Subscribe to the Customs Declaration Service
Source: gov.uk (2025-03-28)

How to subscribe or check if you have access to the Customs Declaration Service.

Subscribing your Government Gateway user ID to the Customs Declaration Service will allow you to do things such as:
- submit import and export declarations using software
- get your postponed import VAT statements or get your import VAT certificates so you can complete your VAT Return
- pay Customs Duty and import VAT
You do not need to subscribe to the Customs Declaration Service again if you have already done so for either imports or exports.

How to subscribe

You’ll need the Government Gateway user ID and password that you use for:
- your business or organisation
- yourself, if you’re applying as an individual
If you do not have a user ID, you can create one when you start.

You cannot use an agent Government Gateway user ID.

You’ll need to tell us:
- your EORI number that starts with GB or XI — if you do not have one you can apply for an EORI number (https://www.gov.uk/eori) when you subscribe — you’ll need to meet the eligibility criteria to register for an XI number
- your Unique Taxpayer Reference (UTR) — find your UTR (https://www.gov.uk/find-lost-utr-number) if you do not know it
- the address for your business that we hold on our customs records
- your National Insurance number (if you’re an individual or sole trader)
- the date you started your business
Your EORI number and Customs Declaration Service accounts will be linked to your Government Gateway user ID. You cannot apply for more than one EORI number using your Government Gateway user ID.

Subscribe now (https://www.tax.service.gov.uk/customs-enrolment-services/cds/subscribe)

Online services may be slow during busy times. Check if there are any problems with this service (https://www.gov.uk/guidance/customs-declaration-service-service-availability-and-issues).

After you’ve subscribed

You’ll get access within either:
- 2 hours
- 5 working days (if HMRC needs to make more checks)
You’ll then be able to sign in with your Government Gateway user ID and password to use any of the following Customs Declaration Service services:
- your own purchased customs software for Customs Declaration Service import and export declarations
- use a cash account for Customs Declaration Service declarations (https://www.gov.uk/guidance/use-a-cash-account-for-cds-declarations)
- get your postponed import VAT statement (https://www.gov.uk/guidance/get-your-postponed-import-vat-statement)
- get your import VAT and duty adjustment statements (https://www.gov.uk/guidance/get-your-import-vat-and-duty-adjustment-statements)
- check how to pay duties and VAT on imports (https://www.gov.uk/guidance/paying-vat-and-duties-on-imports)
- set up a Direct Debit for a duty deferment account (https://www.gov.uk/guidance/set-up-a-direct-debit-for-a-duty-deferment-account-on-the-customs-declaration-service)
- upload documents and get messages about customs declarations (https://www.gov.uk/guidance/send-documents-to-support-declarations-for-the-customs-declaration-service)
- manage your email address for Customs Declaration Service (https://www.gov.uk/guidance/manage-your-email-address-for-the-customs-declaration-service)
Add a team member

If you need others in your business to use your subscription (and the services it gives access to) you can add a team member when using your business tax account (https://www.gov.uk/guidance/manage-team-members-using-your-hmrc-business-tax-account).

You’ll be able to control what each team member can access.

Help and support

If you have any general questions about the Customs Declaration Service, contact imports and exports: general enquiries (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries).