Guidance

Request Customs Declaration Service data on imports

Find out how to request and buy Customs Declaration Service data from HMRC if you're a company that imports goods.

When a customs audit takes place, HMRC holds records of actual data entered and raises demand on duties for imports not recorded in the trader’s records but actually declared to customs. This can happen when an agent fails to make a correct declaration.

It’s your responsibility to correctly declare goods and only negligible liability is placed on your agent. Larger traders with multi-site operations can find it difficult to keep records of imports due to the number of different locations and agents.

Customs Declaration Service data helps simplify and improve the accuracy of your records. For example, by giving accurate figures for the total amount of duty paid against value of goods entered.

What information is in a report

There are 3 reports available, covering:

  • import item
  • import header
  • import tax lines

The import item report should meet the needs of most HMRC customers.

The reports are sent to a named responsible person in your business and include:

  • entry date
  • commodity code
  • customs procedure code
  • value of goods and tax paid
  • other items of data

Not all data items on the Customs Declaration Service can be purchased in the reports. There is information on the system which cannot be released because it could compromise HMRC control activities.

You can find out what data is given in each report in the Report descriptions (ODT, 17.9 KB).

Sample of the data

Use the following examples of import data (given in the entry item format) to help decide if a Customs Declaration Service data subscription will benefit you.

This is not real data. It should only be used for the purposes of these examples.

Sample Customs Declaration Service import item report

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Sample Customs Declaration Service import header report

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Sample Customs Declaration Service import tax line report

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Minimum sign up for monthly and one-off reports

You can request both ongoing and one-off reports.

If you request ongoing reports, you must sign up to receive them for a minimum of 12 months. For example, if you sign up in January 2022, you will receive ongoing reports from January 2022 to December 2022. Backdated requests cannot be accepted.

After 12 months, you’ll be sent a renewal email notification and invoice for you to sign up for another 12 months. If you do not want to renew, email: uktradeinfo@hmrc.gov.uk.

You can request one-off retrospective reports, the earliest period that can be provided is from January 2022 onwards.

How to request a report

If you’re a trader

Send the completed Customs Declaration Service agreement (ODT, 20.3 KB) and a covering letter to the Management Support System (MSS) Customs Trader Report Team at Email: uktradeinfo@hmrc.gov.uk.

If you have signed up for MSS data reports, then as part of that MSS data subscription you will receive Customs Declaration Service data reports. If you have, any questions email: uktradeinfo@hmrc.gov.uk.

If you’re a third party

Complete the Customs Declaration Service agreement for third parties (ODT, 19.6 KB) and send it to the Customs Trader Report Team at email: uktradeinfo@hmrc.gov.uk.

You must include a:

  • covering letter
  • signed letter from the company who owns the EORI numbers

If you have signed up for MSS data reports, then as part of that MSS data subscription you can request Customs Declaration Service data reports for free. To request Customs Declaration Service data reports, please email: uktradeinfo@hmrc.gov.uk.

Checklist

Use this Customs Declaration Service agreement checklist (ODT, 11.3 KB) to make sure your application is correct and includes all the information needed.

Covering letter

You must include a covering letter which:

  • is on company headed letter
  • is signed by the authorised person
  • has the dates or month the applicant requires historic or ongoing data to cover or begin
  • uses the standard wording in Schedule D, page 10, of the agreement including the information in the square brackets and relevant wording in the curly brackets

How the data is sent to you

Reports are sent by email to the nominated person, normally as an Excel spreadsheet. If the Excel spreadsheet is too large then they will be compressed as a zip file, so you need to ensure you can receive compressed zip files by email.

If you agree to receive the reports by email, HMRC will not be responsible for the security of the information once it has been sent to you.

Charges

  1. A single report will be provided for the agreed duration of the agreement, at a cost of £240 plus VAT per year.
  2. Any additional reports will be provided at an additional cost of £240 plus VAT per year.
  3. A purchaser who requires all 4 reports will have to pay £960 plus VAT per year.
  4. Data will be provided each month from the point of acceptance to the scheme.
  5. Should the purchaser require a report for historical data before the date of sign up, then this report will be charged at a rate of £240 plus VAT per year. The earliest period that can be provided is from June 2022 onwards.
  6. Where reports are requested for a period covering less than 12 months charges will be applied at a pro-rata monthly rate of £20 plus VAT.

Further information

For more information on these data reports, email: uktradeinfo@hmrc.gov.uk.

Published 4 July 2022