Due diligence when making customs declarations
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Find out about exercising due diligence when making customs declarations.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 5
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-16
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
Find out about exercising due diligence when making customs declarations. Consult the original guidance for current legal and operational details.
Contents
- Your responsibilities as a customs trader
- Appointing a customs representative
- Information and documentation
- How to spot potential supply chain fraud
- Your responsibilities as a customs agent
- UK Establishment
- Due diligence checks on your trader
- Using your authorisation for simplified processes
- If you use a duty relief or suspension procedure
- How to reduce the risk of tax evasion
- Verify if new or potential customers and suppliers are VAT registered
- Verify an EORI number
- Report tax evasion
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Due diligence when making customs declarations’ (updated 28 January 2025), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.016/09/2026