The most common mistakes in customs clearance - HS code, customs value, inconsistent documents - and practical ways to avoid them before the border.
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
Most customs clearance mistakes come down to three causes: the wrong tariff (HS) code, an understated or poorly documented customs value, and inconsistencies between the invoice, the CMR and the packing list. Below is a list of the most common mistakes and how to avoid them - before the transport reaches the border.
Scope of responsibility between the parties
Minimum data set for the declaration
Need a customs agent in the UK? Get in touch with Easy Clearance.
How the declaration and checks work
A customs declaration is submitted through an electronic system - in Poland through PUESC, in the United Kingdom through CDS. Before final submission, the data should be checked against the commercial and transport documents for consistency.
Operational stages from notification to release
The most common risk points and how to reduce them
The most common mistakes are: an incorrect CN code, an understated customs value, a missing document proving the goods' origin, and inconsistent data between the invoice and the consignment note. Reducing these risks takes systematic checks before every declaration and a clear division of responsibility between the importer, the exporter and the customs representative.
How to stay compliant and keep clean records
Customs compliance is an ongoing process - it takes not only a correctly submitted declaration, but also proper record-keeping and readiness for a possible post-clearance audit.
Record-keeping, corrections and evidence of due diligence
Customs, commercial and transport documents should be kept for at least 5 years from the date of clearance. If a declaration needs to be corrected - for example after an error in value or classification is discovered - a correction request should be filed before the deadline set by the customs authority expires. Evidence of due diligence, such as correspondence with the supplier or verification records, can be crucial during a post-clearance audit.
Working with a customs agency and internal audit
A customs agency acting as a direct or indirect representative is responsible for the accuracy of the declaration it submits. It is worth carrying out an internal audit of customs procedures regularly - at least once a year - checking whether the CN codes, procedures and VAT rates used are still up to date. Having a written agreement with the agency that sets out the scope of authorisation and the division of responsibility is essential.
Summary
In summary: when it comes to 'how to avoid mistakes in customs clearance', 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 guidance on the PUESC, EC TAXUD or KAS websites before submitting a declaration.
Legal basis and sources
- EC TAXUD: EU Customs Tariff TARIC
- EC TAXUD: EU EORI validation
- KAS: Polish National Revenue Administration
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 essential for correct customs clearance?
The basic set includes: a commercial invoice, a transport document (CMR, AWB or bill of lading), a packing list, documents proving the goods' origin, and the importer's and exporter's EORI numbers. Depending on the type of goods, additional permits, sanitary or phytosanitary certificates may also be required.
What are the consequences for a company that makes mistakes on a customs declaration?
Errors in a customs declaration can result in the goods being held, interest being charged on unpaid customs duties and taxes, criminal-fiscal proceedings being opened, and the withdrawal of AEO status. In extreme cases, the goods can be forfeited to the State Treasury.
How do you check that a CN or HS code is correct for a product?
You can verify a CN code in the official EC TAXUD database - the TARIC tool on the European Commission's website - or in the Polish Celina database maintained by KAS. If there is any doubt, you can apply for a Binding Tariff Information (BTI) ruling, which is legally binding on the customs authorities for 3 years.
When is it worth using a professional customs agency?
Working with a customs agency is especially advisable for a first export or import, for goods subject to quotas or special procedures (e.g. Regime 42, ATA Carnet, T1), and for high-value shipments where mistakes carry significant costs. A professional agency minimises the risk of errors and speeds up the clearance process.
How long do customs and commercial documents need to be kept?
Under EU and national rules, customs documents and related commercial and transport documents must be kept for at least 5 years from the year in which clearance took place. If an audit is under way, this period is extended until the matter is finally closed. Documents may be kept electronically, provided the system ensures their integrity and availability on request from the authority.
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.