Updated HMRC Guidance on Customs Declarations and Due Diligence

• Updated HMRC guidance focuses on due diligence in customs declarations
• Guidance issued by HM Revenue and Customs, first published on 1 December 2017 and last updated on 7 January 2025
• Key contents include responsibilities of customs traders and agents, appointing a customs representative, spotting supply chain fraud, and reducing tax evasion risks
• Customs traders must understand and fulfill their responsibilities to avoid involvement in fraudulent activities and potential liabilities such as additional customs duties and import VAT
• Options to appoint a customs representative include customs brokers, freight forwarders, logistics providers, and express couriers
• Choosing a customs representative involves deciding the form of representation and ensuring they perform adequate commercial checks
• Traders need to obtain sufficient written information to ensure accuracy and compliance in customs declarations
• Signs of potential supply chain fraud include dealings with newly established companies, companies with unrelated business changes, poor market knowledge, and suspicious payment instructions

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.

---

---