The 3-Year Window You Can't Ignore.
When your goods clear customs, it feels like the transaction is done. Duty paid, goods released, move on. But customs clearance is actually provisional. For the next three years, HMRC can audit your declarations—and you can reclaim overpayments.
What Post-Clearance Actually Means.
Customs clearance isn't final—it's provisional. When HMRC releases your goods, they're not saying "this declaration is correct." They're saying "we'll check this later."
For the next three years, two things can happen:
1. HMRC Can Audit
2. You Can Reclaim
This is what "post-clearance" means. Most UK importers don't realise they're sitting on both risk and opportunity.
The Risk: HMRC Audits Are Accelerating.
The risk is real. HMRC's compliance yield hit £41.8 billion last year—up 23% from the year before. Customs audits are a priority.
HMRC uses risk profiling and data analysis to select audit targets. They're not checking randomly—they're targeting:
- Anomalies in data patterns — declarations that don't match historical norms or sector benchmarks
- High-value entries — where the financial exposure justifies investigation
- Sector-specific risk areas — industries with known compliance issues (textiles, electronics, automotive)
- Repeated errors — patterns of misclassification or valuation mistakes
When HMRC audits, they demand evidence. If you can't produce it—or if it shows underpayments—you face backdated duty plus penalties (15-30%) and interest charges.
Don't wait for HMRC to audit you.
The Opportunity: Where You're Leaving Money on the Table.
But here's the flip side: overpayments don't reclaim themselves. And once that 3-year window closes, the money is gone.
Most UK importers are sitting on recoverable duty. The most common sources:
Missed Preferential Rates
Classification Errors
Valuation Errors
Unclaimed CPCs
Quota Entitlements
RGR Opportunities
Under-Declarations
The 3-year lookback window closes permanently.
Money not reclaimed is lost forever. BorderAudit has helped recover £4.7m in duty to date—most of it from overpayments importers didn't know existed.
How BorderAudit Fills the Gap.
Manual spot-checks miss 90% of your declarations. BorderAudit scans 100% of your history with 100+ automated checks—catching errors before HMRC does and surfacing every recovery opportunity.