Customs Declaration Service
Also called: CDS · HMRC CDS
The UK's electronic system for customs declarations, operated by HMRC. It replaced the older CHIEF system for imports in 2022 and for exports in 2024, and is aligned with the UCC-based data model.
In practice
Traders and brokers need CDS access, a GB EORI number and a way to view duty statements, such as monthly postponed VAT accounting statements.
Applies to: 
UK
Related terms
- HMRC
- The UK tax and customs authority, responsible for collecting customs duty, import VAT and excise, issuing advance rulings and running CDS. Border…
- Postponed VAT accounting
- A scheme under which the importer declares and deducts import VAT in its VAT return instead of paying it at the border. The UK made it available to…
- EORI number
- A unique identifier for businesses and persons dealing with customs in the EU, issued by the member state where they are established, or by the first…
- Single window
- A facility letting traders submit all import, export and transit information once, to be shared among customs and other government agencies…