When importing and exporting goods, it is vital to keep accurate and robust customs records. Whether they be electronic or manual, your records are the basis of the audit trail of goods required by HMRC. All records should be retained for a minimum of 4 years, or in line with the time period advised by HMRC for your business.
Some key documents and information to retain within your records include:
– Customs Details of Goods
– Tracking References – Internal and External
– Pertinent Documentation
Please note this list is not exhaustive and the requirements for building your customs records need to be tailored to your business and the customs processes and procedures you have in place.
LS Customs can assist with assessing your current customs records to ensure a full and compliant audit trail. Or if you are new to importing and exporting, let’s start from the beginning!
Contact us on firstname.lastname@example.org