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The short answer
UK import declarations are made on HMRC's Customs Declaration Service (CDS). To use it you subscribe with your business's own Government Gateway sign-in and a GB EORI number, which HMRC says takes up to 2 hours or up to 5 working days if more checks are needed. Declarations themselves are submitted through customs software you buy or, more often for small importers, through a customs agent acting on your written instructions.
Many first-time importers of Nigerian goods assume they will log in to a government website and type in a declaration. CDS does not work like that for most traders. Understanding what CDS is, and what it is not, helps you decide whether to file yourself or use an agent, and what you must give either way.
Subscribing to CDS
HMRC's page on getting access to CDS (last updated 6 July 2026) says subscribing lets you submit import and export declarations, get postponed import VAT statements, and pay customs duty and import VAT. You need:
- Government Gateway sign-in details for your business, or for yourself if you apply as an individual. You cannot use an agent's Government Gateway user ID;
- an EORI number starting GB (you can apply for one while subscribing);
- your Unique Taxpayer Reference;
- the business address held on HMRC's customs records;
- your National Insurance number if you are an individual or sole trader;
- the date your business started.
Access takes up to 2 hours, or up to 5 working days if HMRC needs to make checks. HMRC's page does not mention a fee for subscribing. Once subscribed, you can add team members through your HMRC business tax account. For the EORI step, see EORI numbers for importers.
Filing yourself or through an agent
HMRC says you can submit declarations using your own purchased customs software. Most small importers use a customs agent or freight forwarder instead, who files on their own systems. HMRC's guidance on getting someone to deal with customs for you (updated 6 February 2025) sets out the rules:
| Point | What HMRC says |
|---|---|
| Instructions | Give the agent written instructions stating whether they act as your direct or indirect representative |
| Liability | Depends on the type of representation and your agreement; you remain responsible for due diligence |
| Location | Representatives must be established in GB or Northern Ireland (since 1 January 2021) |
| Finding one | HMRC register of customs agents and express operators, BIFA, Institute of Export, AICES |
Even with an agent, you still need your own CDS subscription to see your postponed VAT statements and duty accounts. See choosing a customs broker.
What goes into an import declaration
CDS declarations are built from numbered data elements. Whether you or an agent files, you supply the facts. The key ones for Nigerian goods:
- Importer EORI
- Your GB EORI number
- Commodity code
- Sets the duty, VAT and any licence or control; see checking UK import duty
- Customs value
- Usually based on the price paid plus freight and insurance to the UK
- Origin and preference
- Country of origin and, for DCTS, a 200-series preference code with document code 9001 (origin declaration) or N865 (Form A), according to GOV.UK DCTS guidance
- Import VAT method
- For postponed VAT accounting, your VAT number in data element 3/40, and not method of payment G in 4/8, according to HMRC
- Supporting documents
- Commercial invoice, packing list, transport document, and any certificate references such as IPAFFS
After the declaration
- CDS calculates the duty and any import VAT due.
- Payment is made by the agreed method: immediate payment, a cash account, a duty deferment account, or postponed VAT accounting for the VAT.
- Goods are released once checks and payment are complete.
- If you use postponed VAT accounting, download your monthly postponed import VAT statement from CDS for your VAT return. HMRC notes the choice cannot be changed after submission.
Mistakes that cause amendments or delays
- Using the supplier's description as the goods description. "Assorted foodstuffs" or "African goods" is not enough to classify. Each product line needs its own description and code.
- Leaving out freight and insurance. The customs value and the VAT value include costs to the UK; a declaration based only on the goods price undervalues the entry.
- Claiming DCTS without the document. If the 9001 or N865 code is used, the origin declaration or Form A must exist and be kept with your records.
- Forgetting controls. Restricted foods, cosmetics with banned ingredients and protected species fail regardless of how well the declaration is completed.
- Wrong VAT method. HMRC says the choice of postponed VAT accounting cannot be changed after submission, so agree it with your agent before each entry.
Keep the declaration, invoice, transport document and any certificates together for each consignment. If HMRC queries an entry later, those are the papers it will ask for.
What to check first
- Your business has its own Government Gateway sign-in and a GB EORI.
- You have subscribed to CDS and can see the dashboard.
- You have written instructions in place with your agent.
- Your supplier's invoice shows the detail needed for the commodity code and an origin declaration if you claim DCTS.
- You know how duty and VAT will be paid; regular importers may consider a duty deferment account.
Where Pryme fits
A declaration is only as good as the invoice and payment records behind it. Paying Nigerian suppliers from a Pryme Business Account keeps each payment with its invoice, and the Finance agent can match them for your agent and your VAT return, for a person to approve.
Questions people ask
Can I file my own UK import declaration?
Yes, using customs software you buy, once subscribed to CDS. Most small importers use a customs agent instead.
How long does CDS subscription take?
HMRC says access takes up to 2 hours, or up to 5 working days if it needs to make checks.
Does my agent's CDS access cover me?
Your agent files on its own access, but you should subscribe yourself to see your postponed VAT statements and accounts. You cannot subscribe with an agent's Government Gateway ID.
Is there a fee for CDS?
HMRC's access page does not mention a fee. Agents and software providers charge their own fees.
Sources
- HMRC on GOV.UK: Get access to the Customs Declaration Service (last updated 6 Jul 2026) · accessed Oct 2026
- HMRC on GOV.UK: Get someone to deal with customs for you (updated 6 Feb 2025) · accessed Oct 2026
- GOV.UK: Get an EORI number, apply for a GB EORI number (updated 23 Oct 2026) · accessed Oct 2026
- HMRC on GOV.UK: Check when you can account for import VAT on your VAT Return · accessed Oct 2026
- GOV.UK: How to claim preferences under the Developing Countries Trading Scheme · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.