Understanding CDS Import Declarations: Clarity, Compliance and Confidence After Import

When goods enter the UK, importers must navigate an intricate web of customs processes, codes and compliance checks. Among these, the CDS import declaration stands at the centre of every transaction: A crucial document that tells HMRC what’s being imported, its value, origin and the duties or VAT owed.

However, for many businesses, the story doesn’t end once goods are cleared. Questions often arise months later when auditors request evidence or when HMRC issues a letter seeking clarification. That’s where our expertise at Be Blue Ltd becomes invaluable.

For the past eight years, we’ve been supporting businesses by providing clarity after import; not just during it. Understanding how CDS import declarations work and how to interpret and defend them, is key to maintaining compliance and avoiding costly errors.

What Is a CDS Import Declaration?

The Customs Declaration Service (CDS) replaced CHIEF as the UK’s primary customs platform, managing both import and export entries. Every imported shipment requires a CDS import declaration and a digital statement submitted to HMRC detailing the goods’ classification, origin, customs value and the importer’s VAT or duty obligations.

This declaration is the official record of your import. It determines how much duty and VAT you pay, whether you can reclaim it and whether your goods comply with UK trade regulations. Errors in these declarations can trigger delays, additional costs or post-clearance audits.

While most importers rely on their freight forwarders or customs agents to handle declarations, the responsibility for accuracy ultimately lies with the importer, meaning businesses need to understand and retain control over the process.

Common Challenges Importers Face

For many companies, complications surface long after the import has taken place. HMRC may send a demand letter questioning VAT evidence or an accountant may be unable to trace payment records. It’s a common and frustrating situation: the VAT was paid but the supporting paperwork isn’t available.

At Be Blue Ltd, we regularly see cases where businesses struggle with missing or incomplete declaration documentation, confusion over whether goods were cleared through their usual customs agent, unclear evidence for PVA (Postponed VAT Accounting) claims and HMRC queries or audits requiring immediate clarification.

These issues often stem from a lack of visibility. Once a shipment clears, many agents move on leaving importers with limited access to the details that matter when questions arise later.

Why Ongoing Declaration Support Matters

Nearly every customs agent includes PVA support during import but few provide assistance once HMRC gets in touch months down the line. That’s when our clients rely on us most.

We specialise in post-import clarity, providing a level of support that extends well beyond the initial declaration. Our work involves investigating and reconciling full declaration histories, confirming whether goods were cleared through Be Blue and providing documentation to demonstrate correct VAT or duty payments.

When HMRC requires clarification, we communicate directly on behalf of our clients, presenting the facts clearly so auditors understand the full picture. This comprehensive support helps our clients avoid repaying duty or VAT unnecessarily and reduces the stress that often accompanies HMRC correspondence.

The Role of Accurate Record-Keeping in CDS Import Declarations

A well-maintained record of your CDS import declarations isn’t just a compliance requirement, it's your strongest protection during audits. Each declaration includes critical information such as commodity codes, incoterms and procedure codes that determine how duty and VAT are calculated.

When discrepancies occur, being able to produce accurate documentation quickly can make the difference between a straightforward resolution and a prolonged, costly investigation. That’s why we store key data for our clients, ensuring they always have access to the details needed to verify what was paid and when.

For accountants, this transparency is invaluable. They often know VAT has been accounted for but without access to the full declaration trail, proving it can be difficult. By maintaining structured records and supporting data, we make it easy to provide evidence for every transaction.

Communicating with HMRC: Clarity Is Key

When HMRC raises a query, clarity and context are everything. A well-presented case that outlines the full picture; from the original declaration through to payment and reconciliation; can save you time, money and frustration.

Our experience in communicating directly with HMRC means we know how to present information so it’s immediately understood. We don’t simply forward documents; we explain them, ensuring the narrative is clear, accurate and defensible. In doing so, we protect our clients from unnecessary reassessments and ensure that the right duty and VAT remain attributed correctly.

The Evolving Landscape of Import Declarations

Since the introduction of the CDS system, HMRC’s approach to customs data has become more digital, more connected and more transparent. While this improves efficiency, it also increases the importance of accuracy: every field matters and automated checks can flag discrepancies instantly.

As we approach 2025, the emphasis on data integrity will only continue to grow. Importers should ensure they have reliable partners who understand not just the process of declaration, but the implications of each entry. From the moment goods enter the UK to the moment they appear in your accounts, every detail must align.

Confidence Through Clarity

At Be Blue Ltd, our philosophy is simple: we provide clarity after import, not just during it. Over the past eight years, we’ve built our reputation on helping businesses navigate the complexities of the CDS import declaration system with confidence.

For more information, get in touch with us today.