What to Do If Customs Control Holds Your Goods?

Why control holds goods

Customs authorities may carry out any controls they consider necessary: examining goods, taking samples, verifying the data in a declaration and the authenticity of documents, and inspecting means of transport (Article 46 of the Union Customs Code, Regulation (EU) No 952/2013). Controls are mainly based on risk analysis, so a hold does not automatically mean a breach – most often the office is asking for additional documents or checking the value or tariff code.

Typical reasons include: the invoice value not matching the customs value, an incorrect CN code, missing licences or certificates for regulated goods, and inconsistent data between the transport document and the declaration. The difference between document and physical checks is explained in Documentary vs Physical Checks.

For consignments of high value, see also importing high-value goods.

Enlarge

What to do, step by step

1. Establish the reason and the deadline. Ask the office to state the reason and the deadline for supplying documents in writing.
2. Assemble the full documents: the commercial invoice with the transaction value, the transport document (CMR/AWB), the goods specification with CN codes and, where applicable, proof of origin, licences and permits.
3. Reply completely and at once. The authority can require further documents from the declarant and examine the goods (Article 188 UCC); gaps prolong the hold.
4. Take part in the examination. The declarant has the right to be present or represented when goods are examined and samples taken, and arranges transport and handling for the examination at its own cost (Article 189 UCC).
5. Deal with duty and guarantees. Release follows verification of the declaration (or its acceptance without verification) and, where a customs debt arises, payment of the duty or provision of a guarantee (Articles 194–195 UCC).
6. Do not delay. If documents are not supplied by the deadline, or the examination cannot be completed for reasons attributable to the declarant, the authority may take measures including confiscation and sale or destruction of the goods (Article 198 UCC).

If the hold concerns a movement to or from the UK, use the ready list in Goods Held at the UK Border – a 15-Minute Checklist; for timing see How Long Does It Take to Release Goods at the Border?.

Who is responsible for what

The importer is responsible for the accuracy of data in the import declaration, the exporter for the completeness of export documents, and the customs representative within the scope of its authority. An unclear division of roles causes delays because the office directs its queries to the wrong party – see the differences between direct and indirect representation. If it turns out after release that the declaration contained an error, see what to do about an error in a declaration.

Appealing against a decision

Anyone has the right to appeal against a decision of the customs authorities that concerns them directly and individually (Article 44 UCC). The appeal is lodged in the Member State where the decision was taken, and the time limit and procedure are in the notice attached to the decision. In the UK, for customs duty decisions you can ask for a review or appeal to the tribunal within the deadline given in HMRC's decision letter. More: Appealing a Customs Decision.

How to reduce the risk of another hold

• Use an internal document checklist before every loading and a four-eyes principle.
• Use official tariff databases: the GOV.UK Trade Tariff and TARIC.
• For recurring goods consider Binding Tariff Information (BTI) in the EU or an Advance Tariff Ruling (ATaR) in the UK.
• Keep customs documents: in the EU at least 3 years (Article 51 UCC); in the UK 4 years for documents on goods declared to HMRC and at least 6 years for VAT records (GOV.UK).

Goods stuck at the border? Get in touch – we will help you work out which documents are missing.

Frequently asked questions