Auditing of Customs Transactions Using The Wrong EORI/VAT Number

We encountered a recent situation where our VAT and EORI number were applied in error to goods which were imported to the UK during the run up to Christmas. We have contacted both parties and the situation is being rectified. This situation came to light because the goods had been declared at the standard rate of VAT, when they should have been zero-rated "VATZ". However, had the goods been correctly reported as "VATZ" - it is unlikely that this error would have been detected and in theory we would be liable for under-reporting our VAT return. Is there a way where, as is the case with other customs agencies abroad, that HMRC can provide a summary of all declarations recorded using a VAT registration number and/or EORI, with the dates of the event, LRN, declarants details, the description and the value of the products for audit checking purposes?

Yes you can apply to HMRC for monthly data of all imports and exports using your EORI. HMRC currently charge for this service. https://www.gov.uk/guidance/request-customs-declaration-service-data-on-imports

Thank you

Hi,

You will need to contact our Import and Export team:

Imports and exports: general enquiries

Thank you.