What is the Customs Declaration Service (CDS)?
The Customs Declaration Service (CDS) is the UK government’s system for submitting customs declarations. Run by HM Revenue & Customs (HMRC), it handles every import and export declaration in the UK and is based on the international WCO data model.
CDS replaced the CHIEF system in two steps: import declarations moved to CDS on 30 September 2022, and export declarations followed when CHIEF closed for exports on 4 June 2024. CDS is now the only route for UK customs declarations.
Core principle: Every UK import or export declaration now goes through CDS, either directly or via customs software and agents connected to it.
What you need to use CDS
1. An EORI number starting with GB
What it is: The UK Economic Operator Registration and Identification number.
Why it matters: No declarations can be made without it.
2. A CDS subscription
What it is: Businesses subscribe through a Government Gateway account.
Why it matters: This gives access to duty statements, payment options and declaration data.
3. Declaration software or an agent
What it is: Most businesses use a customs broker, freight forwarder or commercial software to submit declarations.
Why it matters: CDS declarations contain more data elements than CHIEF did.
What changed compared with CHIEF
- More detailed declarations aligned with the EU’s Union Customs Code data structure
- New procedure and additional procedure codes
- Online access to duty and VAT statements, including import VAT statements used for postponed VAT accounting
Example: An EU brand shipping stock from a German fulfilment warehouse to a UK 3PL needs an EU export declaration in Germany and a UK import declaration in CDS, usually lodged by its customs broker.
Frequently asked questions
Is CHIEF still in use?
No. CHIEF closed for imports on 30 September 2022 and for exports on 4 June 2024. All declarations now go through CDS.
Do I need my own CDS access if I use a broker?
Your broker can submit declarations for you, but a CDS subscription lets you see your own duty and VAT statements.
Does CDS apply to Northern Ireland?
Northern Ireland has special arrangements for goods moving from Great Britain and the EU, so check HMRC guidance for your specific flows.
