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The new Customs Declaration Service is now up and running. For importers new to the service, please find our handy breakdown of all things CDS to enable declarations to be made on your behalf.
Standing Deferment Authority
It is mandatory for an importer to put in place a standing authority for a broker to use their Duty Deferment Account in CDS. Even if a standing authority has previously been set up on CHIEF, the authority will need to be set up on CDS. Further information on authorising declarants to use your deferment approval number HERE
Once there, scroll down to, or click #authorise-someone-to-use-your-deferment-approval-number.
KCI Logistics EORI number is: GB286649447000
Importers MUST register for CDS.
Importers with Deferment facilities MUST set up a new direct debit for their deferment accounts to work with CDS.
Importers must arrange a new standing authority for broker(s) to use their Duty Deferment and Cash Accounts in CDS.
About Flexible Accounting System (FAS)
HMRC will close Flexible Accounting System accounts and replace them with new cash accounts for CDS declarations. If you’re a trader, you’ll be able to:
Register for CDS – you’ll automatically be issued with a cash account
Pay funds into your own cash account and authorise your agent to use the account
on your behalf
Use your cash account at all Customs locations
Allocate funds for declarations to clear against, in chronological order
Your cash account number will be available on your digital dashboard. For payments into cash accounts, you’ll need to pay into the HMRC CDS bank account and use the payment reference number ‘CDSC’ followed by your cash account number. You must use this reference number for each payment of this type.
Another important change that will affect payments is the CDS bank account number that you send payments to. It’s vital that you start using the new account details at the right time and update any regular payments, or payees, that you’ve set up.
If you do not do this, your payment will not be allocated to your HMRC account and your goods may not clear.
Immediate Payment method
Alternatively, there is an option to pay by card, guaranteed cheque or bank transfer. You will not be able to change the method of payment once your declaration has been accepted.
You must use the correct CDS bank account when paying for your goods.
You must use the CDS reference number automatically generated once your declaration has been accepted. The reference number will begin with ‘CDSI’, followed by a 12 character reference comprising both numbers and letters. This reference is unique to each individual declaration. The same number must be used for payments made in part, or full
If you use online banking as your method of payment, transactions can only be made up to the value of £250,000. Should you wish to make a card payment using the Online Payment Service (OPS), the transaction threshold is £97,000.
If you wish to pay using a personal debit card, corporate debit card, or corporate credit card, you will need to make the payment in full, using the HMRC online payment service. The online payment service can be accessed on GOV.UK/pay-tax-debit-credit-card and selecting CDS.
Postponed VAT Accounting (PVA)
All UK VAT registered Importers will be eligible to use PVA; no authorisation will be required. Customs brokers simply provide the importers VAT registration number (VRN) on the CDS customs declaration.