What import records should I keep for HMRC?
Keep a shipment file linking each declaration and goods line to invoices, valuation workings, payments, transport evidence and later corrections. Customs records have a four-year retention requirement; VAT business records generally need at least 6 years. Ask for missing factory paperwork through Cambridge China Bridge.
Start with a shipment index
Our customs clearance documents guide explains the paperwork needed at clearance. For a later check, add an index showing the shipment reference, declaration reference, goods lines, supplier invoices, purchase orders, transport references and where each supporting document is stored.
Ask your customs agent for the declaration as submitted, its clearance confirmation and any subsequent correspondence. Assign someone in your business to collect missing records. Download documents into your own archive so that changing agents or losing portal access does not break the file.
Link each declared goods line to its evidence
Use a reconciliation sheet to connect each declared goods line with the relevant invoice lines, product specification, packing list and goods receipt. Record the quantities and amounts allocated to that line. Where invoices span shipments, or a shipment combines suppliers, show the allocation explicitly.
Keep purchase orders, agreed specifications, supplier correspondence, invoices, credit notes and payment confirmations together. Explain differences between the invoice and the payment, such as deposits, balances or credits. Retain the explanation alongside the documents rather than relying on an employee remembering it.
Keep the valuation bridge and transport trail
Save a worksheet showing how the invoice amount becomes the declared customs value, with a source document for each adjustment. Include freight and insurance invoices, tooling records, allocation workings and the exchange rate used. Our customs value guide explains which costs belong in the calculation.
Link transport documents to the shipment and reconcile the packing list with warehouse receipts. Record shortages, damage or split deliveries with photographs, carrier correspondence and receiving notes. For missing goods, use our short shipment guide alongside the original declaration file.
Preserve originals when correcting an error
After clearance, you cannot amend or cancel a Customs Declaration Service import declaration in your software. Ask your agent to identify the appropriate HMRC correction route for the particular error. Treat replacing an invoice in your folder as a document change, not confirmation that the declaration has been corrected.
Keep the original declaration and invoice, then add the revised document and a dated change log. Record what changed, why, who spotted it, the affected declaration references and goods lines, and any tax difference. Save the submission, acknowledgement, decision and payment or repayment evidence; ask your accountant to review any VAT consequences separately.
Set retention dates and test retrieval
HMRC requires records for traded goods declared to it to be kept for four years. Business records for VAT purposes generally need at least 6 years. For a combined customs and VAT file, use the longer applicable period and check whether your customs procedure or product documentation calls for separate retention arrangements.
Before an HMRC check, select a shipment and trace it from purchase order through payment, declaration, receipt and corrections. Prepare an index of the documents requested, explain unresolved discrepancies and label missing evidence clearly. Keep a copy of the material supplied and the covering correspondence.
Frequently asked questions
How long should I keep UK import records?
HMRC requires declared trade records for four years. VAT business records generally need at least 6 years. Use the longer applicable period for a combined file and check any separate procedure or product requirements.
Is the supplier invoice enough for an HMRC check?
Build a file that also links the declaration, valuation workings, payments, packing list, transport documents and goods receipt. The invoice alone does not explain allocations, adjustments or later corrections.
What if my customs agent holds the records?
Ask for copies of submitted declarations, clearance confirmations and correction correspondence. Store them with your own shipment index and supporting documents so that you can retrieve the complete trail.
Should I replace an incorrect invoice in my import file?
Preserve the original and add the corrected version with a dated explanation. Link both to the affected declaration and retain evidence of any correction submitted and its outcome.