To prepare for a customs inspection, have a complete set of documents (invoice, transport document, proof of origin, EORI) and a commodity code and customs value consistent with the declaration. The faster the authority can match the documents to the load, the shorter the hold.
Contents
In short
- A check can cover the declaration documents or a physical inspection of the goods.
- The commodity code, value, country of origin and EORI must match the invoice and the transport document.
- UK customs records are kept for 4 years and VAT records for at least 6 years; in the EU for at least 3 years.
How to prepare the process and the 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. In Poland you obtain the EORI number through PUESC — see how to get an EORI number.
Responsibility between the parties and the minimum data set
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 commodity code (the CN/TARIC code in the EU, the UK Global Tariff commodity code in the UK), the customs value including transport and insurance to the place where the goods enter the customs territory of the importing country, the country of origin, the EORI numbers of the parties, and the transport document details (the MRN is the reference assigned to the customs declaration itself, not to the transport document). Gaps or errors in these fields can lead to the declaration being rejected or the goods being held.
Easy Clearance specialises in import and export to the UK.
How the declaration and checks work
The most common risk points and how to reduce them
- a mismatch between the commodity code and the description on the invoice — check the code in the tariff before declaring (see how to find your commodity code);
- a missing or invalid GMR from GVMS when entering the UK — see GMR vs ENS;
- an incomplete customs value (excluding freight and insurance to the border);
- missing phytosanitary or veterinary certificates;
- inconsistency between the ENS declaration and the shipment's actual contents.
If the goods have already been held, see what to do when customs holds your goods. A check can also happen after clearance — see post-clearance customs audit.
How to stay compliant and keep clean records
Record-keeping, corrections and evidence of due diligence
In the UK, customs records are kept for 4 years (GOV.UK), and in the EU for at least 3 years (Article 51 of the Union Customs Code); UK VAT records for at least 6 years. The archive should include: copies of customs declarations with their MRNs, commercial invoices, CMR or AWB transport documents, proofs of origin, and correspondence with the customs authority. If you spot a mistake in a declaration, correct it promptly and keep the corrected source documents as evidence of due diligence — see correction and invalidation of a customs declaration.
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. Document the audit results as evidence of due diligence during any official inspection.
Want to check whether your documents will stand up to an inspection? Get in touch.
Legal basis and sources
- GOV.UK: Archiving your trade documents
- HMRC: Check a UK EORI Number API
- GOV.UK: Goods Vehicle Movement Service guidance
- GOV.UK: Making an entry summary declaration
Disclaimer: this information is general and educational. Customs rules change — before submitting a declaration, check the current guidance on GOV.UK or KAS.
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, where a preferential rate is claimed, proof of origin under the EU–UK agreement (a statement on origin made out by the exporter or the importer's knowledge; the EUR.1 certificate is not used under this agreement), 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 a penalty.
How long do customs documents need to be kept after clearance?
In the UK, HMRC requires customs records to be kept for 4 years (VAT records for at least 6 years; GOV.UK: Archiving your trade documents). In the EU, Article 51 of the Union Customs Code requires documents to be kept for at least 3 years. 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?
You need an EORI number to lodge a customs declaration for goods imported from or exported outside the EU, including to and from the United Kingdom. Polish companies obtain their EORI through PUESC; 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 you cannot lodge a customs declaration.
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 commodity code and the description on the invoice, a missing or invalid GMR (Goods Movement Reference) from GVMS, 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, plus additional storage costs.
Related guides
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