Customs Declaration Service (CDS) - Action required

Date Added: 6 April 2022

If you import or export, you need to take action now.

HMRC is gradually introducing the Customs Declaration Service (CDS), the long-term replacement for the current Customs Handling of Import and Export Freight (CHIEF) system. 

Action needs to be taken to ensure your goods can be imported or exported without interruption. 

Register for a Government Gateway account 
Most business will already have a Government Gateway account to access their personal or business tax account. You should use this account to access the Customs Declaration Service. 
If you do not have one, you can register for a Government Gateway account here 

EORI number 
You must have an Economic Operator Registration and Identification (EORI) number that starts with GB. Most businesses moving goods in and out of the UK already have one. 
If you don’t have one, you can apply for an EORI number here. 

Register for the Customs Declaration Service 
You’ll then need to register for the Customs Declaration Service. This can take up to 5 working days. 
You’ll need your Government Gateway user ID and password as well as:

• Your GB EORI number

• Your Unique Tax Reference (UTR) number – you can find this here if you don’t know it

• Your business address held in customs records

• Your National Insurance number (if you’re an individual or sole trader)

• The date you started your business

Paying VAT and Duty
If Davies Turner (or other freight forwarding companies you work with) are paying your VAT & Duty on your behalf then invoicing this back to you, nothing will change to this method.

If you are accounting for VAT using Postponed VAT accounting, you will need to access your postponed VAT statement via the Customs Declaration Service.

The other options for paying your VAT and Duty are listed below.  You can view your balance and payments in the Customs Declaration Service Financial Dashboard, as well as grant and amend standing authorities for your payment accounts.

If you have your own Duty deferment account action is required

• Duty deferment account – The Customs Declaration Service uses a separate HMRC bank account to CHIEF, so you’ll need to set up a new direct debit

You will also need to re-authorise Davies Turner (or other freight forwarding companies you work with) to use your deferment account. This is done in the Customs Declaration Service Finance Dashboard.

You can also choose:

• cash account – these replace the Flexible Accounting System (FAS), and you’ll be set up with one once you’ve registered for the Customs Declaration Service

• immediate payment by Bacs, CHAPS, online or by telephone banking – you can pay by debit, corporate credit card or cheque

• individual guarantee – you can use these to cover customs duties for one-off or high value imports

• general guarantee account – this allows you to provide multiple guarantees from the same account, and continue importing goods into the UK and pay a disputed amount later once agreed