Why Customs Audits Are Increasing In The UK
Post-Brexit, HM Revenue & Customs (HMRC) has intensified its checks on import documentation, especially for electronics, telecom, and IT hardware. Shipments with inconsistent data, mismatched invoices, wrong HS codes, or incomplete declarations often get flagged for manual review or a Post-Clearance Audit (PCA).
These audits can freeze your goods for weeks, lead to penalty assessments, or trigger VAT reclaims if HMRC finds errors in your records.
The Most Common Documentation Errors Importers Make
1. Misaligned Invoice and Entry Data
Every shipment must include consistent information across the commercial invoice, Bill of Lading, and C88 import entry. Even a small difference, like a currency mismatch or a missing EORI number, can stop clearance in its tracks (gov.uk).
Carra Globe’s documentation review process cross-checks invoice data with customs entries before submission, removing errors that would otherwise draw HMRC’s attention.
2. Wrong HS Codes Or Vague Product Descriptions
IT equipment often includes components that sit under different classifications. A router, firewall, or IoT device might each fall under a unique UK Trade Tariff category.
When codes are vague or inconsistent across forms, HMRC may issue an audit to re-verify product classification.
To prevent this, Carra Globe assigns HS codes based on exact technical specifications, validated through our global trade compliance process explained in Understanding Compliance Risks in Cross-Border IT Deployments.
3. Missing Certificates Of Origin Or Supplier Declarations
Claiming preferential duty under a trade agreement like the UK-EU Trade and Cooperation Agreement (TCA) requires verified origin documentation. If the CO is missing or incorrect, HMRC can retroactively revoke duty savings.
Carra Globe ensures every import file includes supplier declarations, CO forms, and supporting data that match your product’s HS classification, aligning perfectly with our compliance strategy covered in How Carra Globe’s IOR Services Fuel Global IT Growth.
4. Inconsistent Valuation Or Under-Declared Freight
Declared customs value must include the cost of goods, insurance, and freight (CIF). Omitting freight or insurance from your value calculation is a fast track to an audit. HMRC cross-references declared totals against typical freight rates and supplier invoices to catch under-declarations.
Carra Globe’s DDP pricing model ensures all charges are transparently included in one landed cost, minimising the risk of revaluation.
5. Expired Import Licences Or Tech Certificates
Certain IT hardware, like network encryption gear or radio frequency devices, requires prior approval from Ofcom or the Export Control Joint Unit (ECJU). If your import entry references outdated or invalid licences, HMRC can issue a C18 post-clearance demand or suspend entry altogether (Controlled Goods Licences).
Carra Globe manages licence verification before each shipment, syncing permit references with entry data.
How Carra Globe Helps You Avoid UK Customs Audits
- IOR Compliance Management: We act as the legal Importer of Record, ensuring every document submitted meets UK customs standards.
- End-to-End Freight + Documentation: Freight forwarding and paperwork are managed under one roof to eliminate mismatched data.
- Digital Record Archiving: Every invoice, CO, and entry form is stored for five years to meet HMRC audit requirements.
- Proactive Error Checks: Automated cross-validation catches inconsistencies before filing.
Quick Audit-Proof Checklist For UK Importers
✅ Consistent data across invoices, C88s, and EORI entries
✅ Correct HS codes matched to product specs
✅ Verified certificates of origin or supplier declarations
✅ Transparent valuation including freight and insurance
✅ Valid import licences and compliance documents
Build Audit-Ready Imports With Carra Globe
Documentation mistakes may seem minor, but they can quickly snowball into clearance delays, VAT disputes, and penalty notices.
Carra Globe integrates IOR, freight forwarding, DDP, licensing, and documentation compliance into one unified workflow for your UK operations.
Let’s make your next shipment audit-ready from the start. Contact Carra Globe to request a compliance check and tailored import documentation plan.
