How to obtain and audit your customs declaration
Ask your customs agent for the completed declaration, every goods item and the clearance confirmation. Match each declared line to the invoice, packing list and valuation workings, then record discrepancies and request explanations or corrections. For help gathering the factory-side shipment records, contact Cambridge China Bridge.
Ask for the completed entry
Ask the agent who submitted the entry for a readable copy of the completed declaration, all goods items, the movement reference, clearance confirmation and any subsequent amendments. Specify that you want the version that actually cleared. A draft or a forwarder's charges invoice does not show everything you need to audit.
Check the importer identity, shipment reference and transport document against your own file before reviewing the goods. If simplified declarations were used, ask for the associated supplementary declaration and an explanation of how the records connect. Our customs paperwork guide covers the supporting documents.
Use HMRC data as another check
Importers can use HMRC's customs data report service to request reports based on Customs Declaration Service import and export data. Search for the official service by its title, “Get customs data for import and export declarations”, and check its access instructions.
Use the reports alongside the agent's completed entry. Match declaration references to your shipment register and investigate entries you cannot recognise, missing shipments and differences between the records. Ask the agent to explain any timing or version differences before treating them as errors.
Reconcile quantities and goods descriptions
Build a worksheet linking each declaration goods item to the relevant invoice lines and packing-list entries. Where the agent grouped products, ask for the mapping. Compare quantities in matching units: pieces, sets, cartons and weight are different measures. Check net and gross weights separately, and compare any supplementary quantity with the product records.
Trace discrepancies back to dispatch records and warehouse receipts. Distinguish a declaration entry error from a packing error, short shipment or loss after dispatch. A receipt shortage alone does not establish what was imported. Record the evidence and the agent's explanation against the affected goods item.
Check value, origin, codes and procedures
Rebuild the declared value from the invoice currency, customs exchange rate and valuation workings. Ask how freight, insurance and any tooling were allocated across goods items. The customs value can differ from the invoice total; use our customs value guide for the valuation rules rather than assuming the totals must match.
Compare origin with the production records, not just the dispatch country. Match each commodity code to the actual specification, materials and use, and ask for the classification reasoning. Compare the requested and previous procedures, plus additional procedure codes, with your written instructions and supporting records. Our procedure code guide explains how to read those codes.
Close discrepancies with evidence
Send the agent a discrepancy log showing the declaration reference, affected goods item, declared information, proposed correction and supporting document. Ask them to identify the appropriate correction route under HMRC's current guidance. After clearance, the declaration cannot be amended or cancelled in the declaration software.
Keep the original entry, explanations, correction requests, responses and revised records together. Check whether the same issue appears on other shipments and update the instructions for future entries. Cambridge China Bridge's staff in China can help gather factory invoices, packing records and product specifications for comparison with the UK entry.
Frequently asked questions
Who do I ask for my completed customs declaration?
Ask the customs agent who submitted it for the completed entry, all goods items, clearance confirmation and amendments. Give them your shipment and transport references.
Can I get customs declaration data from HMRC?
Yes. Importers can request reports through HMRC's customs data report service. Use them alongside the completed declaration and your shipment records.
Should the customs value equal my supplier invoice?
Not necessarily. Reconcile the invoice with the valuation workings, including relevant additions, deductions and currency conversion. Ask the agent to explain the difference.
What if the declaration quantity is wrong?
Check the units and dispatch evidence first. Send the agent the affected goods item, proposed quantity and supporting records, then ask them to identify the appropriate correction route.