Find out how to request and buy Customs Declaration Service data from HMRC if you're a company that imports
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
Sample of the data Use the following examples of import data (given in the
This is not real data. It should only be used for the purposes of these examples.
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: email@example.com.
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
If you have signed up for Management Support System data reports, then as part of that MSS data subscription you will receive Customs Declaration Service data reports. If you have, any questions email: firstname.lastname@example.org.
If you’re a third party
Complete the email@example.com send it to the Customs Trader Report Team at email:
You must include a:
- covering letter
- signed letter from the company who owns
the Economic Operators Registration and Identification (EORI)
If you have signed up for Management Support System 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, email: firstname.lastname@example.org.
Use this to make sure your application is correct and includes all the information needed.
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
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 make sure 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.
- A single report will be provided for the agreed duration of the agreement, at a cost of £240 plus VAT per year.
- Any additional reports will be provided at an additional cost of £240 plus VAT per year.
- A purchaser who requires all 3 reports will have to pay £720 plus VAT per year.
- Data will be provided each month from the point of acceptance to the scheme.
- 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 January 2022 onwards.
- 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.
For more information on these data reports, email: email@example.com.
The Customs Declaration Service trader import reports have been updated under section What information is in a report. In your covering letter you’ll need to use the standard wording in section 5, schedule D of the agreement.
The earliest period that HMRC can provide a report for historical data before the date of sign up has been changed from June 2022 to January 2022.
The Sample Customs Declaration Service import item report, import header report and import tax line report have been updated. The charge for sending 3 reports by email has also been updated.