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Last updated: 4 December 2024

What is the Customs Declaration Service (CDS)?

The Customs Declaration Service (CDS) is a new system introduced to replace CHIEF (Customs Handling Import and Export Freight). CDS will affect the way you create import and export declarations, as it looks to streamline the customs process, bringing a more modern approach to international trade through a digitised customs platform.

While the official deadline for CDS exports remains 30 March 2024, declarants will have until 4 June 2024 to migrate permanently - CHIEF is already closed for importers. Therefore, it is critical that businesses are up-to-date and knowledgeable on the new systems operation and requirements. 

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Member exclusive Practice Tool Greyscale

CDS Practice Tool

Practice completing a customs declaration form using a realistic importing scenario. This interactive tool provides step-by-step guidance, links to HMRC resources and error feedback to help you build confidence in customs processes.

Member exclusive Risk Assessment Process Greyscale

Create your own risk assessment process - A Guide

This tool offers a structured approach to audit planning, helping you decide which areas to focus on, why they matter, and how to address them. Embrace a streamlined audit framework designed to enhance compliance and resource allocation. 

Member exclusive Customs Audit Checklist Greyscale

Customs Audit Checklist

Streamline your post-clearance audits with our step-by-step checklist. Designed to help you systematically review customs entries for compliance, this tool covers critical areas such as classification, valuation, origin, duty calculations, and documentation. Ensure accuracy, consistency, and risk mitigation in your audits today.

CDS glossary of terms

A document submitted to customs authorities detailing the goods being imported or exported, including information such as value, origin, and destination. 

CDS is the government Customs Declaration Service (CDS), the UK government's new electronic system for handling customs declaration processes. Having replaced CHIEF and NES, its predecessors, CDS has been handling all imports and exports arriving/departing the UK since the 4th June 2024. 

Read more: https://www.gov.uk/government/collections/customs-declaration-service

A unique identifier assigned to businesses trading goods internationally, required for submitting customs declarations. 

Read more: https://www.gov.uk/eori

The process of evaluating customs entries to identify potential areas of non-compliance or financial risk, helping prioritise audits or corrective actions. 

We have created a member exclusive risk assessment guide in our tools section. 

The Harmonised System (HS) Code is a globally standardised numerical code used to classify traded goods for customs purposes. Developed by the World Customs Organization (WCO), it is essential for determining the applicable duties, taxes, and trade measures for specific goods. HS codes are widely used and typically found on invoices and shipping documents. 

The term Tariff Code often refers to the extended classification used by individual countries or trade blocs, which builds upon the base HS code. These tariff codes incorporate additional digits to provide further specificity about goods, enabling the application of country-specific duty rates, trade measures, and restrictions. 

In summary: 

  • HS Code: The foundational, internationally recognized numerical system established by the WCO. 
  • Tariff Code: The extended version of the HS Code used at a national or regional level to determine duties and trade measures specific to that jurisdiction. 

The tariff code is made up of 10 digits for import and 8 digits for export. The first 6 digits are the HS code.  

Read more: https://www.gov.uk/trade-tariff

Reduced or zero-duty rates applied to goods originating from countries with which a preferential trade agreement exists, subject to strict compliance with rules of origin. 

Read more: https://www.gov.uk/guidance/import-and-export-goods-using-preference-agreements

CDS Insights

Member exclusive customs_officer

Customs Corner

In Customs Corner, we give practical guidance on changes to customs rules and the UK border.

Insights Webinars

Latest webinar

Watch our previous webinar: Developments in UK customs IT – CDS, NCTS5, the Single Trade Window and AI

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Modernising Customs Special Interest Group

Register your interest in being part of this exclusive group covering everything to do with the Customs sector.

CDS News 

Keep up to date with the latest CDS news and events that could impact your operations. You’ll find the most current news right here.   

traderinfrontoflaptop
14 November, 2024

New checks under CDS more manageable with support

Customsworkers (1)
04 September, 2024

BTOM updates: GVMS notifications become available for some goods movements and CHED changes

Member exclusive Customs
30 July, 2024

Customs Corner: BTOM document updates, CDS workaround for steel and IBF service ends

Latest CDS insights

What CDS training is available from the Chartered Institute?

Advanced Guide Cds

Advanced Guide to Completing Customs Declarations

Learn everything you need to know to compliantly and efficiently use the new CDS systems for import and export declarations.

Using The Cds

Elearning: Introduction to CDS

Need a refresher or are you new to HMRC's CDS system? Take our elearning course and familiarise yourself with how to use the Customs Declaration Service.

Elearning Advanced Cds

Elearning: Advanced CDS

Take your knowledge of customs declarations to the next level with our Advanced Customs Declaration (CDS) elearning course.

"The new phased approach from HMRC will be welcomed by many exporters. The Chartered Institute is keen to ensure that all businesses get the support they need with the migration – particularly lower-volume declarants who are unsure about their readiness for using CDS." - Kevin Shakespeare | Chartered Institute of Export & International Trade

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You benefit from additional practical tools and resources created to help you get to grips with HMRC's Customs Declaration Service. Plus, you can enjoy a wealth of other benefits, such as:

Member exclusive Chartered Institute Helpline

Business member trade helpline

Get guidance with your basic CDS queries and enjoy peace of mind knowing we’re only a call away.

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Special Interest Groups

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Lunchtime Learning

Join these bite-sized, practical knowledge sessions to access unmissable tips and guidance from our experts.

Member exclusive Training

Discounted training courses

Upskill quickly with the support of our experts while enjoying exclusive savings – discounts apply to our CDS courses.

While we strive to ensure the information on this page is accurate and updated regularly, there may be delays due to internal review and publication processes. We recommend verifying the information for critical updates before making decisions based on the content provided. Please note that while we strive for accuracy, we accept no liability for any errors or omissions.