Insights

MSS Data and Customs Declaration Checks Overview

Name: MHA
Price range: $

Alison Horner · Posted on: December 23rd 2021 · read

If your business imports goods into the UK it will be, in most cases, recorded as the importer on the UK Customs Declaration.

This creates a responsibility on the business to ensure that the declaration is accurate, otherwise there is a potential for further duties and penalties.

One way to manage this obligation is to obtain MSS Import Data from HMRC. This will provide a monthly Excel spreadsheet that can be used as an analysis tool to identify and investigate potential errors and is especially useful where there are large numbers of imports in a period.

By the 1st October 2022, all import declarations will be submitted to HMRC via the new Customs Declaration Service (CDS). Previously, a UK importer or exporter could request its declaration data from HMRC, either as part of a historical request or a 12-month agreement for future activities. HMRC recently announced that they would continue to use the same process for businesses who wished to receive import or export declaration data. If you require access to your import data, your company will need to complete the Agreement form and send to HMRC’s Management Support System (MSS) Customs Trader Report Team. The CDS MSS Data page can be accessed here

By signing up for MSS Data, HMRC will provide a business with a monthly Excel spreadsheet containing data taken from the import declarations (see example below). For businesses that either import significant volumes of goods or have difficulties obtaining customs declarations, this data is a very useful analytical tool to identify and investigate potential errors.

If you would like to discuss the benefits of obtaining MSS Data and how to effectively use this as part of an internal auditing process, our Indirect Tax Team are available to advise on recommended checks that will enable your business to effectively monitor its import activities.