CDS | Customs Declaration Service
What is CDS?
The Customs Declaration Service (CDS) is the UK government's electronic system for handling customs declarations. It has replaced the older Customs Handling of Import and Export Freight (CHIEF) system.
How does CDS work?
Traders and customs brokers submit import and export declarations to HM Revenue and Customs (HMRC) through CDS. They either use software that connects to CDS directly or hire a broker to file for them. CDS collects data on the goods, their value and origin, and the customs procedure used, then uses that data to calculate duties and VAT and to decide whether to release the goods.
Businesses need an Economic Operator Registration and Identification (EORI) number to use CDS. Companies that move goods between Great Britain and other countries use it to declare imports and exports, and to declare special procedures such as bonded storage or temporary admission.
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