Customs broker audit: independent review of your broker's filing accuracy
Your broker files. We audit what was filed. Classification errors caught, overpaid duty quantified, recovery-ready data packs prepared. Not adversarial. Just verification.
Why importers need an independent customs broker audit
Your customs broker is a specialist in filing declarations. But the importer of record bears the legal liability for what is filed. Under UK law (Customs Act 2018), HMRC can pursue the importer for underpaid duty, even if the error was the broker's. Under US law (19 USC §1592), CBP can impose penalties of up to four times the lost revenue on the importer for negligent filing.
The financial auditing world solved this problem decades ago: the entity that prepares the accounts is not the entity that audits them. The same principle applies to customs. Your broker prepares and files declarations. An independent compliance auditor reviews what was filed against the source evidence.
This is not about distrust. Brokers handle thousands of entries across hundreds of tariff headings. Classification tables change. Trade agreements are renegotiated. Preferential rates expire and new ones appear. A systematic, AI-powered audit catches the errors that manual quality checks miss. In 2025, our post-clearance audit programme identified £4.4M in overpaid duty across our UK and US client base.
What broker audits typically find
Four categories of filing errors, ranked by their contribution to overpaid duty in 2025 audits.
Classification drift
The same product classified under different HS/CN codes across entries, ports or time periods. Often caused by outdated classification tables, manual data entry or broker staff changes.
Preference under-utilisation
Duty paid at MFN rate when a preferential rate was available under a free trade agreement or preference scheme. Missing or expired certificates of origin, failure to claim GSP, UK DCTS or EU autonomous tariff quotas.
Valuation discrepancies
Declared transaction value does not match the commercial invoice after required adjustments for royalties, licence fees, assists, subsequent proceeds, buying commissions or freight under the WTO Valuation Agreement.
Procedural failures
Missing supporting documentation, expired certificates, incorrect procedure codes, failure to claim reliefs (Inward Processing, Returned Goods Relief) and non-declaration of supplementary units.
What the broker audit covers
Six dimensions of every declaration reviewed. The same six-source methodology used across all MyCustomsInfo® compliance audits.
| Audit dimension | What we check |
|---|---|
| Tariff classification | Every HS/CN code verified against product description, supplier documentation and ruling databases |
| Transaction valuation | Declared value reconciled against commercial invoices with adjustments for royalties, assists and freight |
| Country of origin | Origin declarations cross-referenced against supplier certificates, rules of origin and preference eligibility |
| Preference utilisation | MFN vs preferential rate analysis across all applicable trade agreements and preference schemes |
| Procedure codes | CPC/CDS procedure codes, US entry types and EU customs procedures checked for accuracy and relief eligibility |
| Document completeness | Supporting documentation verified: invoices, packing lists, origin certificates, licences and broker worksheets |
How a customs broker audit works
Data collection
We ingest your declaration data from CDS, AES or ACE, along with broker worksheets, commercial invoices, certificates of origin and packing lists. FastNet™ IDP extracts data from scanned and PDF documents. Mutual NDA and DPA are executed before any data is exchanged.
Six-source reconciliation
Every declaration is reconciled against six sources: the entry itself, the commercial invoice, the packing list, the certificate of origin, the broker worksheet and the duty payment confirmation. Field-level discrepancies are flagged automatically.
AI-powered analysis
The Piers AI engine checks classifications against product descriptions and ruling databases, benchmarks transaction values against trade statistics, verifies origin declarations against supplier certificates and identifies preference under-utilisation across every applicable trade agreement.
Findings report
A comprehensive report is delivered showing error types, financial exposure per entry and per commodity code, correction mechanisms available and time remaining in each correction window. Total overpaid duty and underpaid duty are quantified separately.
Recovery-ready data packs
For every overpayment, a formatted correction pack is prepared for HMRC C285, EU UCC Article 117, US Post-Summary Correction or formal protest. These are delivered to your existing broker (or a nominated correcting broker) for filing.
For customs brokers: post-clearance audit as a value-added service
MyCustomsInfo® works with customs brokers and freight forwarders who want to offer post-clearance audit as a compliance service to their clients. The broker retains the filing relationship. MyCustomsInfo® provides the independent audit layer.
Our partner programme offers 30% commission for the life of the contract, platform access, co-branded compliance reports and dedicated partner support. Brokers in our network use the platform to differentiate their service offering, demonstrate compliance value to their clients and identify revenue opportunities from duty recovery.
30% lifetime commission
On every client introduced through the partner programme
Co-branded reports
Compliance reports in your branding for client delivery
Dedicated support
Partner account manager and technical onboarding assistance
What MyCustomsInfo® does and does not do
We do
- Independently audit every broker-filed declaration
- Identify classification, valuation and origin errors
- Quantify overpaid duty and recovery opportunities
- Prepare formatted correction data packs
- Consolidate multi-broker filings into a single audit view
- Operate in per-tenant isolated environments
We never
- File, submit or amend customs declarations
- Replace or undermine your broker relationship
- Share audit findings with third parties
- Provide binding classification or valuation rulings
- Co-mingle your data with other clients
MyCustomsInfo® is an independent compliance auditor. We identify errors and prepare correction evidence. Your licensed customs broker or agent files corrections with the relevant authority. Audit findings are confidential to you.
Related compliance topics
Declaration audit software
AI-powered customs declaration audit across UK, EU and US regimes
AEO audit software
Continuous compliance monitoring for Authorised Economic Operators
Post-clearance audit support
Prepare for HMRC, Revenue or CBP audits proactively
Duty recovery service
Recover overpaid duty via RGR, drawback and PSC mechanisms
IEEPA tariff audit
US tariff exposure tracking and protest window management
Section 232 compliance
Steel, aluminium and copper tariff compliance
Frequently asked questions about customs broker audits
Why should I audit my customs broker?+
Is a customs broker audit adversarial?+
What errors do broker audits typically find?+
How far back can a broker audit go?+
What happens after errors are found?+
Can I keep using my current broker after the audit?+
Do you work with customs brokers directly?+
How does the broker audit handle multiple brokers?+
Start your customs broker audit
Send us your annual declaration volume, broker details and jurisdiction mix. We will return a tailored quote within 48 hours. Mutual NDA and Data Processing Agreement executed before any data is exchanged.