK customs declaration (CDS)?
CDS — Customs Declaration Service — is the official HMRC system for filing customs declarations in the United Kingdom. Since 4 June 2024 CDS is the only permitted system: the previous system CHIEF (Customs Handling of Import and Export Freight) was closed for imports on 30 September 2022 and for exports on 4 June 2024, and there is no way to revert to the old procedures. UK import and export declarations go exclusively through CDS.
A CDS declaration is required for every commercial import and export in trade with the United Kingdom after Brexit — regardless of the goods value. Exceptions exist for consignments below the de minimis threshold (£135 for VAT, £0 for duty) under certain conditions, but in B2B trade a full declaration is the rule, not the exception.
Declaration types in CDS:
- Import declaration — types H1 (full), H2 (simplified SFD), H3, H4 depending on procedure
- Export declaration (EX) — filed before goods are loaded in the UK
- Transit declaration — T1 (external transit) and T2 (Union transit / Common Transit)
- CFSP/EIDR — simplified procedures for authorised importers
Input documents required to file a declaration: commercial invoice, packing list, GB EORI number, 10-digit HS code per the UK Trade Tariff, customs procedure code (CPC), and — depending on the goods — phytosanitary certificates, import licences, or a statement on origin (or importer's knowledge) to claim TCA preferential duty.
The Easy Clearance team filed over 5,000 CDS declarations in 2025 — for Polish and EU importers, e-commerce businesses, hauliers and manufacturers. Further reading on the system: CDS — Customs Declaration Service UK and What is the UK CDS — a guide.
How to file a CDS declaration — 5 steps
Each step can be completed yourself or delegated to a broker.
Get a GB EORI
GB EORI registration is free and is done at gov.uk. Processing typically takes 5–10 working days from application. A Polish company importing to the UK must hold its own GB EORI or operate through a broker with a standing authority. Without an EORI no broker can file a declaration on your behalf — it is a prerequisite. Full guide: GB EORI — how to obtain one for a Polish company.
Classify goods with an HS code
Every item in a CDS declaration requires a 10-digit HS code aligned with the UK Trade Tariff (not the EU tariff — codes differ post-Brexit). Based on the code you check: the duty rate, VAT rate, TCA preferences with the EU, quantity restrictions and any required licences or certificates. An incorrect HS code is the most common cause of customs penalties and additional charges. Guide: HS code — how to find and verify it.
Calculate the customs value
The customs value for imports to the UK is determined on a CIF (Cost, Insurance, Freight) basis — the goods price plus insurance plus transport to the UK border. For exports, FOB applies. The customs value must include: royalties (if paid to the seller), assists (materials supplied by the buyer), tooling costs. The customs value is the basis for calculating duty and VAT. Further reading: UK customs value — how to calculate it per HMRC.
Choose a CPC procedure
The Customs Procedure Code (CPC) defines the purpose of import and affects the duties payable. Key codes: CPC 4000 — standard import to free circulation; CPC 4200 — Regime 42, zero VAT for intra-EU supply following import; CPC 5100 — inward processing (IPR), duty suspension for goods to be processed and re-exported. Choosing the wrong CPC can invalidate the procedure or result in a penalty. Guide: CPC — the customs procedure code.
File the declaration
Two options: through an authorised broker — declaration accuracy assured, broker is responsible for errors (under direct representation with your authorisation). Or directly via the HMRC CDS portal — free, but requires a Government Gateway account, technical knowledge and experience with CDS fields. For any queries, contact us via the form or WhatsApp. Further reading: UK import clearances, UK export clearances.
How much does a CDS declaration cost at Easy Clearance?
