What Is the Customs Declaration Service (CDS)?
The Customs Declaration Service (CDS) is HMRC's current platform for submitting all UK customs declarations. It replaced the legacy CHIEF (Customs Handling of Import and Export Freight) system, which had been in use since the 1990s.
All import and export declarations for goods moving to or from Great Britain must now be submitted through CDS. The transition is complete and CHIEF is no longer available for standard commercial declarations.
Why Did HMRC Replace CHIEF with CDS?
The CHIEF system was over 30 years old and was no longer able to handle the volume of declarations generated after Brexit. With the UK leaving the EU Customs Union, the number of customs declarations increased dramatically — and the new CDS platform was built to handle this increased demand while offering improved functionality.
CDS provides:
- Greater capacity to handle higher declaration volumes
- More detailed data capture for HMRC analysis
- Integration with other HMRC systems
- Improved support for customs special procedures
- Better security and fraud prevention
How CDS Declarations Work
Import Declarations
When goods arrive in the UK, an import declaration must be submitted to HMRC before or at the time of arrival. The declaration includes:
- Details of the importer (EORI number)
- Description of the goods and commodity codes
- Customs value and origin
- Applicable tariff and duty calculation
- Details of the transport and route
Once accepted, HMRC calculates the duties and taxes owed. After payment (or deferment), the goods are released.
Export Declarations
Export declarations must be submitted before goods leave the UK. They record the details of the goods being exported and generate a Movement Reference Number (MRN) that must be presented at the point of exit.
Supplementary Declarations
For businesses using simplified import procedures, a supplementary declaration must be submitted within a set timeframe after the goods have arrived. This is a common approach for businesses that import frequently and want to reduce border delays.
CDS and Duty Deferment
Businesses that import regularly can apply for a Duty Deferment Account (DDA), which allows them to defer payment of import duties and VAT until the end of the month. This can significantly improve cash flow for high-volume importers.
A Customs Comprehensive Guarantee (CCG) may be required to support a DDA. Our team can advise on the requirements.
What Businesses Need to Know About CDS
You need an EORI number — All CDS declarations require a valid UK EORI number. If you do not have one, you must register before any goods can be declared.
Use a customs agent — CDS is a complex system. Most businesses find it more efficient and cost-effective to use a professional customs agent who has full access to CDS and expertise in completing declarations accurately.
Commodity codes are critical — Every declaration on CDS requires the correct HS commodity code. Errors lead to incorrect duty calculations and potential HMRC penalties.
Keep records — HMRC requires businesses to retain customs records for at least four years. CDS provides electronic records of all declarations.
How We Submit CDS Declarations
At Custom Clearance, we are fully trained and accredited to submit declarations on the CDS platform. Our process:
- You send us your commercial invoice, packing list and any licences
- We verify the documents and classify the goods with the correct commodity codes
- We submit the declaration through CDS and handle any HMRC queries
- We confirm when your goods have been cleared and released
We aim to turn around standard declarations quickly, helping you avoid unnecessary border delays.
Get in Touch
Whether you have a one-off shipment or regular importing and exporting needs, our customs team is ready to help. Contact us today for a free consultation — available 24/7 in English and Turkish.