How to Avoid Mistakes in Customs Clearance

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

The data in a declaration must be true and complete, and the person who supplies it for clearance is responsible for it. Before you instruct a clearance, agree in writing who provides what: the seller (invoice, packing list), the carrier (consignment note) and the importer or exporter (EORI number, description of goods, origin). The difference between indirect and direct representation is explained in direct and indirect customs representative.

Minimum data set for the declaration

• EORI numbers of the parties (see how to get an EORI number),
• an exact description of the goods and the correct CN or HS code (see HS codes),
• the customs value and delivery terms (Incoterms) - customs value normally includes transport and insurance costs up to the border (see customs value of goods),
• the country of origin and proof of origin if you claim a preference,
• gross and net weight, number and type of packages, consignment note number.

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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

1. Before the goods arrive: the security declaration (for the UK, Safety and Security GB filed with HMRC; for the EU, an ENS in ICS2) and, for movements through UK ports, a GMR. See ENS: what it is and when to file.
2. Lodging the customs declaration (PUESC in Poland, CDS in the UK) with data consistent with the documents.
3. Possible document or physical check by the customs authority.
4. Payment of duty and VAT and release of the goods to the procedure.

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. In UK-EU trade, remember that a 0% preferential rate requires preferential origin and a statement on origin - buying goods in the UK does not make them UK-origin (see statement on origin and the REX system). 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

Documents and information relating to clearance must be kept for at least 3 years in the EU (Article 51 of the Union Customs Code; national rules, e.g. tax rules, may require longer), while for UK declarations HMRC requires records to be kept for 4 years (GOV.UK). If a declaration needs to be corrected - for example after an error in value or classification is discovered - a declaration can be amended (with the customs authority's consent, as a rule within 3 years of acceptance) or, in specific cases, invalidated under Articles 173-174 UCC, while in the UK corrections go through HMRC; the sooner you spot an error, the lower the risk of interest and a post-clearance audit. The consequences of errors in both countries are covered in customs penalties for businesses. 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

The agency's liability depends on the type of representation: as an indirect representative it is the declarant and is jointly liable for the customs debt with the importer, whereas under direct representation the importer remains the declarant (Article 77(3) UCC). It is worth reviewing your customs procedures internally on a regular basis, checking whether the CN codes, procedures and VAT rates used are still up to date. How to pick a provider is covered in how to choose a customs agency for UK-Poland. Having a written agreement with the agency that sets out the scope of authorisation and the division of responsibility is essential.

Frequently asked questions