CASE STUDY

Customs Record Checks

Customs Record Checks

Key Results

HMRC repayment of approximately £60,000

Cost savings on future imports

Increased awareness of customs regulations

Overpayment of duty identified as a result of ongoing customs records checks

Overview

We worked with one of our long-term clients to provide monthly in-house support, checking all customs records to identify errors and ensure compliance with HMRC. As a result of the monthly checks, we identified that the client had been overpaying duty on items classified with a commodity code subject to safeguard measures. Due to the origin of the materials the client was importing, they were not subject to the measures in place. A detailed reclaim had to be completed and submitted to HMRC.

Approach

We supported the client with collating all documentation and information required to submit the reclaim. A reconciliation of the commodity code and origin was completed against the customs records. All safeguard duty payments were checked, and all overpayments identified. The HMRC forms for each overpayment were completed, detailing the legislation that formed the basis for the reclaim. All back up documentation was collated and submitted with the form.

To ensure this did not occur again, we worked with the client’s customs agent to research the correct input information for the customs declaration and ensure this was put this in place.

Deliverables

All duty reclaims were approved and the client’s operations benefitted from cost savings for the material being imported in future. The process also increased awareness within the business of the customs rules surrounding their materials. The client received a significant repayment from HMRC of approximately £60,000.

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