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UK Customs Declaration Service (CDS): A Plain-English Guide for Importers

CHIEF is gone. Every UK customs declaration now goes through the Customs Declaration Service. Here is what that means for your supply chain, and what to check with your freight forwarder.

#CDS#customs clearance#HMRC#import declarations#duty deferment

CHIEF has closed — CDS is now the only route

Since 30 September 2024, the UK Customs Declaration Service (CDS) has been the only system for lodging import and export declarations with HMRC. The legacy CHIEF system is closed.

If your freight forwarder is still talking about CHIEF, or cannot confirm they are CDS-registered, it is time to ask questions.

What is CDS and why does it matter?

CDS is HMRC's modern customs IT platform. Every import declaration — whether a full entry, a simplified frontier declaration, or a supplementary declaration — must be submitted through CDS using the CDS Data Element codes.

For importers, the practical effects are:

  • · More data fields: CDS declarations contain roughly 3× the data elements of a CHIEF entry. More boxes to fill means more information your forwarder needs from you upfront.
  • · Duty Deferment Account: If you defer customs duty to the 15th of the following month (highly recommended for regular importers), you need a Duty Deferment Account (DDA) registered against your EORI in CDS — not CHIEF.
  • · Postponed VAT Accounting: PVA still works as before, but is reported via the CDS import VAT certificate (C79 equivalent), downloadable from your CDS dashboard.
  • · Authorisations: CFSP (Simplified Procedures), EIDR (Entry in Declarant's Records), and Inward/Outward Processing authorisations are now managed and validated through CDS.

What your forwarder needs from you

For a CDS import declaration, your forwarder needs:

  1. Commercial invoice: supplier name and EORI/tax ID, buyer EORI, INCOTERM 2020, currency, value, full description of goods
  2. Packing list: gross and net weights, number and type of packages, container/seal numbers
  3. Bill of Lading, AWB, or CMR: transport document for sea, air, or road
  4. 10-digit HS commodity code: this is your responsibility as importer — your forwarder can advise but the legal liability for correct classification sits with the importer
  5. Country of origin: and origin proof if claiming preference (REX statement, EUR.1, supplier declaration)
  6. INCOTERM: DDP, DAP, CIF, FOB — this determines who is responsible for import costs
  7. Any licences: controlled goods, dual-use, IPAFFS number for food and animal products

Common mistakes that delay clearance

1. Vague goods descriptions "Machine parts" or "gifts" are not acceptable. HMRC requires a specific commercial description: "stainless steel flanges, DN50, PN16, ASTM A182 F304" rather than "metal fittings."

2. Wrong HS code The 10-digit commodity code determines duty rate, VAT rate, whether a licence is needed, and whether anti-dumping applies. A wrong code is a Customs Civil Penalty offence.

3. Undervalued invoices Customs value is the CIF (cost + insurance + freight) value to the UK port of entry. Transaction value manipulation is fraud — HMRC's Valuation team actively reviews invoice patterns.

4. Missing origin proof If you are claiming a preferential rate (CETA, GSP, any UK FTA) and cannot produce origin evidence at audit, HMRC will charge the MFN duty rate plus interest.

Our role as your customs agent

We are registered with HMRC as a CDS direct representative. That means:

  • · We file declarations in your name, under your EORI, using the correct direct representation basis
  • · You retain legal responsibility for the accuracy of the information you supply to us
  • · We are responsible for the accuracy of how we present that information in the declaration
  • · If HMRC queries the entry, we handle the correspondence

We can also act as your Duty Deferment Account guarantor (subject to credit check) so you do not need to arrange your own bank guarantee.

Checklist: are you CDS-ready?

  • · [ ] You have a GB EORI number (if not, apply at gov.uk — free, takes 5–7 days)
  • · [ ] Your freight forwarder is CDS-registered and filing live entries
  • · [ ] You have a Duty Deferment Account if you import regularly
  • · [ ] PVA is enabled on your HMRC customs service account
  • · [ ] You are classifying goods to 10 digits (not 6 or 8)
  • · [ ] You are retaining import entry evidence for 4 years

Contact our customs team if any of the above is unclear — we offer a free 20-minute customs readiness call for new importers.

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Published 2 July 2026 · by Hardik Mistry