Import records to keep for an HMRC check
Keep a shipment file linking the submitted declaration to the purchase order, invoice, payment evidence, transport records, valuation workings and written broker instructions. Save amendments and explanations of discrepancies alongside it. Discuss collecting factory-side documents with Cambridge China Bridge.
Start with the declaration actually submitted
Ask your broker for the submitted declaration and its reference, rather than keeping only their invoice or a draft. File any subsequent amendments, the correspondence explaining them and the outcome. Use the declaration reference to connect the shipment to your purchasing and accounting records.
The customs clearance documents guide explains the underlying paperwork. For this file, add a short index showing where each document sits and who checked the declaration against it.
Keep evidence behind the declared value
Save a dated valuation worksheet with links to the invoices and agreements behind each adjustment. Include freight and insurance bills, tooling invoices, allocation workings and the currency conversion used. The customs value guide explains what belongs in the calculation.
Keep supplier quotations, purchase orders, contract changes and explanations of discounts or credits alongside the worksheet. If a payment went to a different recipient from the invoicing supplier, retain the written explanation and supporting correspondence rather than leaving the reviewer to infer the connection.
Retain the broker's authority and your instructions
HMRC says representation terms must be confirmed in writing and a copy retained. Written instructions must identify whether the agent acts directly or indirectly. See appointing a customs agent for that choice.
Keep shipment-specific instructions as well as the appointment agreement. Record the product description, commodity code, origin, valuation workings, procedure requested and duty and VAT arrangements you supplied. Preserve questions, answers and approvals so the file shows what information the broker received.
Connect purchases, payments and goods received
Create a reconciliation that lets a colleague move from the declaration to the supplier invoice, purchase ledger entry and bank payment. Identify deposits, balance payments, credits and bank charges separately. Explain differences between the invoiced amount and the amount transferred.
For split shipments or payments covering several invoices, record how you allocated each amount. Link the packing list and transport document to the goods receipt, and explain shortages or substitutions. Keep duty and import VAT records with the same shipment file rather than leaving them in a separate broker email folder.
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Set retention dates and test retrieval
HMRC's general trade guidance says records for declared goods must be kept for four years. It says VAT records should be kept for at least 6 years. Do not apply the shorter customs period to documents that also support your VAT records; check the retention conditions for any special procedure or authorisation you use.
Keep your own accessible copies and a backup. Test whether a colleague can retrieve a complete shipment file without asking the original buyer or broker. Record unresolved gaps and request missing documents while the supplier and agent can still explain the transaction.
Frequently asked questions
Is the customs broker's invoice enough for HMRC?
Keep the submitted declaration and supporting shipment records too. A broker's invoice alone does not show the declared details, your instructions or how the customs value was calculated.
How long should I keep UK import records?
HMRC's general guidance gives four years for records of declared goods and at least 6 years for VAT records. Check any special procedure conditions before setting a destruction date.
Should I keep emails sent to my customs agent?
Keep emails containing instructions, valuation evidence, questions, approvals or corrections. File them with the shipment and retain the written representation agreement.
How do I link supplier payments to an import declaration?
Use a shipment index connecting the declaration reference, purchase order, invoice, ledger entry and bank payment. Explain deposits, combined payments, credits and differences in amounts.