HMRC to Make MSS/CDS Customs Data Free from March 2026

Starting March 2026, HMRC will make MSS/CDS customs data available for free via the UK Government Gateway portal and therefore ending the costly subscription model that’s charged traders anywhere from £1,500 to £11,500 annually, depending on how many of the four available reports traders choose to subscribe to.

Removing the paywall gives every trader, from SMEs to global players, equal access to valuable insights. In principle, it's a major win for those seeking improved operational transparency and efficiency. But what does this mean for importers and exporters and their customs responsibilities?

With everyone gaining easier access to customs data, expectations around competence and compliance may be shifting. Will HMRC demand a sharper level of expertise in how traders manage their customs data?

Before we dig into the implications, let’s first explore what MSS/CDS data includes and why it matters.

Understanding MSS/CDS Data and Its Importance

What is MSS / CDS data?

Management Support System (MSS) / Customs Declaration Service (CDS) data is the customs declaration information HMRC holds on each company (per Economic Operator Registration Identification (EORI) reference), for each customs declaration made, in relation to its international trade transactions.

Why is reference made to both MSS and CDS data?

Reference is made to both MSS and CDS data because HMRC is currently in the process of transitioning away from MSS towards CDS for the generation of this declaration data for traders. The latter is gradually eclipsing the former, with the transition currently scheduled to be completed in March 2026.

Where does the data come from?

To import into and/or export from the UK requires the prior reporting of specified information  to HMRC relating to the goods concerned, their movement and the parties involved in the transaction. This takes the form of a formal Customs Declaration to HMRC supported by applicable commercial and official documentation. To be completed by the company taking responsibility for customs formalities, or on their behalf by an agent they instruct. This declaration must be accurate, and the trader concerned is responsible for its compliance. That is, responsible, for getting it right.

Data from individual customs declarations are consolidated and stored against a trader’s records and EORI reference. This is the same data source HMRC will review prior to conducting a Customs and International Trade (CIT) audit.

How can I ensure that my company is customs compliant?

Compliance can be assured by, among other things, making sure that you have standard operating procedures (SOP) and appropriately trained personnel in place to ensure, as far as possible, that each customs declaration made is accurate. If using an agent, this should also entail obtaining a copy of each customs entry from them and checking it against the instructions you gave.

As noted above, to ease the maintenance of compliance, HMRC makes declaration data available from their own systems.
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What is changing in transitioning from reliance on the MSS system data to that of CDS?

The generation of HMRC customs declaration data for traders is currently scheduled to be made available to companies from March 2026 free of charge (currently obtaining this data requires a paid for subscription). The new arrangements should evolve to eventually give traders greater control over which of their data they access and the reports they can generate online.

What information does this data contain?

As you might expect, the data generated by HMRC’s systems for use by traders to assist in their compliance is taken from the relevant customs declarations made. It includes all of the main data elements necessary to enable a company to check that its particular import / export consignments have been correctly declared to HMRC.

Why is obtaining my company’s customs declaration data on a regular basis useful?

It is useful because it:‍

• Facilitates internal compliance / audit checks, enabling you to establish whether your consignments are customs compliant and you are accounting for any duty / tax due correctly.
• Enables companies to cross-reference their internal record with that held by HMRC and to promptly deal with and investigate any discrepancies. For example, ensuring amendments to discrepant customs declarations are made, as appropriate.
• Identifies any misuse of a company’s EORI reference.
• Provides companies with the key data elements with which to evidence export for VAT purposes, as applicable.
• Simplifies and improves the accuracy of company records and supports compliance with company HMRC record-keeping obligations.
• Helps to avoid ‘sleeping liabilities’ and HMRC issues at audit, and reduces the risk of HMRC penalties.

What is the likely general impact of companies’ customs declaration data becoming freely available?

Apart from supporting customs compliance checking and internal customs audits, free availability of customs declaration data per EORI reference should prove very useful to companies in the analysis of their international trade, enabling the broadening of internal visibility of key aspects of their customs related activities. Used in the right way the data could prompt useful discussions and generate important insights around how the business’s international trade is conducted. It will also allow businesses to quickly rectify underpayments and reclaim overpayments.

For example, is the most being made of the trade agreements in existence? Are relevant available customs reliefs being claimed when entitled to do so? Is the company facilitating the claiming of preference on the part of its export customers, to give them a commercial advantage? Is use being made of relevant customs procedures to enhance business performance and profitability? Is import VAT being paid at import rather than being postponed until the quarterly return? This data can also support the diffusion of international trade literacy within a company and support training and competence development initiatives.

By the same token, when access to customs declaration data becomes freely available to companies next March there will likely be an expectation on the part of HMRC, that such information is routinely accessed by traders to support their compliance obligations. Consequently, companies will be expected to raise their game in this respect. HMRC will be less likely to entertain excuses around irregularities such as “oh, sorry I wasn’t aware of that shipment” or “I didn’t realise we had claimed preference”, when asked about the retention of relevant documentation.

The visibility and transparency of the data will therefore cut both ways. It seems likely that Customs will expect errors and discrepancies to be picked-up and corrected / notified more quickly, including any non-compliances around any customs authorisations companies hold. Indeed, there may well be HMRC anticipation of receiving more voluntary disclosures from businesses, because they will be aware that businesses have the wherewithal available to detect their own mistakes.

So, come Spring 2026 it should be easier to obtain your customs declaration data, with which to improve both your customs compliance and your international trade operations. It will be important that you follow-up and make goods use of this data because HMRC is likely to expect you to do so.‍

Ready to strengthen your customs compliance?

From Spring 2026, free MSS/CDS data will give you powerful insight to improve accuracy, prevent errors, and enhance trade performance. Our experts can help you turn this data into a real advantage - contact us today to get started.

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‍‍This article was written by Christopher Starns, Customs & Trade Advisor (BKR Consultants Limited).