UK: Pay import duties via Customs Declaration Service
HMRC has published guidance on payment procedures for importers who file declarations through the UK Customs Declaration Service (CDS). The guidance explains how to settle duties, taxes, and other charges owed on goods imported into the UK after using CDS. This applies to all traders, freight forwarders, and customs agents processing imports through the digital service.
Photo: www.kaboompics.com / PexelsUK updates payment guidance for CDS imports
HMRC has released updated guidance on how importers must pay duties and taxes owed on goods declared using the Customs Declaration Service (CDS), effective 1 May 2026.
The guidance applies to all UK importers, freight forwarders, customs brokers, and logistics providers who file import declarations electronically via CDS. It covers the payment process for customs duties, import VAT, excise duties, and any other charges assessed against declared shipments.
Who this affects
Any business importing goods into the UK—whether a merchant, SMB exporter, freight forwarder, or customs agent—must follow HMRC's payment procedures if using CDS to declare those imports. This is mandatory for most commercial shipments above de-minimis thresholds.
What traders need to know
The guidance sets out:
- How to identify what you owe following a CDS declaration
- Payment methods and timelines accepted by HMRC
- Procedures for correcting or amending payment records
- What to do if a declaration is rejected or amended
IMPORTANT: Payments must be made in accordance with HMRC's standard payment terms. Failure to pay on time can result in penalties, interest, and suspension of import privileges.
What this means for shippers
Any shipper or customs agent using CDS must immediately review this guidance to ensure payment processes align with HMRC requirements. Incorrect or late payment can trigger compliance issues and supply-chain delays. Review your current CDS payment workflow now and confirm your payment method with HMRC by 31 May 2026, or risk import holds. Visit /landed-cost to integrate duty and tax calculations into your import planning.
