CDS Imports
HMRC, the UK customs authority, is implementing a new system for Imports on 1st October 2022 called the Customs Declaration Service (CDS). Most processes are the same as the previous system, however we may require further information from the importer as we start to use the new system.
1. Register for CDS
You must subscribe to CDS in order to continue to import goods into the UK. Once subscribed, you can view your customs account here.
There are three ways to pay for import taxes under CDS: Immediate Payment, Cash Account and Deferment account.
2. Immediate Payment
You can use this payment method to pay import taxes directly, using Online Banking, CHAPS, or debit or corporate credit card. Payments will be cleared the same day or the next working day.
We will issue you a CDSI reference number to use with this system.
Visit this page to access the service: https://www.gov.uk/guidance/pay-for-imports-declared-using-the-customs-declaration-service
3. Cash Account
All importers that have subscribed to CDS are automatically allocated a cash account - this is like a bank account where funds can be added. Funds that have been cleared into the cash account can be used immediately for payment of import taxes.
You need a CDSC reference number for the account that you are paying into (this is "CDSD" followed by the 11-digit cash account number).
If you want OCS to use your cash account then you must grant us permission to do so. See the instructions here: https://www.gov.uk/guidance/use-a-cash-account-for-cds-declarations
Our EORI number is: GB389508347000
4. Deferment Account
Deferment accounts operate the same way in CDS, however the owner must grant permission for OCS to use the deferment account online.
See the instructions here: HMRC - Authorise someone to use your deferment approval number and here OCS - CDS Deferment Account information
Our EORI number is: GB389508347000
5. FAS Payments
The FAS system cannot be used for payment of import taxes in CDS. If you used to complete import tax payments using FAS, then you may wish to consider using Immediate Payments or Cash Account.