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How to make payments on the Customs Declaration Service

By HM Revenue & Customs

If you have not moved to the CDS, you need to subscribe online and use HMRC's online guidance to help you understand

how to submit import declarations using CDS software. Once you’ve submitted your first import declaration, you can use one of the payment methods below.

If you’ve moved to the CDS but haven’t started using it, you can use one of the payment methods below after submitting your first import declaration:

1. Duty deferment accounts

You can pay your customs duties on the CDS using your existing duty deferment account. If you want to use this payment method, you'll need to set up a new Direct Debit Instruction for the CDS.

You can find help on how to do this by watching HMRC's YouTube videos:

CHIEF and the CDS are separate systems. Only declarations submitted to the CDS are collected by the Direct Debit Instructions set up in the CDS. Similarly, only declarations submitted to CHIEF are collected by the Direct Debit Instructions set up in CHIEF.

Bank account information cannot be shared from one system to another without a new Direct Debit Instruction. This is an anti-fraud measure, to comply with banking industry standards.

So, if you, or a partner

you work with, are still using CHIEF for other goods movements despite having migrated to the CDS, you could be declaring using both the CDS and CHIEF. If you are, please do not cancel your CHIEF Direct Debit Instructions as you’ll require both Direct Debits for the CDS and CHIEF until you’ve fully migrated to the CDS. You won’t be charged twice for the same liability.

Information for subsidiary companies

If your business is a subsidiary in a group corporate structure, your parent company (with an Economic Operators Registration and Identification number ending in 000) must manage and be responsible for running your duty deferment account on the CDS. This includes the setting up of a Direct Debit Instruction managing third party access and the viewing of statements. Please make sure arrangements are put in place between you and the parent company when action is required, or statements need to be viewed.

The duty deferment account will still belong to you.

2. Other methods of payment

If you decide not to use a duty deferment account on the CDS, there are other ways you can pay your customs duty and import VAT.

Further help and support

You can watch HMRC's other YouTube videos about the CDS for more help, or if you have any questions about the CDS, please contact HMRC.

To make sure HMRC can send you updates and notifications about the CDS, please provide your preferred email address.


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