Customs and Excise Duty Advice With Clarity, Control and Confidence
Practical customs, import VAT and excise-duty support for UK businesses importing, exporting or moving goods across international borders.
We help businesses understand customs procedures, commodity classification, valuation, duty exposure, documentation and HMRC requirements so that goods can move efficiently and compliance risks can be managed.
Helping Goods Move Without Avoidable Delays
Customs errors can result in delayed shipments, unexpected duty costs, incorrect import VAT treatment, penalties and disruption to customers and supply chains.
Protecting Your Business Through Stronger Customs Compliance
Customs and excise rules affect how goods are classified, valued, declared, taxed and moved across borders. The correct treatment will depend on the nature of the goods, their origin, destination, intended use and the commercial terms of the transaction.
At Odiri Tax Consultants & Accountants, we help businesses review their customs arrangements, identify areas of risk and establish reliable procedures for managing import duty, import VAT and excise obligations.
- Reviewing import and export arrangements
- Identifying appropriate commodity codes
- Reviewing customs valuation and origin
- Assessing import VAT and customs-duty treatment
- Supporting EORI and customs registrations
- Reviewing customs records and documentation
- Advising on reliefs and duty-suspension procedures
- Supporting responses to HMRC enquiries
Specialist Support for Importers, Exporters and International Traders
Our services are tailored to the commercial activities, supply chains and compliance responsibilities of each business.
EORI Applications
Support with identifying the appropriate EORI registration and preparing the information required for businesses moving goods into or out of the UK.
Commodity Classification
Assistance with reviewing commodity codes and the associated duty rates, import VAT treatment, licences, restrictions and documentary requirements.
Customs Valuation
Advice on determining the customs value of imported goods, including freight, insurance, royalties, assists, commissions and related-party transactions.
Rules of Origin
Support with assessing the origin of goods and whether preferential tariff treatment may be available under an applicable trade agreement.
Customs Declaration Review
Review of import and export declarations, customs data and supporting documentation to identify errors, omissions or inconsistent treatment.
Import VAT Advice
Advice on import VAT, postponed VAT accounting, evidence requirements and the interaction between customs entries and VAT returns.
Duty Deferment Accounts
Assistance with duty deferment arrangements and the processes used to account for customs duty, import VAT and relevant charges.
Customs Reliefs and Procedures
Advice on customs warehousing, inward processing, temporary admission, returned goods relief and other procedures that may reduce or suspend duty.
Excise-Duty Compliance
Support for businesses dealing with excise goods, including alcohol, tobacco and hydrocarbon oils, subject to the precise nature of the activity.
Northern Ireland Goods Movements
Guidance on customs and VAT considerations applying to relevant movements involving Great Britain, Northern Ireland, the European Union and other territories.
Customs Health Checks
A structured review of customs registrations, declarations, commodity codes, valuation, origin, record-keeping and internal controls.
HMRC Enquiries and Disclosures
Professional support where HMRC raises questions, identifies potential errors or requests information about customs or excise arrangements.
Customs Advice for Businesses Trading Across Borders
We support businesses with regular international trade as well as organisations entering new import or export markets.
Importers
Support with customs duty, import VAT, commodity codes and import documentation.
Exporters
Guidance on export declarations, evidence, origin and cross-border documentation.
Retail and E-commerce
Customs and VAT support for goods sold through online and multichannel retail operations.
Food and Beverage
Advice for businesses importing or exporting food, drink and excise-sensitive products.
Manufacturing
Customs planning for raw materials, components, finished goods and international supply chains.
Wholesalers and Distributors
Support with high-volume movements, classification, customs values and record-keeping.
Alcohol and Excise Businesses
Compliance support for relevant excise registrations, movements, records and duty liabilities.
Growing Businesses
Practical customs guidance for businesses expanding into international markets.
Commercially Focused Customs and Excise Support
Customs compliance is not simply a matter of entering information onto a declaration. The information must accurately reflect the goods, transaction, valuation, origin and procedure being used.
We take time to understand how your business purchases, sells and moves goods. This allows us to identify practical improvements, reduce compliance risk and provide advice that reflects your wider commercial objectives.
Contact Our Customs and Excise TeamA Structured Approach to Customs and Excise Compliance
We establish the facts, define the work required and provide clear recommendations supported by the relevant records and commercial circumstances.
Understand Your Trade
We review the goods, countries, supply chain, contractual terms and customs arrangements involved.
Define the Scope
We identify the customs, import VAT or excise matters requiring review and provide a professional quotation.
Review and Advise
We analyse the available records, declarations, classifications and procedures and explain our findings.
Implement and Support
We help you address identified issues, improve controls and manage appropriate communications with HMRC.
Customs and Excise Duty Questions
What is an EORI number?
An Economic Operators Registration and Identification number is used for specified customs activities. The type of EORI number required depends on where the business is established and the goods movements it undertakes.
Why is the correct commodity code important?
The commodity code can determine the customs-duty rate, import VAT treatment, trade measures, licensing requirements, restrictions and documents applying to the goods. Incorrect classification may result in underpaid or overpaid duty.
How is customs duty calculated?
Customs duty commonly depends on the customs value, commodity classification, origin of the goods and any available preferential rate or customs relief. Some goods may instead be subject to specific or combined duty calculations.
What is postponed VAT accounting?
Postponed VAT accounting may allow eligible VAT-registered businesses to account for import VAT through their VAT return rather than paying it at the point of import. The correct statements and supporting records must be retained.
Can customs duty be deferred or suspended?
Depending on the circumstances, businesses may be able to use a duty deferment account or an appropriate customs procedure. Eligibility, authorisation and record-keeping requirements must be considered before relying on a particular arrangement.
Which products are generally subject to excise duty?
Excise duty commonly applies to specified alcohol, tobacco and hydrocarbon-oil products. The applicable registration, movement, warehousing and payment rules depend on the goods and the business activity.
Can you review declarations prepared by a customs agent?
Yes. We can review declaration data and supporting records to assess whether the classification, valuation, origin, import VAT and customs procedure appear consistent with the underlying transaction.
Can you support an HMRC customs enquiry?
Yes. Subject to the scope of the matter and appropriate authorisation, we can review HMRC correspondence, assess the records, help prepare a response and advise on any corrections or disclosures that may be required.
Do you work with businesses throughout the UK?
Yes. We support businesses throughout the UK using telephone and video meetings, secure document-sharing systems and digital accounting records.
Will I receive a quotation before work begins?
Yes. Once we understand the circumstances and the scope of work required, we will provide a clear professional quotation before commencing the engagement.
Need Help With Customs Duty, Import VAT or Excise Compliance?
Contact Odiri Tax Consultants & Accountants for practical customs and excise support tailored to your business. We will review your requirements, explain the next steps and provide a transparent quotation for the work required.
