Customs Decisions System (CDS)

  1. Overview
  2. How to apply for customs decisions using CDS
  3. What you can do in the CDS
  4. Decisions for which the CDS can be used

How to apply for customs decisions using CDS

Where to apply

You should apply to the customs authority in the Member State where:

  • you hold your main accounts for customs purposes
  • and
  • you carry out at least a part of the activities related to the relevant customs decision.


When applying in Ireland for any of the 22 customs decisions, you should select the customs office IENEN003 as the Decision Taking Customs Authority.

What do traders need to do?

You should do the following to ensure that you can access the CDS:

  • have a valid Revenue Online Service (ROS) Certificate
  • be registered for customs and excise in ROS
  • have a valid Economic Operators' Registration and Identification (EORI) number.

How to access the CDS

Economic operators can access the system in the European Union trader portal. To lodge an application, you must be authenticated in the trader portal. This is handled by the Uniform User Management and Digital Signature system (UUMDS) together with ROS.

You can use the UUMDS to assign responsibility for customs applications and authorisations (delegation) to your customs representative.

You will find further information about how to create and manage these roles in Access management through UUMDS.

Next: What you can do in the CDS