CDS (Customs Declaration Service) is now the only system for submitting customs declarations in the United Kingdom — the CHIEF system has been fully switched off, and companies that never migrated can no longer declare goods for clearance. CDS updates cover changes to procedure codes, how customs duty and VAT are settled through the deferment account, and reporting in the Management Support System. Below we set out the key changes every declarant needs to know about.
Contents
At a glance — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and inspection work
- ✓ How to stay compliant and keep your records in order
How to prepare the process and documents
Division of responsibilities between the parties
Minimum data set for the declaration
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How the declaration and inspection work
The declaration process in CDS runs through several stages — from cargo pre-notification, through verifying the electronic data, to a decision on release or referral for a physical inspection. Knowing these stages lets the logistics team plan clearance timing precisely and avoid unnecessary delays.
Operational stages from pre-notification to release
Most common risk points and how to reduce them
In CDS, the most common mistakes involve incorrect tariff codes, a counterparty's EORI number being missing or inactive, and discrepancies between the invoice value and the customs value. Systematically checking these elements before submitting the declaration significantly shortens clearance time and reduces the risk of costs arising from cargo being held up or tax obligations being incorrectly assigned.
How to stay compliant and keep your records in order
Staying compliant with CDS requirements takes more than just submitting a correct declaration — it also means systematically archiving documents, keeping a log of corrections, and carrying out regular internal audits. A well-organised customs accounting process minimises the risk during an HMRC retrospective audit.
Archiving, corrections and evidence of due diligence
Customs documents should be kept for at least 4 years from the date the declaration was accepted — this includes invoices, transport documents, goods specifications, evidence of customs value, and correspondence with the customs office. If a submitted declaration needs to be corrected, an amendment should be filed through CDS without delay, with the basis for each change documented.
Working with a customs agency and internal audit
Working regularly with an experienced customs agency makes it possible to keep track of changes to CDS rules and adjust internal procedures to current requirements. An internal audit should cover a review of declarations from the past 12 months, checking the correctness of the tariff classification, the customs procedures used, and whether customs duty and tax liabilities were settled on time.
Summary
In summary: when it comes to changes to CDS (Customs Declaration Service), the key is to run the process according to current official guidance, with a clear division of responsibilities and documentation of every decision. This approach reduces delays, cuts the number of corrections needed and makes it easier to defend your figures during an inspection. If any requirement is unclear, check the current HMRC notices and consult a customs agency holding active authorisation on CDS.
Legal basis and sources
If regulations or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
What is CDS, and why did it replace the CHIEF system?
CDS (Customs Declaration Service) is the UK's newer system for handling customs declarations, which replaced the older CHIEF system. It offers greater automation, real-time declaration processing, and better integration with GVMS and S&S GB. Since November 2023, all import clearance in the United Kingdom has had to go through CDS only.
What data is mandatory on a CDS customs declaration?
The mandatory elements of a CDS declaration are: the CN/TARIC tariff code, the customs value with a transaction basis consistent with the Incoterms used, the importer's and exporter's EORI numbers, the commercial invoice number, a description and quantity of the goods, the country of origin, and the correct customs procedure code (e.g. 4000 for release for free circulation).
How long do customs documents need to be kept after clearance through CDS?
Customs documents — including invoices, transport documents, goods specifications and evidence of customs value — need to be kept for at least 4 years from the date HMRC accepted the declaration. This obligation applies to both paper and electronic documents.
What should you do if an error appears in a CDS customs declaration after it has been submitted?
You should file an amendment through CDS as soon as possible. A correction can be submitted both before and after the goods are released — in both cases, you need to identify the data element to be changed and document the basis for the correction.
What are the most common mistakes made when clearing goods through CDS?
The most common mistakes are: an incorrect TARIC tariff code, an incorrect customs value or transaction basis, a counterparty's EORI number being missing or inactive, a mismatch between the invoice and the content of the declaration, and overlooking required import permits or licences.
Related guides
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