Will Claiming Overpaid Duty Trigger an HMRC Audit?
Many UK importers avoid duty recovery claims to stay off HMRC's radar. The instinct is understandable. It is also wrong — and it compounds the cost of every year of inaction.
Expert guidance, best practices, and industry insights to help you navigate the complexities of international trade compliance.
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Many UK importers avoid duty recovery claims to stay off HMRC's radar. The instinct is understandable. It is also wrong — and it compounds the cost of every year of inaction.
HMRC reports UK businesses overpay around £2 billion in import duty every year. When they recover it, most leave the statutory interest entitlement entirely unclaimed — because they don't know it exists, or don't know it requires a separate application.
There is a structural pattern across government-administered reclaim mechanisms: the process through which they give you money back is also the process through which they examine whether they should have collected more.
On 12 March 2026, CBP filed a declaration confirming it is actively building a CAPE mechanism to process IEEPA duty refunds. Most commentary focuses on the refund opportunity — but there is a compliance risk embedded in this process that importers need to understand.
When CBP opens the CAPE submission portal for IEEPA duty refunds, the importers who receive accurate refunds quickly will be the ones whose entry data is clean, complete, and reconciled before submission day.
US importers may be entitled to recover IEEPA tariff overpayments — but the window is closing. Learn what refunds are available, what documentation you need, and what to do now.
The EU Carbon Border Adjustment Mechanism (CBAM) definitive regime came into force on 1 January 2026. Here is what EU and UK importers of covered goods must do now.
Most UK and EU importers are entitled to duty drawback but never claim it. Here is why the entitlement goes unclaimed and how AI-powered platforms are changing the economics.
Three years after Brexit, commodity code misclassification on UK import declarations remains widespread and costly. Here is what is causing it, what it costs businesses, and how to fix it.
HMRC post-clearance audits are increasing in frequency post-Brexit. This guide explains what triggers an audit, what HMRC asks for, and what a well-prepared business does differently.
Most CFOs assume customs liability sits with operations. It does not. This guide explains what finance directors are personally responsible for under UK customs law — and how to manage it.
Master the fundamentals of Harmonized System code classification and avoid costly errors in your customs declarations.
Learn about the most common mistakes companies make in customs declarations and practical strategies to prevent them.
A comprehensive guide to Authorized Economic Operator status, application requirements, and maintaining compliance.
Regulatory alerts, duty recovery strategies, and IEEPA/CBAM updates — written by practitioners with 20+ years of experience.
US Regulatory Notice. MyCustomsInfo® is an independent compliance auditor. It does not conduct customs business as defined under 19 U.S.C. §1641. The specific tariff classification to be applied to any entry of merchandise is to be determined by a licensed Customhouse broker. MyCustomsInfo® output does not constitute entry preparation, classification advice, or customs broker services. Preparation and filing of Post-Entry Amendments, Post-Summary Corrections, protests, and drawback claims must be performed by a licensed customs broker. US broker records are held in US AWS regions in compliance with 19 C.F.R. §111.23. Primary authority: CBP HQ H272798 (January 2017). Supporting authority: CBP HQ H350722 (January 2026).