How to Register for CDS (Customs Declaration Service): Step-by-Step Guide

Why CDS Registration Is Now Mandatory

The UK’s customs IT landscape changed permanently when HMRC decommissioned CHIEF (Customs Handling of Import and Export Freight) — the legacy system that had been used for customs declarations for decades. As of 2024, CDS (Customs Declaration Service) is the only platform for submitting import and export declarations in the UK.

If you are importing or exporting goods to or from the UK and have not yet registered for CDS, you cannot legally clear goods through UK customs without using a customs agent. This guide walks you through exactly what you need to do, in the right order, to get fully set up. The official guidance is published at GOV.UK — Get access to the Customs Declaration Service.

Before You Start: What You Will Need

Before beginning the CDS registration process, make sure you have the following ready:

• EORI number (Economic Operators Registration and Identification): If you do not have one, apply at GOV.UK first — it can take up to 5 working days to be issued.
• Government Gateway account: Your business must have a Government Gateway account with administrator access. This is separate from a personal Government Gateway account.
• UK business address: CDS accounts are linked to UK-registered businesses with a UK address.
• Bank account details: Required for duty deferment account applications.

If you need help navigating the initial setup, specialist CDS registration assistance is available from experienced customs practitioners.

Step 1: Subscribe to CDS via Government Gateway

The first step is to subscribe your EORI number to the Customs Declaration Service:

1. Go to the HMRC Business Tax Account via Government Gateway
2. Sign in using your business credentials (not personal)
3. Navigate to “Manage account” and select “Add a tax, duty or scheme”
4. Search for “Customs Declaration Service” and select it
5. Enter your EORI number when prompted
6. Submit — confirmation is usually issued within 2 hours

Once subscribed, you will have access to the CDS secure messaging service, where HMRC communicates decisions, queries and notifications related to your declarations.

Step 2: Set Up a Duty Deferment Account

If you import regularly, you will almost certainly need a Duty Deferment Account (DDA). This allows you to defer payment of customs charges (duty, VAT, excise) to a monthly consolidated payment instead of paying at the point of each import.

To apply for a DDA:

1. Complete form C1201 on GOV.UK
2. Provide bank details and a guarantee (or apply for a Customs Comprehensive Guarantee)
3. Submit to HMRC — processing takes up to 5 working days
4. Once approved, your DAN (Deferment Account Number) will be issued

Without a DDA, import VAT and duties must be paid immediately at the time of declaration, which creates significant cash flow challenges for high-volume importers.

Step 3: Choose CDS-Compatible Software

Unlike CHIEF, which had a more centralised approach, CDS is designed to work with approved third-party software providers. HMRC publishes a list of CDS-compatible software on GOV.UK.

When choosing software, consider:

• Declaration volume: High-volume declarants need robust, automated solutions integrated with their ERP/WMS systems.
• Declaration types: Some software specialises in imports, others in exports or transit.
• Support level: Look for providers offering training, technical support and regular updates to keep pace with HMRC changes.
• Integration capabilities: Whether it connects with your existing inventory, invoicing or logistics systems.

For businesses that only declare occasionally, HMRC provides a basic online service directly through the Government Gateway — but this is not suitable for regular importers due to limited functionality. Professional customs software setup support is available if you need help selecting or configuring the right solution.

Step 4: Apply for SFD (Simplified Frontier Declaration) Authorisation

Regular importers should consider applying for Simplified Frontier Declaration (SFD) authorisation. This allows you to submit a simplified declaration at the point of import and follow up with a supplementary declaration within 175 days.

Benefits of SFD include:

• Faster clearance at the border — goods can be released before full declaration details are available
• Reduced complexity at the point of import
• Better cash flow management when combined with a DDA

SFD authorisation requires a satisfactory compliance record with HMRC and may require a financial guarantee.

Step 5: Authorise Customs Agents or Freight Forwarders

If you use a customs agent or freight forwarder to submit declarations on your behalf, they must be authorised in CDS. The authorisation process has changed from CHIEF:

1. Log in to your CDS account via Government Gateway
2. Navigate to “Manage your customs financial accounts and authorities”
3. Add the agent’s EORI number and grant the appropriate authority level
4. The agent will receive a notification and can then submit declarations using your account details

Never share your Government Gateway login credentials with agents — always use the formal authority grant process to maintain security and audit trails.

Key CDS Accounts and References to Keep Safe

Once fully set up, you will have several key reference numbers to manage:

• EORI number: Your customs identity — needed on every declaration
• DAN (Deferment Account Number): For deferred duty payments
• CDS Guarantee Account: For transit or SFD guarantee management
• Cash Account: Pre-funded account for paying immediate customs charges
• VAT Registration Number: Required for import VAT accounting

FAQ — Frequently Asked Questions

Source: GOV.UK — Get access to the Customs Declaration Service