Changes to CDS (Customs Declaration Service): What Declarants Need to Know

What is CDS and what did it replace?

The Customs Declaration Service (CDS) is an HMRC service in which you use your own software to submit import and export declarations, pay customs duty and import VAT, and use features such as cash accounts and postponed VAT accounting statements (GOV.UK: Subscribe to the Customs Declaration Service). The former HMRC declaration system is no longer available for continued use, so an importer who wants to declare goods in Great Britain must subscribe to CDS (same page).

Who must subscribe and how?

You subscribe on GOV.UK, signing in with your business's Government Gateway details (you cannot use an agent Government Gateway user ID). You need, among other things:

• an EORI number starting GB or XI (you can apply for one during registration; XI numbers have eligibility criteria) — see how to get an EORI number in the UK,
• your Unique Taxpayer Reference (UTR), the business address held in HMRC's customs records and your business start date,
• for individuals and sole traders, your National Insurance number.

One subscription covers both imports and exports, so you do not subscribe separately. Access usually arrives within 2 hours, or within 5 working days if HMRC needs further checks. To use an EU-country EORI number you need a separate Government Gateway user ID, which cannot be linked to a GB EORI; HMRC added guidance on this on 6 July 2026 (GOV.UK).

What does a CDS subscription give you?

Once subscribed you can use: cash accounts for CDS declarations, postponed import VAT and duty adjustment statements, payment of duty and import VAT, Direct Debit set-up for a deferment account, document uploads and messages from HMRC, and customs data for declarations. You add team members through the HMRC business tax account (GOV.UK). Paying duty in one monthly payment is explained in How Does a Deferment Account Work in the UK, and VAT in postponed VAT accounting.

How to follow changes to CDS

HMRC publishes documentation in several places, and changes to CDS are introduced gradually:

• for details of completing declarations, use the CDS Volume 3 instructions on GOV.UK,
• for known system errors, check the document "Known error workarounds for the Customs Declaration Service" — we discuss its version 4.9.0 in CDS 4.9.0: What to Check Before Submitting an Import Declaration,
• for integrating software with CDS, use HMRC's developer guide; the documentation is updated periodically and changes are communicated by the software developer support team (HMRC: Customs Declarations end-to-end service guide).

What data does a CDS declaration need?

The data set depends on the declaration type and procedure, but in practice you need at least: EORI numbers, the commodity code from the UK Trade Tariff, the customs value with the transaction basis (e.g. Incoterms), a description and quantity of the goods, the country of origin and the procedure code (e.g. 4000 for release for free circulation). You assign the LRN yourself, while the MRN is issued by the system once the declaration is submitted (HMRC: CDS glossary); the differences are covered in What Is an LRN?.

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Most common mistakes and corrections

The most common problems are: an incorrect commodity code, a wrong customs value or transaction basis, a counterparty's EORI number being missing or inactive, and mismatches between the invoice and the declaration. If an error is found after submission, the rules for amending or invalidating depend on the stage of the procedure; see Amending and Invalidating a Customs Declaration.

Record-keeping

According to HMRC, customs declarations (import and export) and documents relating to preferential origin must be kept for at least 4 years. Commercial and transport documents that form part of your VAT records, and the VAT records themselves, must be kept for at least 6 years. HMRC notes that in a criminal investigation, records going back ten years may be used as evidence (GOV.UK: Archiving your trade documents).

Need a customs agency for CDS declarations? Get in touch — we are a customs agency registered in CDS, with a UK EORI number. See also how to make a UK customs declaration. Our charges are on one page only: how much does UK customs clearance cost.

Frequently asked questions