HMRC Update - declare imported goods correctly | CustomsLink®

We’ve improved how we match data that importers send us through the Customs Declaration System (CDS) and Customs Handling of Import and Export Freight (CHIEF) system. This means we can now test to see more easily if the information we receive is correct.

What you need to do

  1. Proactively correct any mistakes and avoid compliance checks
  2. Check you have a valid Economic Operators Registration and Identification (EORI) number. Provide enough information to be sure you're paying the right amount of duty and VAT. You need the correct commodity code, value and origin of the goods. This will also mean you can see if you need an import licence
  3. Carefully check each import declaration you make
  4. Keep full records as proof of payment. You need to keep all commercial invoices and corresponding customs paperwork, including C79 Import VAT certificates

If you need to correct a declaration you’ve made

If you’ve submitted import declarations and you think you've may have made a mistake, correct it on CDS (and CHIEF if necessary).

If correcting a declaration means you owe more Customs Duty or Import VAT, we’ll charge interest on any tax that’s paid late. If the correction means you owe a lower amount, or are due a refund, we’ll repay them or credit their deferment account.

If a declaration is wrong and you don’t correct it

It’s your responsibility to make sure import declarations are correct. If you fill in a declaration that turns out to be incorrect, you may be liable for the Customs Duty and / or Import VAT. You might also have to pay interest or penalties.