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HMRC are back auditing businesses to ensure understanding and compliance to customs regulations, so this is a timely course aimed at assisting traders to prepare/plan for Customs Audits. As well as looking a standard procedural requirements it will illustrate information required in key areas, eg valuation, preference, VAT evidence of export, use of special procedures (IP/OP) and RGR. Delegates will leave the day with a checklist for procedures to plan for these audits.
HMRC is putting more responsibility on traders and expects greater awareness and compliance within companies. A company should be able to self-audit rather than await a visit from HMRC.
This one-day course aims to cover standard procedural requirements, the documents to be retained, tools to assist your business, and the responsibilities if you operate duty relief regimes like Inward Processing, Customs Warehousing or any other Special procedure.
You will gain a greater understanding of the Three Pillars of Customs Compliance and how these impact businesses; this provides you with advanced knowledge on what to check for and how to implement changes within these three pillars. And demonstrate to HMRC during an audit that your processes and procedures are robust enough to capture all of the official and commercial evidence required during a Customs Audit.
This practical guide will review Origin & Preference, Classification, Valuation, and how to read customs entries. HMRC expects companies to have the skills to self-audit to remain compliant, which is vital to a successful customs audit.
Knowing what information HMRC will want to look at during an audit is critical to a successful audit. You will learn what HMRC considers the essential areas of a customs audit and how to react when you are under the spotlight.
We will also cover the section on Customs Special Procedures, which will give you detailed information on what each of the Customs Special Procedures is and what HMRC looks for within a Special Procedure.
Within this section, we also cover Authorised Economic Operator (AEO), the benefits and pitfalls of using AEO, and how a customs audit on an AEO trader could have serious consequences when being audited.
We will use knowledge checkers and discussion points during the training to support the learning outcomes, and all delegates are encouraged to participate and ask questions during the training.
• Customs Audits – what are they? Meeting AEO conditions
• Understand Your Responsibilities
• Record Keeping Requirements: Imports, exports and EU trade.
• Writing Procedures, Internal Guidelines And Self-Auditing
• Planning For An Audit: providing company information to the auditor. Who should lead the audit? Management support and awareness. Responsibilities of freight companies
Customs Audit Topics Reviewed:
• VAT Evidence of export
• The Customs Audit checklist uncovered
• Classification of goods
• Valuation issues
• Preference at export and import
• Intra-community Trade Statistics (INTRASTAT) linking physical movement of goods within the EU to VAT returns.
• Special customs procedures IP, OP, CW, EnU, TA and AEO conditions. Ensure you know what information HMRC have on your company’s international trade.
"A large amount of information covered. " 07/03/2024
"Presenter was very good and explained well - excellent." - 11/05/2023
"Very knowledgeable trainer, clear content" 14/09/2022
"It's a difficult subject. but having the notes to refer to is excellent. I like the use of physical materials and the pace of learning." Vivienne Williams 09/02/2021