If you want to file UK customs declarations, you must first learn how to register for CDS UK. CDS, the Customs Declaration Service, is the HMRC platform that now handles every import and export entry. Therefore, no agent or business can submit a declaration without setting it up first. This guide walks you through the whole process in plain steps. Along the way, you will learn how to get a GB EORI number, what paperwork you need, how long each stage takes, and which mistakes slow most people down. By the end, you will be ready to file your first entry with confidence.
CDS registration is the process of getting access to HMRC’s Customs Declaration Service so you can submit import and export declarations. In short, it links your business identity, your EORI number, and your payment method to the live HMRC system. Once that link is active, you can file entries, pay duty, and track clearance.
For many years, the UK ran customs entries through an older system called CHIEF. However, HMRC retired it in stages. First, CHIEF closed for import declarations on 30 September 2022. Then it closed for export declarations on 4 June 2024. As a result, CDS is now the only route for UK customs entries, which is why registration matters so much. In other words, registration is no longer optional for anyone who handles UK trade.
Strictly speaking, there is no separate CDS registration number. Instead, your GB EORI number acts as your identifier inside the service. When people search for a CDS registration number, they usually mean their EORI number or the CDS subscription confirmation from HMRC. Keep that confirmation safe, because you will need it when you connect your filing software.
It helps to know who actually needs to register. Freight forwarders and clearing agents register so they can file on behalf of importers and exporters. Traders, meanwhile, register so they can file their own entries or check their records. Either way, the steps below stay broadly the same.
Before you start, gather a few essentials. Having them ready will save you days of waiting later. Most freight agents and new importers need the following items:
So, what is a UTR number? A Unique Taxpayer Reference is a 10-digit number that HMRC gives every registered taxpayer and company. You need it to confirm your business identity during registration. If you do not have one yet, you can request it from HMRC. For sole traders, learning how to get a Unique Taxpayer Reference for self assessment follows the same route: you register for Self Assessment, and HMRC posts your HMRC Unique Taxpayer Reference number within about 10 working days. Companies, on the other hand, receive their UTR shortly after incorporation.
Next, check your VAT position. If your business is VAT registered, you will file a VAT return and use your VAT number during EORI setup. The VAT country code UK is GB, and it forms the first part of your GB EORI number. For example, a VAT number of 123456789 usually becomes EORI GB123456789000. Therefore, having your VAT details to hand makes EORI registration UK much faster.
You cannot trade goods across the UK border without an EORI number. So, learning how to get a GB EORI number is the first real step for most new agents. Below, we explain how to get GB EORI number registration done quickly, since the application is free and mostly automatic.
A GB EORI number starts with the letters GB, followed by 12 digits. Usually, those digits are your 9-digit VAT number plus 000. If you want a plain definition of what an EORI number is, our glossary explains it in detail. To apply, sign in with your Government Gateway account on GOV.UK and complete the short EORI form. HMRC often issues a GB EORI within a few minutes, although it can take up to a week during busy periods.
| EORI Type | Prefix | Use It For |
|---|---|---|
| GB EORI | GB | Required for importing into or exporting from Great Britain (England, Scotland, and Wales). |
| XI EORI | XI | Used for customs and certain goods movements involving Northern Ireland under the Windsor Framework arrangements. |
Before you finish, decide how you will settle duty and import VAT. Broadly, you have three options. First, a duty deferment account lets you delay payment and settle monthly, which suits agents who file often. Second, a CDS cash account works like a prepaid balance that HMRC draws from. Third, you can pay immediately for each entry. Most freight agents pick a duty deferment account, because it keeps goods moving without a payment for every shipment.
Timelines vary, but most agents finish the whole process within two weeks. The table below shows typical timeframes so you can plan ahead.
| Step | Typical Timeframe |
|---|---|
| Government Gateway Account | Same day |
| Unique Taxpayer Reference (UTR) (if required) | Around 10 working days |
| GB EORI Number | Typically within minutes, but can take up to 1 week |
| Customs Declaration Service (CDS) Subscription with HMRC | Usually within 2 hours, but may take up to 5 working days |
Because some steps depend on the post, start early. For example, if you still need a UTR, begin there, since it takes the longest. Occasionally, HMRC also runs extra checks on a new subscription. When that happens, the wait can stretch beyond five working days, so avoid leaving registration until the week your goods arrive.
Many delays come from small, avoidable errors. Watch out for these common problems:
If HMRC rejects your application, check these points first. Usually, one of them is the cause.
Registration is only the start. Next, you need to file accurately and on time. To keep building your knowledge, read our pillar guide, the Freight Forwarder’s Guide to the UK Customs Declaration Service, which connects every part of the CDS process in one place. When you are ready to file, iCDS gives you an HMRC-recognised platform that validates entries and submits a UK import declaration in around three minutes.
First, set up a Government Gateway account and get a GB EORI number. Then subscribe through the Get access to the Customs Declaration Service page on GOV.UK using your EORI and UTR.
Apply free on GOV.UK with your Government Gateway login. HMRC often issues a GB EORI within minutes, although it can take up to a week.
A Unique Taxpayer Reference is a 10-digit number that HMRC assigns to taxpayers and companies. You need it to confirm your identity during CDS registration.
Yes. HMRC uses your UTR to verify your business, so request your HMRC Unique Taxpayer Reference number before you apply.
The VAT country code UK is GB. It also forms the first two letters of your GB EORI number.
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