UK compliance audit pricing
CDS declaration audit. HMRC duty recovery. Returned Goods Relief. Historical audit across three years of entries. Per-tenant data isolation. All pricing in sterling.
UK customs compliance: what is changing
The transition from CHIEF to CDS, the UK CBAM consultation, the Border Target Operating Model and HMRC's increased use of post-clearance audits are reshaping UK import compliance. Importers relying on simplified procedures face particular exposure as HMRC tightens supplementary declaration scrutiny.
Most declarations that cleared correctly at the time are sitting on duty exposure today. Commodity code misclassification, incorrect preference claims and undervaluation are the three most common findings across UK audit engagements.
CDS Declaration Audit
Reconciliation of CDS import and export declarations against commercial invoices, transport documents and certificates of origin. Every commodity code, customs value, preference claim and procedure code verified against source documents.
HMRC Duty Recovery
Identification of overpaid duties through C285 repayment claims, Returned Goods Relief (CN 236), Customs Drawback (CN 998) and voluntary corrections via BOR. MCI prepares the documentation. Your agent files with HMRC.
Simplified Procedure Reconciliation
Audit of supplementary declarations filed under simplified frontier and EIDR procedures. We flag discrepancies between the pre-lodged entry and the supplementary declaration before HMRC identifies them.
Preference and Origin Audit
Verification of preferential tariff claims under UK free trade agreements (UK-EU TCA, CPTPP, UK-Australia FTA). Origin declarations, EUR.1 movements and REX registrations reconciled against the declaration and supporting documents.
How MCI works alongside your customs broker
Clear division of responsibility. We audit the data. Your broker or customs agent handles the corrective filings with HMRC.
We audit
MCI analyses your CDS declaration data across six sources. Piers AI flags non-compliant entries, calculates exposure and prepares correction-ready documentation with supporting evidence.
Broker reviews
Your customs broker or compliance officer receives the MCI output. They review the analysis, validate proposed corrections and determine the filing strategy.
Broker files
The customs broker files the C285 claim, BOR correction, drawback application or RGR claim with HMRC. MCI never touches regulated filing activity.
Investment that pays for itself
UK importers typically discover 2–4× their annual subscription value in overpaid duties, misclassified entries and unclaimed preferences through the first audit cycle.
If you process 400+ declarations a year, the first audit cycle likely pays for the subscription.
Which plan fits you?
Four tiers. Same platform, same per-tenant isolation, same Piers AI engine. The tier determines user count, jurisdiction scope and AI agent allocation.
FOR SMES STARTING WITH AUDIT
Audit
£500
per month from / 3,000 LI (~750 declarations)
- Up to 3 users
- UK jurisdiction
- Piers AI compliance engine
- CDS declaration audit
- Per-tenant data isolation
Setup: £500
FOR ACTIVE UK IMPORTERS
Essentials
£750
per month from / scales to 90K LI (~22,500 declarations)
- Up to 5 users
- UK + EU + US jurisdictions
- Piers AI compliance engine
- Returned Goods Relief audit
- Multi-jurisdiction support
Setup: £750
FOR LARGER IMPORTERS AND AGENTS
Professional
£4,500
per month from / up to 600K LI (~150,000 declarations)
- Up to 15 users, 5 jurisdictions
- 15 AI agents active
- Document layer (IDP)
- Multi-channel ingest: portal, email, API
- Physical audit capability
Setup: £5,000
FOR ENTERPRISE AND CUSTOMS AGENTS
Enterprise
£8,000
per month from / unlimited scale
- Unlimited users and jurisdictions
- All 24 AI agents active
- Secure SFTP automation
- Multi-entity support
- Dedicated account management
Setup: £10,000
Tier details
Audit
Entry-level CDS declaration audit. Up to 3 users, UK jurisdiction, Piers AI engine, per-tenant isolation. Designed for SMEs processing up to ~1,500 declarations per year who want to validate their CDS entries against source documents.
Essentials
Multi-jurisdiction audit for active importers. Up to 5 users, UK + EU + US, RGR audit, duty recovery. Scales from 750 to 22,500 declarations per year.
Professional
Document-layer processing for larger operations. Up to 15 users, 5 jurisdictions, IDP for commercial invoices and packing lists, physical audit capability. Up to 150,000 declarations per year.
Enterprise
Unlimited scale for large importers and customs agents managing multiple EORI entities. Secure SFTP automation, all 24 AI agents, dedicated account management.
Setup fees
One-time onboarding fee. Covers engineering setup, per-tenant infrastructure provisioning, audit team configuration and project management.
| Tier | Setup Fee (GBP) |
|---|---|
| Audit | £500 |
| Essentials | £750 |
| Professional | £5,000 |
| Enterprise | £10,000 to 20,000 |
UK duty recovery routes
MCI identifies the finding and quantifies the amount. The recovery action is filed by your customs broker or agent with HMRC.
| Route | Authority | When Used | Deadline |
|---|---|---|---|
| Returned Goods Relief | CN 236 | Goods re-imported to the UK within 3 years of original export, in unaltered state. Full or partial duty relief. | 3 years from export |
| Customs Drawback | CN 998 | Goods re-exported or destroyed after UK import. Refund of import duty paid. | 3 years from acceptance of declaration |
| C285 Repayment | HMRC C285 | Duty overcharged, collected in error, or goods defective / non-compliant. Written application to HMRC. | 3 years from notification of duty debt |
| Voluntary Correction (BOR) | Border Force BOR | Importer-initiated correction of CDS declaration data via amendment or new entry. | Before HMRC audit notification |
| Preference Claim | UK FTA rules | Preferential tariff not applied at import. Retrospective claim via origin declaration or EUR.1. | Varies by agreement, typically 3 years |
| IPR / OPR Discharge | HMRC authorisation | Inward / Outward Processing Relief not correctly discharged. Reconciliation against export record. | Within discharge period set by authorisation |
Frequently asked questions
What is a Line Item, and how does it differ from a declaration?+
Which UK customs systems does MCI support?+
Does the platform support Returned Goods Relief?+
What happens if I exceed my Line Item band?+
How does MCI handle duty recovery in the UK?+
Is my data stored in the UK?+
Can MCI audit entries filed under simplified procedures?+
How do I get a quote?+
Ready to audit your UK declarations?
Send us your annual declaration volume and we will return a tailored quote in GBP within 48 hours.
Pricing note
All UK pricing shown in GBP (£). No FX conversion required.
Contracted price confirmed in GBP at invoice date.