Customs inspections in the UK and the EU: how to prepare your documents (EORI, invoice, HS code), your CDS data, and the goods for verification, to shorten how long they're held.
Contents
In short — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and checks work
- ✓ How to stay compliant and keep clean records
How to prepare the process and documents
A customs check can cover both the documents in a declaration submitted through CDS and a physical inspection of the goods at the place of clearance or at the border. The team should have a full set of documents ready: the commercial invoice, the transport document, proof of origin, and the EORI number, and the HS code classification must match the content of the declaration. The faster the authority can confirm that the documents match the load, the shorter the shipment is held.
Scope of responsibility between the parties
Minimum data set for the declaration
When it comes to customs checks, it's essential to distinguish responsibility between the importer, the exporter and the customs representative, because this determines what data is submitted to the official systems. The minimum data set needed for a declaration includes: the goods' CN code, the customs value including delivery costs (CIF or DAP), the country of origin, the EORI numbers of both parties to the transaction, and the MRN reference number of the transport document. Gaps in any of these fields result in the declaration being automatically rejected.
Easy Clearance specialises in import and export to the UK.
How the declaration and checks work
Operational stages from notification to release
The most common risk points and how to reduce them
How to stay compliant and keep clean records
Record-keeping, corrections and evidence of due diligence
Customs documentation should be kept for a minimum of 4 years and should include: copies of customs declarations with their MRNs, commercial invoices, CMR or AWB transport documents, certificates of origin, and correspondence with the customs authority. If a declaration needs correcting, a request for the change should be filed before the check is completed, with a justification and the corrected source documents attached as evidence of due diligence.
Working with a customs agency and internal audit
Working with an experienced customs agency on an ongoing basis helps keep your procedures up to date and respond to current regulatory changes - on both the HMRC side and the EU administration side. An internal audit should cover a review of the accuracy of the goods' classification, checking the duty rates and tariff preferences used, and assessing how complete the documentation is. Audit results should be documented and kept as evidence of due diligence during any official inspection.
Summary
In summary: when it comes to 'customs inspection - how to prepare', what matters most is running the process according to current official guidance, with a clear division of responsibility and every decision documented. This approach limits delays, reduces the number of corrections and makes it easier to defend your records during an inspection. If any requirement is unclear, check the current HMRC guidance or consult an experienced customs representative before submitting a declaration.
Legal basis and sources
- HMRC: Check a UK EORI Number API
- GOV.UK: Goods Vehicle Movement Service guidance
- GOV.UK: Making an entry summary declaration
If regulations or system notices are updated, check the current guidance on GOV.UK or KAS before submitting a declaration.
Frequently asked questions
What documents are needed for a customs check between the United Kingdom and Poland?
A UK-Poland customs check requires: a commercial invoice showing the CIF or DAP value, a packing list, a CMR transport document or bill of lading, a EUR.1 certificate of origin or a statement on the invoice, the importer's and exporter's EORI numbers, and, for transit, a T1 declaration with its MRN. Depending on the type of goods, additional phytosanitary or veterinary permits or import licences may be required.
Who is liable for mistakes on a customs declaration?
Liability for mistakes on a customs declaration rests with the entity that submitted the declaration - that is, the importer or the customs representative acting on their behalf. Under direct representation, the importer is liable; under indirect representation, the customs agency is jointly liable with the importer. Mistakes in the classification of goods, the customs value, or the EORI data can lead to a duty adjustment, interest, and an administrative penalty.
How long do customs documents need to be kept after clearance?
Customs documents should be kept for a minimum of 4 years from the date the customs declaration was accepted, in line with HMRC's requirements for the UK market and Article 51 UCC for the EU side. This covers customs declarations with their MRNs, invoices, transport documents, certificates of origin, and all correspondence with the authority. In the event of a dispute or investigation, this period can be extended until the matter is concluded.
Does every importer from Poland need an EORI number?
Yes - an EORI number is mandatory for every business trading goods with the United Kingdom or outside the European Union. Polish companies obtain their EORI from the Tax Administration Chamber; the number has the format PL + tax ID + 00000. A British EORI (format GB + number) is required on the UK side and can be verified through HMRC's Check a UK EORI Number API. Without an active EORI, a customs declaration cannot be submitted, and the goods will be held.
What are the most common reasons goods are held at the UK border?
The most common reasons goods are held at the British border are: a mismatch between the goods' CN code and the description on the invoice, a missing or invalid GVMS number in the heavy goods vehicle checking system, an incorrect customs value (understated, or excluding freight costs), a missing required phytosanitary or veterinary certificate, and inconsistency between the ENS declaration and the shipment's actual contents. Any of these situations can result in the load being held for hours or days, plus additional storage costs.
Related guides
Have a similar case? Ask a customs agency
Describe the goods or vehicle, the route and timing. We reply on working days, usually the same day.
Something went wrong. Please try again or contact us by email or WhatsApp.