The recruitment of 5000 Customs compliance staff was announced in the Autumn Budget 2024, with a further 500 announced in the March Spring Budget.  This clearly indicates a trend towards customs audits being likely very soon, and customs officers arriving to audit give little prior warning. 

After leaving the EU, many UK businesses that traded with EU Member States only struggled with unfamiliar customs import processes, particularly in relation to the management of import VAT. Goods classification, valuation, and origin were unfamiliar terms, with many UK importing businesses leaving the declaration of all three to their forwarder, agent, or fast parcel operator. 

EU Exit is five years past; any slack cut for UK importers has been slowly tightened.  There is no excuse for an importing business not understanding the regulations governing UK cross-border trade in working practice.  Compliance records for imports from any 3rd country, not just the EU, must support international trade. 

Customs will focus on import records, as duties and taxes are levied at import. The Spring Statement indicates that the government is looking to recoup debt. It is a very clear message. 

Adhering to best practices, such as maintaining up-to-date customs compliance records and conducting regular checks, is essential. Equally important is investing in staff training, as it ensures your team is equipped to handle any compliance issues that may arise. Remember, customs prefer efficiency, and so does a competent team.   

It is so very easy to fall foul of a government audit.  It would be better to be safe than sorry and have the compliance records up to date and accurate in the first place.   

If things aren’t looking good, a pre-audit will help determine customs debt risk exposure and assist in preparing and implementing a compliance ‘get-well’ plan before the HMRC officer arrives. Non-compliance is never good, but being non-compliant, aware of it, and working on it is a far better situation. 

Spring Statement 2025 - GOV.UK