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 fromusing the cash account, in order of when you made the declarations
• withdraw funds from your cash account

Get a cash account

RegisterSubscribe forto the Customs Declaration Service.

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

Before you use your cash account for Customs Declaration Service declarations, you need to have aan GB Economic Operators Registration and Identification (EORI) number.number starting GB.

View your cash account

YouOn canthe view‘Manage yourimport accountduties and manageVAT whoaccounts hasservice’, permission to use it in your customs financial accounts.

If you are the main account holder, you can view allyour accounts. If someone is using the account onand yourmanage behalf,who theyhas willpermission only be able to seeuse that account.it.

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. You can also use the agent’s cash account.

If you use the Customs Declaration Service

YouSign mustin useto the ‘viewManage yourimport customsduties financialand VAT 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

IfContact the HMRC accounting centre if you needhave helpany queries about using a cash account for the Customs Declaration ServiceService.

Email declarations,HMRC

You contactcan thesend HMRCan accountingemail centreto: bycustomsaccountingrepayments@hmrc.gov.uk.

Include telephone‘Use ona cash account for Customs Declaration Service declarations’ in the subject line.

Phone HMRC

Telephone: 0300 322 7064 and— select option 1.1

Opening times:

Monday to Friday: 9am to 5pm

Closed on weekends and bank holidays.

Find out about call charges.

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