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Importers and import agents need to use IPAFFS to notify authorities about imports to Great Britain.
If you account for your import VAT on your VAT Return, you’ll have to access the Customs Declaration Service to get a postponed import VAT statement online.
What you need to do if you've submitted a declaration using the Customs Declaration Service and need to send supporting documents or respond to HMRC queries.
How to subscribe or check if you have access to the Customs Declaration Service.
Find out how you can get your import VAT certificates (C79), if you have paid import VAT using a duty deferment account.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
If you signed up for the outgoing Trader Support Service before 14 October 2026, you can use this service to manage goods movements and add users to your account.
Find out how to get copies of your duty deferment statements.
Temporary duty suspensions and autonomous tariff quotas (ATQs) for importing goods into the UK.
Use this service to get your import VAT statements and certificates, manage your payment accounts, and manage or view authorities all in one place.
Check if you can amend or cancel your import declaration and what you need to do to make an amendment or request a cancellation.
Find out how the Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.
If you move goods to or from Northern Ireland, register for this service to make and manage customs, safety and security declarations, and payments.
Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).
Use this guidance to find the risk category and inspection rate for imports of live animals and animal products from the EU, Switzerland, Norway, Iceland and Liechtenstein to Great Britain.
This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
Check when you can use postponed VAT accounting to declare and recover import VAT on the same VAT Return.
How to pay into or top up your cash account if you're making a frontier declaration.
Find out whether Carbon Border Adjustment Mechanism (CBAM) goods imported into the UK from the aluminium, cement, fertiliser, hydrogen, iron and steel sectors are in scope of the CBAM tax.
Do not include personal or financial information like your National Insurance number or credit card details.
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