Policies · Customs and Trade
Customs and Trade Compliance Policy
We handle UK customs entries on your behalf — but you remain legally responsible for the accuracy of the declaration. We use HMRC's CDS system, screen every shipment, and keep records for 6 years as HMRC requires. If we make a mistake we fix it; if you give us wrong information you are liable.
Who we are for customs
Taurex Freight Ltd is a UK customs intermediary registered with HMRC. Our EORI is GB045903125000. We submit through the Customs Declaration Service (CDS), the sole UK platform since CHIEF retirement. Two capacities: Direct representative (we submit in your name on your behalf — you are liable) — default for established customers; or Indirect representative (we submit in our own name on your behalf — joint and several liability) — offered for one-off importers or where you do not hold a UK EORI, subject to enhanced KYC and a surcharge.
Authorisations we hold
EORI: yes (GB045903125000). CDS access: yes. Duty Deferment Account: not currently held — clients pay import duty at point of import or via their own DDA. Customs Comprehensive Guarantee: not currently held. Postponed VAT Accounting (PVA): yes — eligibility confirmed at onboarding for VAT-registered importers. AEO: NO — application in progress.
Information we need from you
Commercial invoice (supplier, buyer, INCOTERM, currency, value, description). Packing list (weights, dimensions, packages). B/L / AWB / CMR. HS code (10-digit, 8-digit minimum). Country of origin with proof (REX statement, EUR.1, GSP Form A, supplier declaration). Incoterm 2020 used. Importer of Record EORI. Special procedures used (warehouse, inward processing). Any licences (controlled goods, dual-use, IPAFFS for food and animal products).
Your customs obligations
Accurate information — descriptions must match goods. Vague descriptions → delays, inspections, penalties. Correct HS code — you classify; we advise but legal responsibility is yours. Binding certainty: Advance Tariff Rulings at gov.uk/binding-tariff-information. Origin proof for preference claims. Licences for controlled goods (OGEL, dual-use, military, food, plants, animal products). Special rules: Russia, sanctioned origin / destination, dual-use, CITES, IPAFFS.
Duties, VAT, and charges
Import duty: Importer of Record pays HMRC up-front; where clients hold their own DDA, they may defer via their own account. Import VAT: PVA (declared on next VAT return, cashflow benefit) or paid at import. Excise duty: importer pays direct to HMRC. Customs handling fee: customer to Taurex, fixed per entry (see /policies/pricing-and-surcharges). HMRC inspection fee: pass-through. Demurrage / detention / storage: pass-through. CDS rejection re-lodgement fee: whoever caused the rejection.
BTOM and TRE
Border Target Operating Model (BTOM): UK's post-Brexit risk-based SPS controls on animal / plant / high-risk food. Identity and physical checks at Border Control Posts. IPAFFS pre-notification required 4+ hours pre-arrival. We hold IPAFFS access. Common User Charge applies at gov BCPs. Trade Reporting and Extracting (TRE): from 31 March 2026 HMRC's TRE replaced MSS / CDS report contracts. We use TRE for customer customs data via portal — free, on-demand, no fee.
Errors, audits, records
Errors found within 3 years: post-clearance amendment via CDS (we file). Beyond 3 years: HMRC voluntary disclosure. Underpaid duty: you settle, we file correction. Overpaid: we file repayment claim, you receive refund direct from HMRC. We absorb keying errors we caused; you bear errors from inaccurate information you gave us. Audits: cooperate fully, supply records on request. Records retained 6 years (HMRC), encrypted at rest, access-controlled to operations and compliance.
Last reviewed 2026-06-06.