How to get and join HMRC import reports
Request import header, item and tax-line reports through HMRC’s customs-data service for the same reporting period. Match the declaration reference, then the item number, and retain separate tax rows when checking amounts. Use shipment paperwork to investigate differences with support from Cambridge China Bridge.
Prepare access to your own declaration data
Start from HMRC’s customs-data guidance using its Start now button. You need a Customs Declaration Service subscription, an EORI number starting GB or XI, and an individual or organisation Government Gateway user ID. An agent Government Gateway user ID cannot sign in. Importers request data for the EORI linked to their sign-in; a third party needs the client’s permission in the service.
Confirm whose EORI was used before searching for a shipment. Ask the broker for the declaration reference and importer identity, rather than assuming your purchase order identifies the declaration. Our UK customs clearance guide covers the declaration handoff.
Request matching reports and preserve the downloads
Request the import header, import item and import tax lines reports for the same period and importer. HMRC allows up to 31 consecutive days per report, starting within 4 years of the current date; data from the past 2 days is unavailable. HMRC emails when reports are ready, which can take up to 72 hours, and provides CSV downloads.
Keep untouched downloads alongside working copies. Record the account, requested period and download date. The header summarises the declaration, the item report covers individual goods items, and the tax-line report breaks down taxes. Do not treat the files as interchangeable.
Join declarations first, then goods items
HMRC describes Entry Number/MRN as the customs-assigned declaration identity and Item number as the item to which a report line refers. In your working files, match the declaration reference across reports, then add the item number when matching goods and tax rows. Import reference fields as text to preserve their original characters.
Check that each tax row finds the intended goods item and each goods item finds its declaration. Keep unmatched rows visible. DUCR is a declarant-assigned consignment reference, and Declaration part number can distinguish declarations covering goods under the same DUCR. Use these as cross-checks; do not assume a consignment reference uniquely identifies a declaration.
Read tax rows without duplicating totals
Retain Tax type code, Tax amount and Method of payment code from the tax-line report. HMRC defines these as the revenue type, the revenue declared or calculated for that tax line, and its payment method. Keep each original tax row until you understand its purpose; do not discard repeated declaration-and-item references automatically.
Before adding amounts, separate declaration totals, goods-item amounts and individual tax amounts. A join can repeat a header total beside every matching item or tax row. Count the original header total only at declaration level. Keep duty paid, duty secured, duty suspended and postponed VAT separate rather than labelling every amount as tax paid.
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Turn differences into a broker query
Compare matched goods rows with the commercial invoice and packing list. Ask the broker to map declared goods items to your product lines, explain grouped products, and identify the supporting documents for disputed values or descriptions. Send a query showing the declaration reference, item, field, reported value and expected value, with the relevant paperwork attached.
Use these reports to examine declaration data, while retaining the import VAT evidence described in our import duty and VAT guide. Keep the broker’s explanation and any subsequent declaration records with the original downloads. Cambridge China Bridge’s staff in China can help trace factory invoices and packing details for that discussion.
Frequently asked questions
Can my accountant request my HMRC customs reports?
Yes. HMRC allows third parties such as accountants to request reports, but you must give them permission through the service.
Which references should I use to join import reports?
Start with Entry Number/MRN, then add Item number for goods-item and tax-row matching. Check unmatched rows and use consignment references as supporting checks.
Why does my joined spreadsheet show too much duty?
Check whether the join repeated declaration totals beside several goods or tax rows. Add amounts at their original level and keep payment categories separate.
Can these reports replace my import VAT evidence?
Retain the applicable monthly import VAT certificate or postponed VAT accounting statement. Use customs reports to investigate declaration data alongside that evidence.