Customs Declaration Service (CDS)

< Archive

24 January 2024

From 30 March 2024, the CDS will be the UK’s single customs platform and all businesses will need to declare goods through the service.

post : Bookkeeping and VAT

When goods are imported into the UK, usually the customer or recipient has to pay import VAT. You need to hold official evidence of VAT paid on imported goods before you can recover the VAT as input tax. The normal evidence is the monthly certificate, known as form C79. HMRC will no longer be sending C79s by post.

Rather than pay import VAT when your goods are imported into the UK, and then reclaim the VAT on your VAT return, PVA allows you to both declare and reclaim the import VAT on your VAT return.

If you want to use PVA, you will need to register with CDS through the Government Gateway.

Once you have access to CDS, you will be able to view your monthly PVA statements. The figures from these statements will be included as adjustments in your VAT return each period.

From 30 March 2024, the CDS will be the UK’s single customs platform and all businesses will need to declare goods through the service.

How do you subscribe to CDS?

Most businesses will already have a Government Gateway account to access their personal or business tax account. You should use this account to access the Customs Declaration Service. If you do not have one, you can register for a Government Gateway account here.

You cannot use an agent Government Gateway user ID.

You will need:

  • Economic Operator Registration and Identification (EORI) number
  • Unique Taxpayer Reference (UTR)
  • the address of the business
  • the date the business started

The EORI number and CDS accounts will be linked to the Government Gateway user ID.

PVA statements – important points

  • Statements will usually be available to view by the 8th working day of the month.
  • Statements are provided in PDF format only.
  • You can only access a statement for 6 months from the date it’s published. You must download and keep a copy of each statement in your records. Statements older than 6 months old are archived.

FAQs

What is the EORI number?
The company’s VAT number with three zeros added to the end of it. E.g. If the VAT number is 123456789, the EORI number would be GB123456789000.

Where is your organisation established?
This will be UK company, Channel Islands company or rest of the world.

What do you want to apply as?
The options are company, sole trader, individual, partnership, limited liability partnership or charity, pubic body or not for profit.

What are your company details?
Put the name of the client, exactly as shown at Companies House or on the VAT certificate. Include the unique taxpayer reference (UTR) for the applicant, but just the block of five digits and five digits (12345-67890). Ignore the first three digits and the slash (632/).

Date when the company was set up
Put this as per Companies House.

Company’s registered address
Use the address as per Companies House first, and if that fails, try the address on the VAT certificate (which may be different).

For more information, visit the Gov.uk website.

The information available on this page is of a general nature and is not intended to provide specific advice to any individuals or entities. We work hard to ensure this information is accurate at the time of publishing, although there is no guarantee that such information is accurate at the time you read this. We recommend individuals and companies seek professional advice on their circumstances and matters.