The most common mistakes made by companies trading with the United Kingdom in 2025 fall into three areas: incomplete ENS security declarations in the ICS2 system before entering the EU, incorrect tariff classification resulting in duty being under- or overpaid, and a missing valid proof of origin when claiming a preferential duty rate under the TCA. On top of this, there are mistakes at the UK border involving the wrong GMR number in the GVMS system, which results in the vehicle being stopped for inspection. Each of these mistakes lengthens clearance time and exposes the company to additional checks on future shipments.
Contents
In brief — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and control process works
- ✓ How to maintain compliance and settlements
How to prepare the process and documents
Scope of responsibility of the parties
Minimum data set for the declaration
Easy Clearance is an experienced UK customs broker.
How the declaration and control process works
A correct customs declaration is a sequence of steps carried out in a set order: from lodging the ENS before the cargo arrives, through formal clearance, to obtaining a release decision for the goods. Each stage generates documents confirming the procedure complies with the customs administration's requirements.
Operational stages from notification to release
Most common risk points and how to limit them
The most common risk points include: incorrect tariff classification of the goods, a discrepancy in value between the invoice and the customs declaration, missing documents confirming preferential origin, and incomplete transport data. Implementing an internal verification checklist before every clearance — covering the classification of the goods, the customs value and confirmation that the relevant declarations have been lodged — significantly reduces the number of corrections needed after the declaration is submitted.
How to maintain compliance and settlements
Customs compliance is not a one-off action but an ongoing process involving document record-keeping, regular procedure reviews and cooperation with an experienced customs agency. An internal checklist linking documentation requirements to the responsibilities of the logistics team, accounting and the person responsible for compliance is the foundation of safe trading operations.
Record-keeping, corrections and evidence of due diligence
Customs documents must be kept for a minimum of 5 years from the end of the procedure. If a declaration needs to be corrected, the customs office must be informed without delay and a request for correction submitted. Evidence of due diligence — such as correspondence with the supplier, verification of the CN classification, or confirmation of the counterparty's customs status — effectively protects the company during audits and tax proceedings.
Working with a customs agency and internal audit
Working with an experienced customs agency lets a company focus on its core business, while the expert takes on responsibility for the formal compliance of declarations. A regular internal audit — at least once a quarter — makes it possible to detect systemic errors before they become the subject of an official investigation. It's worth agreeing the scope of reporting and an escalation procedure for regulatory uncertainties with the customs agency.
Summary
In summary: when it comes to "the most common company mistakes in 2025", the key is to run the process according to current official guidance, with a clear division of responsibilities and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend your records during an audit. If any requirement is unclear, check the current guidance on GOV.UK or Podatki.gov.pl before making an operational decision.
Legal basis and sources
- Ministry of Finance: Podatki.gov.pl
- HMRC: Safety and Security ENS API
- GOV.UK: Making an entry summary declaration
If regulations or system notices are updated, check the current guidance on GOV.UK or with KAS before submitting a declaration.
Frequently asked questions
What are the most common company mistakes in UK customs clearance in 2025?
The most common mistakes are: incorrect tariff classification of the goods (CN code), a discrepancy in customs value between the invoice and the declaration, missing documents confirming preferential origin of the goods, incomplete ENS data, and incorrectly identifying the roles of the parties to the transaction — the importer, the exporter or the customs representative.
Who is liable for mistakes in a customs declaration — the importer or the customs agency?
Liability depends on the type of authorisation granted. Under direct representation, only the importer is liable; under indirect representation, the customs agency is jointly and severally liable with the importer. That's why precisely defining the scope of the authorisation and signing an agreement with the agency before the first clearance is key to protecting the company legally.
How long should customs and commercial documents be kept?
Customs documents — including declarations, commercial invoices, transport documents and ENS confirmations — must be kept for a minimum of 5 years from the date the customs declaration was accepted. In the event of an audit, the authorities may request documents from the entire limitation period for the customs debt, which can be as long as 10 years in cases of fraud.
What is the ENS and when is it required for imports into the UK?
The ENS (Entry Summary Declaration) is a pre-arrival declaration required before cargo arrives in UK customs territory. It is lodged through the CDS system at the latest 2 hours before arrival by road, or 4 hours before arrival by sea. A missing ENS or incomplete data results in the cargo being refused entry and additional costs.
How can you avoid mistakes in tariff classification and choose the right CN code?
You should use official tools: the UK Trade Tariff (gov.uk/trade-tariff) for imports into the UK, or TARIC for imports into the EU. If in doubt, it's worth applying for a Binding Tariff Information (BTI) ruling, which gives legal protection for the classification for 3 years. An experienced customs agency can carry out a preliminary classification check before the first clearance.
Related guides
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