When a customs audit takes place, the local officer holds records of actual data entered, and will raise assessments against traders on duties for imports that are declared to customs, but not matched by the trader’s records.
This mainly arises where an appointed agent has inadvertently failed to make a correct declaration. It is the importer who is responsible for correctly declaring goods and only negligible liability is placed upon the agent.
Larger traders with multi-site operations have particular difficulty in keeping administrative records of their imports, due to the number of different locations employing different agents.
Providing records to traders means the traders work would be simplified and they would have a better chance of getting it right. Customs would need to spend less time chasing cases of inadvertent non-compliance. Traders own management information and administration systems would also benefit, for example, by giving accurate figures for total amount of duty paid against value of goods entered.
Read more MSS: supporting guidance to the trade.
Reports available from MSS are:
sample reports - a single sample of 1 month’s recent import and export data will be made available to prospective customers to enable them to see whether or not subscription to the scheme will be of benefit to them; this information can only be provided by means of a written request on business-headed paper from a responsible person of the business, for example sole proprietor, partner or director
standard reports - four standard reports are available covering import item, import entry, import tax lines and export item data - for a single standard report there is a charge of £240 per annum, plus VAT, for each type of report required
customised reports - these cost £423.75 per report, plus VAT, and you can request additional data items or historical data; however, not all data items available on MSS are available for purchase in reports - HMRC reserves the right not to provide certain confidential information
MSS sends the information via email. The normal format for electronic delivery will be a downloadable Excel spreadsheet.
Fill in a sales agreement for MSS reports.
For any enquiries about MSS, you should contact the MSS team on Email: firstname.lastname@example.org.