Guidance

Use a cash account for Customs Declaration Service declarations

Find out how the new Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.

The current Flexible Accounting System will be replaced with new cash accounts for Customs Declaration Service declarations. You can use your cash account to pay duties due for your goods when you make your declaration.

You’ll be able to:

  • make a payment into your cash account
  • authorise your agent to use the account on your behalf
  • pay import duties and taxes from the cash account, in order of when you made the declarations
  • withdraw funds from your cash account

Get a cash account

Subscribe to the Customs Declaration Service.

Once you have access, you’ll automatically get a cash account.

Before you use your cash account for Customs Declaration Service declarations, you need to have an EORI number starting GB.

View your cash account

You can view your account and manage who has permission to use it in your customs financial accounts.

If you are the main account holder, you can view all accounts. If someone is using the account on your behalf, they will only be able to see that account.

Authorise someone to use your account number

You can give someone, such as a customs agent or freight forwarder, authority to use your cash account number when making an import declaration for you.

If you use the Customs Declaration Service

You must use the ‘view your customs financial accounts’ option in the Customs Declaration Service if you want to:

  • add an authority for someone to use your cash account number
  • amend a standing authority

Get help and support

If you need help using a cash account for Customs Declaration Service declarations, contact the HMRC accounting centre by telephone on 0300 322 7064 and select option 1.

Opening times:

Monday to Friday: 9am to 5pm

Closed on weekends and bank holidays.

Find out about call charges.

You can also send an email, with ‘Use a cash account for Customs Declaration Service declarations’ in the subject line, to: customsaccountingrepayments@hmrc.gov.uk

Published 2 November 2020
Last updated 9 March 2023 + show all updates
  1. Information on how to get help to use a cash account for Customs Declaration Service declarations has been added.

  2. Information about authorising someone to use your account number has been added.

  3. First published.