UK Customs Clearance Declarations

UK import customs clearance declarations are made using the Customs Declaration Service (CDS). The CDS system allows traders to use a UK trader portal to apply for and manage customs decisions electronically. After November 30, 2023, the Customs Declaration Service will be the UK’s single customs platform for both UK imports and exports, with businesses declaring their goods through the service. 

On October 1, 2022, UK imports of goods started to be customs cleared via the new Customs Declaration Service (CDS). The customs clearance declarations for exports will move over to the Customs Declaration Service (CDS) after March 31, 2023. HM Revenue and Customs state that the Customs Declaration Service (CDS) will provide easy access to real-time import and export data, check tariffs, and financial statements online using dedicated digital dashboards.

One of the many changes post-Brexit is that every movement of products in or out of Great Britain involves a customs declaration, as EU countries are now considered ‘Third Countries’ from the point of customs. HM Revenue and Customs have made it very clear that the accuracy of customs declarations via CDS is the responsibility of the importer or exporter and not that of their customs clearance agent, who would normally be acting in the role of a 'direct representative'. 

All UK importing businesses should have registered with the Customs Declaration Service (CDS) prior to October 1, 2022, to either make customs declarations themselves or use customs agents that can make import customs declarations for them.

Subscribing to CDS is a relatively straightforward process. UK businesses will need to complete the following steps for their UK imports, exports, and customs clearance declarations:

• Government gateway account details
• EORI number (which all importers should already have)
• UTR number (for UK taxpayers)
• Business address
• National Insurance number (for sole proprietors)
• The date the business started trading.

The EORI number and Customs Declaration Service accounts are linked to the Government Gateway user ID. Therefore, a business cannot apply for more than one EORI number using the same Government Gateway user ID.

Many companies with UK imports may find they were automatically registered for CDS as part of the process of using the new Postponed VAT Accounting (PVA) for Import VAT, which was introduced post-Brexit. Companies using PVA will already be downloading their postponed VAT statements from the Customs Declaration Service (CDS) financial dashboard on the website. The customs clearance declaration will verify the use of PVA.

Your company will normally need to:

1. Ensure that your company is established in the United Kingdom (UK).
2. Agree on who will be responsible for the customs clearance of UK imports.
3. Obtain the Government Gateway user ID and password.
4. Obtain an Economic Operator Registration and Identification (EORI) number.
5. Subscribe to the Customs Declaration Service.
6. Check if an import or export licence is needed.
7. Appoint a customs clearance agent.
8. Agree on the preferred method for paying customs duty, excise duty, and import VAT. Excise duties are applicable to imports of alcohol and tobacco.

We understand how challenging importing into the UK can be for companies. We provide bespoke consulting services that will take care of every phase of the importation, from the customs clearance declaration to the payment of duties and taxes.