How to handle an HMRC post-clearance customs visit
Confirm what HMRC wants, connect the requested accounts and contracts to your shipment records, and arrange premises access and adviser support. Ask promptly if you need more time, then track findings and agreed actions in writing. For factory-side records, contact Cambridge China Bridge.
Turn the request into a working file
Ask the officer to clarify the shipments, period, records and response date covered by the check. Create a request log showing the document requested, who holds it, when it was supplied and any outstanding explanation. Keep copies of what you send.
Start with the shipment documents in our customs paperwork guide, then connect them to the requested accounts, bank entries, contracts and goods specifications. Explain deposits, balance payments, credits or changed specifications in a separate note supported by the original records. Ask China-based suppliers for missing documents rather than reconstructing their paperwork.
Prepare premises and electronic records
HMRC says you must allow entry to business premises. Visits are usually arranged, but advance warning is not required. Home visits normally concern businesses run from home or goods stored there. Brief reception and the warehouse contact, and arrange someone who can explain the goods and retrieve records.
Business-related information and documents requested by HMRC must be supplied, including electronic records. Prepare usable exports and someone who understands the accounting system. If HMRC removes original records, it will give a receipt; reconcile that receipt against your document log.
Agree who speaks and who checks answers
You have the right to representation during the check, but using an adviser does not remove your obligation to take reasonable care over information submitted on your behalf. Agree who will answer accounting questions, explain declarations and check written responses before submission.
Use our guide to sourcing agents, forwarders and customs brokers to allocate document gathering. Ask the broker for declaration records and the sourcing contact for factory specifications and purchase correspondence. Cambridge China Bridge’s staff in China can help request factory-side records; appoint your customs adviser separately.
Raise unclear requests and ask for more time
If a request is unclear, explain what you understand it to cover and ask the officer to confirm. For missing records, identify the holder, what you have already requested and what remains outstanding. Keep unresolved questions in the request log.
Tell HMRC if you need more time; it may agree where there is a good reason. Request a revised date before the current deadline and ask for written confirmation. Do not assume the extension has been granted. An information or inspection notice cannot simply be ignored.
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Turn findings into a correction plan
After the visit, record each concern, the supporting evidence and the action discussed. Ask for clarification of any payment calculation and keep payment demands and findings letters with the case file. Use our guide to challenging an import duty decision if you disagree with a proposed or issued decision.
For each agreed correction, assign an owner and a completion date, then check whether the same issue affects other shipments. HMRC warns that a completed check does not establish that all taxes and duties have been accounted for correctly. Keep your wider review separate from the officer’s specific findings.
Frequently asked questions
Can HMRC visit without an appointment?
Yes. HMRC usually arranges a visit, but its customs factsheet says advance notice is not required. Prepare a reception contact and someone who can retrieve records.
Can my accountant attend the customs visit?
Yes. You have the right to representation. Agree their role beforehand and check information they submit on your behalf, because you must still take reasonable care.
Can I ask HMRC for more time?
Yes. Explain why you need it and propose a revised date. HMRC may allow extra time for a good reason; ask for confirmation rather than assuming agreement.
Does a completed visit mean all my imports are correct?
No. HMRC says the officer may not examine all records or spot every error. Track the findings and review other shipments for the same problems.