HMRC is increasing its focus on customs compliance, with more checks expected—particularly around duty payments and declaration accuracy.

Businesses should review their customs activity over the past three years, as this is the typical audit window. Many firms lack the detailed documentation required to fully support their declarations—especially where processes are outsourced.

Importantly, customs clearance does not guarantee compliance. Errors may still be identified later, potentially resulting in penalties, disruption, and reputational damage.

Taking a proactive approach—through internal reviews or external support—can help identify issues early and reduce risk. Even where no errors are found, reviews can improve processes and uncover cost-saving opportunities.

With HMRC scrutiny increasing, staying ahead of compliance requirements is essential.