The prices below are net rates per single declaration. Current rates and any volume terms are on our pricing page.
| Service | Price from | Handling time |
|---|---|---|
| Import standard (H1/H4) | pricing page | Depends on documents and procedure |
| Export standard (EX) | pricing page | Depends on documents and procedure |
| CFSP / EIDR declaration | pricing page | Depends on documents and procedure |
| Regime 42 / IPR / OPR | pricing page | Depends on documents and procedure |
| OOH (weekend / evening) | pricing page | — |
| Volume discount (>50/month) | pricing page | — |
| Volume discount (>200/month) | pricing page | — |
When is it better to use a broker?
Self-filing a CDS declaration is possible — but in six situations the risk of error or delay increases significantly.
First import or export
You are unfamiliar with the CDS system, HMRC portal or field requirements. A single mistake at the start can mean a delayed shipment and a penalty.
Special procedures
CFSP, EIDR, IPR, OPR, Regime 42, bonded warehouse — each procedure requires a separate HMRC authorisation and specialist knowledge of CPCs.
Goods value > £5,000
Higher values mean greater exposure to HMRC audit and potential penalties for under-payment of duty. A broker minimises risk and documents the decision trail.
Tight deadline — goods at port
Goods are waiting at Felixstowe, Tilbury or Dover — every hour is demurrage cost. Handling time depends on the completeness of documents and the procedure.
Regulated goods
REACH chemicals, IPAFFS food, MHRA pharmaceuticals, alcohol and tobacco (excise), CITES products — each category requires additional permits or certificates linked to the declaration.
Ongoing volumes
Above 10 declarations per month it is cost-effective to have a dedicated broker on a fixed rate. For current volume terms see our pricing page.
6 common errors in a CDS declaration
Each of these errors carries a real cost — from delayed goods to an HMRC financial penalty.
1. Wrong HS code
Incorrect goods classification results in an under-payment of duty and a potential penalty of up to 30% of the goods value if identified by HMRC. The error can also prevent the use of TCA preferences.
check_circle Fix: 10-digit verification in the UK Trade Tariff + binding tariff information (BTI) for borderline goods
2. No GB EORI
Goods held at the border, no declaration possible, additional storage costs. Obtaining a GB EORI takes 5–10 days — you cannot apply at the last minute.
check_circle Fix: register for GB EORI well in advance, or commission clearance from a broker that holds an EORI
3. Wrong CPC
Using an incorrect customs procedure code can mean using a procedure that is not permitted for those goods, or incorrect settlement of VAT and duty. Correcting a declaration after the event involves a fee and a delay (current rates: pricing page).
check_circle Fix: consult a broker before filing your first declaration with a special procedure
4. Incorrect country of origin
Declaring the wrong country of origin results in loss of TCA (Trade and Cooperation Agreement) preferences and overpayment of duty. HMRC audits on origin are conducted regularly.
check_circle Fix: statement on origin (or importer's knowledge) / supplier declaration for every EU consignment; verify rules of origin in the UK Trade Tariff
5. Missing required attachments
CDS requires documents to be linked (D/E nodes) to the declaration. A missing commercial invoice, phytosanitary certificate or import licence results in rejection of the declaration and a 24–48h delay.
check_circle Fix: EC pre-submission checklist — we verify documentation completeness before it reaches CDS
6. PVA not configured
PVA (Postponed VAT Accounting) allows import VAT to be deferred — instead of paying £X at clearance you account for it in your quarterly VAT return. Not applying PVA means an immediate cash outflow with no benefit.
check_circle Fix: we apply PVA by default on all import declarations for GB VAT-registered businesses — unless the client chooses otherwise
Frequently asked questions
Answers to questions about CDS declarations, costs, procedures and working with a broker.
Can I file a CDS declaration myself without a broker? expand_more
How long does a standard CDS clearance take? expand_more
What if HMRC queries my declaration? expand_more
Does CDS handle exports as well as imports? expand_more
How does PVA (postponed VAT accounting) work? expand_more
Do I need a direct or indirect representation authorisation? expand_more
What is CHIEF and is it still running? expand_more
Need UK customs clearance?
Send us the documents — we will file the CDS declaration. WhatsApp or contact form.