UK: Record-keeping rules for import declarations
HMRC has published guidance on how UK importers must document imported goods in their own records as part of customs declaration procedures. The guidance covers record-keeping requirements for businesses importing goods into the UK, ensuring compliance with customs regulations. Shippers and importers should review this to understand what documentation and records they must maintain when declaring imports.
Photo: Luis F Rodríguez Jiménez / PexelsHMRC clarifies import declaration record-keeping requirements
HMRC has issued guidance on making import declarations by entering goods into your own records. Published on 28 April 2026, this document sets out the customs procedures UK importers must follow when documenting imported goods.
Who is affected
This guidance applies to UK businesses, freight forwarders, and traders importing goods into the United Kingdom. Any entity responsible for lodging an import declaration must maintain appropriate records of the goods being imported.
Record-keeping obligations
The guidance clarifies that importers must declare imported goods by entering them in their own records in accordance with UK customs requirements. This record-keeping is a core element of the import declaration process and must be performed accurately to meet customs compliance standards.
Accurate record-keeping helps:
- Demonstrate compliance with UK import regulations
- Support customs declarations and audits
- Track goods through the import process
- Maintain a clear audit trail for regulatory purposes
What this means for shippers
Importers and customs brokers should ensure their record-keeping systems capture all required information when declaring goods. Maintaining detailed, organized records is essential for smooth customs clearance and to avoid compliance issues. For guidance on classifying goods correctly as part of your import declaration, refer to HS code classification.
