Customs Audits / Reviews

As experienced customs specialists, we can help you when the time comes to review your customs systems. We can address areas where we believe you can save money, ensure your business complies with HMRC regulations and conduct thorough assessments of your business' current Customs and Duty practice.

Our team has been trained to the same standards as HMRC officers and many are former Customs inspectors themselves, so we know exactly what HMRC looks for whenever they conduct assessments or investigations. Our expertise allows us to assist companies with customs-related approvals and compliance as well as save you money wherever possible.

We consider all aspects of your importing/exporting business and our bespoke service includes:

• Reviewing current business structure;
• Addressing areas for improvement, identifying opportunities and providing guidance and assistance in achieving compliance and efficiency;
• Prepare for, plan for and meet specific standards of customs laws set by HMRC;
• Prepare audit and transaction trails;
• Assessment reviews and, where necessary, representing businesses in front of HMRC and taking appeals to a tribunal.

Why might my business need a customs audit?

A customs audit can help your business identify and mitigate risks within your customs processes, enabling compliance with current regulations and avoiding potential penalties. A customs audit thoroughly examines your import and export activities, highlighting areas where improvements can be made to optimise processes and uncover cost-saving opportunities. This proactive approach supports long-term compliance and strengthens your operational efficiency, offering a clearer understanding of your customs obligations, helping you make informed decisions and reducing the likelihood of costly errors.

For companies engaging in complex trade environments, a customs audit offers peace of mind that your customs processes align with best practices and regulatory expectations.

What areas are covered in a customs audit?

Customs audits typically cover a comprehensive review of areas such as tariff classification, customs valuation and origin determination to ensure accurate customs duty payments and adherence to regulations. They will examine your import and export declarations, duty relief schemes and compliance with preferential trade agreements. Documentation practices and record-keeping systems are also reviewed during customs audits to verify that your processes support regulatory compliance.

An audit may further assess duty payments, potential overpayments or underpayments, and any areas where customs requirements might not be fully met, providing insights into adjustments that could enhance your customs operations. This structured review helps your business maintain compliance with HMRC's standards while identifying ways to streamline customs processes.

What documents are required for a customs audit?

For a customs audit, a range of business documents are required to provide a clear picture of your business’ import and export activities. These typically include import and export declarations, invoices and shipping documents that support each transaction. Other business documents may include records related to tariff classifications, customs valuation and origin determinations which are reviewed to confirm compliance with duty and regulatory requirements. 

Documents for any duty relief schemes or preferential trade agreements in use will also be necessary, along with records that outline internal compliance procedures and record-keeping practices. Gathering these documents helps to accurately assess compliance and identify areas for improvement within your customs processes.

How long does a customs audit usually take?

The duration of a customs audit varies depending on the complexity of your business’ customs operations and the volume of transactions to review. Typically, a straightforward audit might take one to two days, while a more detailed examination involving multiple product lines, duty relief schemes and international trade agreements may extend over several weeks. 

The process usually begins with an initial review of your documentation and procedures, followed by a deeper analysis of specific customs practices. Throughout the audit, timelines are discussed to minimise disruption to your daily operations. Once completed, you’ll receive a report outlining findings and recommendations to support compliance and operational efficiency.

What should my business do if we fail a customs audit?

If your business does not meet the requirements of a customs compliance audit, taking prompt and organised action is advised to restore customs audit compliance. Begin by thoroughly reviewing the audit findings to understand the specific areas where compliance issues have emerged.

In many cases, working with a customs advisor can be an effective way to address these issues comprehensively, whether they involve adjustments to documentation, tariff classifications or ensuring the accuracy of duty payments. Implementing corrective measures, such as updating your record-keeping practices or training staff on customs compliance protocols, can also play a valuable role in preventing similar issues from arising in future audits.

Many businesses find it beneficial to establish regular internal checks to monitor customs audit compliance consistently, aligning all processes with regulatory standards. Methodically addressing findings from HMRC audits with attention to detail helps to improve customs processes, restore compliance and reduce the likelihood of future disruptions.