CDS, or Customs Declaration Service, is the United Kingdom’s digital customs platform for submitting and processing import and export declarations. Managed by HMRC, CDS replaced the older CHIEF system after Brexit and is used by traders, customs agents, freight forwarders, and software providers to declare goods, calculate duties and taxes, manage payments, and support customs clearance. In UK trade, CDS requires more detailed data than legacy systems, so accurate commodity, valuation, origin, procedure, and party information is essential. Each CDS declaration also carries customs procedure codes that tell customs which treatment applies, such as free circulation, warehousing, or transit. Once an import declaration is accepted for processing, the system issues an E2 Import Entry Acceptance Advice, though further checks may still be required before release.
- Handles import and export declarations for UK trade
- Manages duty and VAT calculations on imported goods
- Covers customs special procedures including bonded warehouses and transit
- Used by customs brokers and traders registered with HMRC
Related terms: Customs Entry, VAT Number.
