Following on from a current investigation we had from a shipment almost 3 years ago. HMRC found we had unknowingly cleared some routed goods from a Chinese client of our agent. Who it is alleged under declared the value of his goods on his invoices. Thankfully it is a very small amount, and we are dealing with it with HMRC and our Partners to resolve this.

But what it has done is serve as a timely reminder to us all to ensure that your goods are being declared correctly.  So much so that HMRC requested we make all our clients aware of the letter. But rather than simply copy and paste it I wanted to offer a more personal reflection on what they sent us and the importance of Import declarations being accurate and correctly submitted every time.

We are tasked with carrying out appropriate due diligence with you to make sure that you pay the correct amount of duty and VAT every time.

So here is a broad transcript of the letter, which we are confident we are all adhering to. But in perspective also with the roll out of the new CDS system, HMRC has improved the way they match this information with the data they already hold, which means that they can test to see more easily if the information they hold is correct.

HMRC asked us to let you all know, so you can proactively correct any mistakes and avoid any future compliance checks from them.

We in turn should have the correct information from you with valid EORI numbers giving us full and accurate details of your planned imports. We should hold enough information to know you are paying the correct amount of duty and VAT. Obviously, we need the correct commodity code value and origin of the goods to allow us to see also if an Import license is required.

We are also tasked to ensure you all keep full records as proof of payment. Which means keeping all Commercial invoices and corresponding customs paperwork including C79 Import Vat certificates.

We can correct and amend any incorrect declarations and they ask to point out if this means you owe more Customs duty or VAT, they will charge interest on any tax that is due paid late. If the correction means you owe a lower amount or are due a refund, they will repay a credit into your deferment account.

If a declaration is wrong and you don’t correct it, it’s both yours and our responsibility to make sure the declarations are correct. If you fill in a declaration that turns out to be incorrect you may be jointly and severally liable for any customs duty and VAT. You may also have to pay interest or penalties. For more info go to GOV.UK and search customs penalties and customs civil evasion penalties.

For further info go to GOV.UK and search

Making a full import declaration for detailed guidance about making a declaration.

Customs debt liability for more information about how this change may affect importers and their agents. Then choose who is liable for guidance about using a representative.

HMRC charter for details you can expect from them.

If you do contact them, they can deal more quickly with you if you quote their reference no and give us your contact details.

Agent Compliance team

HM Revenue & Customs

Many thanks and I am sure for most we are going over things you are aware of but because of the new powers of investigation, it would be remiss of us not to send a timely reminder to keep to the very highest standards you have previously set.

Thank you for your continued support.

If you have any questions, please contact us on +44 113 271 1555 or info@carrycargo.com.

Kind regards

Richard Grimes
Managing Director
Carry Cargo International Limited