UK HMRC Customs Declarations Guide


On Jan. 7, UK HMRC updated guidance on exercising due diligence.


  • UK HMRC updated guidance on due diligence when making customs declarations.
  • Your responsibilities as a customs agent section updated to include information on agreeing with your trader how the incurred import VAT is accounted for to UK HMRC.
  • Summary
  • Guidance includes customs trader responsibilities, appointing a customs representative, spotting potential supply chain fraud, responsibilities as customs agent.
  • Using duty relief or suspension procedure, reduce risk of tax evasion and reporting it.

Regulators UK HMRC
Entity Types CNSM; Corp
Reference Gd, 1/7/2025
Functions Compliance; Financial; Fraud; Legal; Operations; Reporting; Tax
Countries United Kingdom; Cross-Border
Category Central Government
State
Products Commodities; Corporate
Regions EMEA
Rule Type Guidance
Rule Date 1/7/2025
Effective Date 1/7/2025
Rule Id 239450
Linked to N/A
Reg. Last Update 1/7/2025
Report Section UK

Last substantive update on 01/09/2025