- Flexible Accounting System for imports (Customs Notice 100) will close permanently on 23 October 2024
- Approval to use the Flexible Accounting System can be obtained by agents
- The system allows for payment of customs charges on imported goods
- All electronic import declarations are now submitted using the Customs Declaration Service (CDS)
- CDS allows importers to use cash accounts and is not connected to the Flexible Accounting System
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.