Customs Declaration Service (CDS): Everything You Need to Know in 2025

The Customs Declaration Service (CDS) is now the sole platform for submitting all UK customs declarations. With the legacy CHIEF system fully decommissioned — imports from September 2022 and exports from 4 June 2024 — every business importing or exporting goods must use CDS. Whether you handle declarations in-house or work with a professional customs broker, understanding CDS is essential to keeping your supply chain moving.

What Is CDS and Why Does It Replace CHIEF?

The Customs Declaration Service is HMRC’s modern digital platform for submitting import and export declarations. It replaced the Customs Handling of Import and Export Freight (CHIEF) system, which had been in use since 1994. CHIEF was a legacy system that was becoming increasingly difficult to maintain and lacked the flexibility needed for post-Brexit trade volumes.

CDS offers a number of improvements over CHIEF:

• Real-time declaration tracking and status updates
• Integrated financial accounts (duty deferment, guarantee accounts, cash accounts)
• Direct API connectivity for software providers
• Full alignment with the Union Customs Code (UCC) data model, making international compliance easier
• Enhanced security and fraud prevention tools

Key Dates — The CHIEF Shutdown Timeline

Understanding the phased shutdown of CHIEF is important for compliance records and for businesses that are still adapting:

• 30 September 2022 — CHIEF closed for import declarations. All imports must use CDS from this date.
• 4 June 2024 — CHIEF closed for export declarations. CDS is now the only platform for both imports and exports.

If your business was still using any workarounds or legacy integrations tied to CHIEF, these are no longer valid. Any customs software or agent processes must be fully CDS-compatible.

Who Needs to Subscribe to CDS?

CDS subscription is required by:

• Any UK business submitting its own import or export declarations
• Customs agents and freight forwarders acting on behalf of traders
• Software developers building declaration management tools
• Any business managing duty deferment accounts, customs warehouses, or inward processing reliefs

Even if you outsource your declarations entirely to a customs broker, it is good practice to have your own CDS account so you can monitor your duty deferment balance and access your declaration history.

How to Subscribe to CDS — Step by Step

Subscribing to CDS is done through GOV.UK. According to the official guidance at GOV.UK Customs Declaration Service, the process is as follows:

1. Ensure you have a Government Gateway account — if not, create one at gov.uk
2. Link your EORI number to your Government Gateway account (if not already done)
3. Sign in to your business tax account and navigate to “Get access to a tax, duty or scheme”
4. Select “Customs Declaration Service” and follow the subscription steps
5. Set up your financial accounts — duty deferment account, cash account, and/or guarantee account as needed

Once subscribed, you will have access to the CDS dashboard where you can view declarations, manage authorisations, and track financial balances.

CDS Financial Accounts — What You Need

One of the major differences between CHIEF and CDS is how duty payments are managed. CDS uses dedicated financial accounts:

Duty Deferment Account (DDA)

A Duty Deferment Account allows you to defer payment of customs duties and import VAT to a monthly consolidated payment. This is essential for high-volume importers managing cash flow. You need a guarantee (either from a bank or through HMRC’s Simplified Process for Internal Market and Monetary Union — SPIMMU) to set up a DDA.

Cash Account

A CDS Cash Account allows you to pre-load funds and pay duties immediately at the point of declaration without needing a deferment guarantee. This is suitable for smaller importers or those who cannot secure a deferment guarantee.

Customs Comprehensive Guarantee

For special procedures (inward processing, customs warehousing, temporary admission), you may need a Customs Comprehensive Guarantee (CCG) to cover potential duty liabilities.

CDS and Postponed VAT Accounting (PVA)

If your business is VAT-registered, CDS integrates directly with Postponed VAT Accounting. When submitting an import declaration via CDS, you simply indicate that PVA applies. The system generates a monthly statement accessible through your HMRC online account. This eliminates the need to pay import VAT upfront and dramatically improves cash flow for importers.

Working With a Customs Agent on CDS

Many businesses choose to work with a professional customs broker rather than submitting declarations directly. On CDS, you can grant your agent access to act on your behalf. There are two types of representation:

• Direct representation — the agent acts in your name; you retain liability for the declaration
• Indirect representation — the agent acts in their own name; both you and the agent share joint liability

Regardless of which option you choose, ensuring your agent is CDS-subscribed and using approved declaration software is critical. You can use online customs clearance services that are fully integrated with CDS for a seamless experience.

FAQ — Customs Declaration Service

Is CHIEF still available for customs declarations?

No. CHIEF has been fully decommissioned. Import declarations on CHIEF ended on 30 September 2022, and export declarations were shut down on 4 June 2024. All declarations must now be submitted via CDS.

How do I subscribe to CDS?

You subscribe to CDS through the Government Gateway at gov.uk. You need a Government Gateway account with an EORI number linked to it. Once subscribed, you can access the CDS dashboard and manage your duty deferment accounts, guarantee accounts, and declarations.

Do I need software to use CDS?

Most traders use HMRC-approved software or a customs agent to submit CDS declarations. HMRC provides a test environment for software developers. You can also make some declarations directly through the CDS dashboard for simpler transactions.

Source: GOV.UK — Customs Declaration Service. Information current as of publication date.