Customs Decisions System (CDS)


The Union Customs Code (UCC) provides that all your communication with Revenue for customs purposes must be done electronically.

The CDS allows traders to use an European Union (EU) trader portal to apply for and manage customs decisions electronically. The CDS is used to exchange and store information in relation to 22 specific customs decisions.

The CDS is a centrally developed EU system. It has been implemented simultaneously with the Uniform User Management and Digital Signature System (UUMDS). The UUMDS allows economic operators and their representatives access to the EU Trader Portal.

The CDS is to be used for:

  • all applications and decisions which may have an impact in more than one Member State
  • and
  • any subsequent annulment, suspension, revocation or amendment of an authorisation.

Ireland also uses the CDS to manage national customs decisions, that is those which only apply in Ireland.

Main features

The CDS has the following features:

  • Allows the electronic processing and storage of applications and authorisations.
  • Allows traders to apply for and manage their customs decisions via a single EU interface.
  • Allows EU customs authorities to consult with each other about the granting and management of authorisations which are valid in more than one Member State.
  • Provides system-to-system access for our existing import, export and transit systems to authorisation data. This allows Revenue to check the existence and validity of customs decisions.

Next: How to apply for customs decisions using CDS