Overview

We advise on disputes and investigations involving customs duties, including HMRC enquiries, assessments and penalties. Our work focuses on resolving contentious issues and managing exposure where significant liabilities are at stake.

Customs duty matters often arise in the context of HMRC reviews, post‑clearance demands or challenges to declared treatment. These disputes can be factually and legally complex, particularly where they involve questions of origin, valuation or the treatment of goods across supply chains.

Our approach

We assess at an early stage how the issues are likely to be determined, including the relevant legal framework, the factual record and the available evidence. This includes identifying the key drivers of HMRC’s position and how the matter may develop if pursued further.

Our focus is on establishing a clear strategy from the outset. This includes determining how the case should be presented, what evidence is required and how risks should be managed. We always prepare matters on the basis that they may need to be defended in litigation.

Handling enquiries, assessments and penalties

We act on all stages of contentious customs duty matters, including:

• responding to HMRC enquiries and compliance interventions;
• challenging post‑clearance demands and duty assessments;
• advising on penalty exposure and mitigation;
• managing engagement with HMRC where positions have become entrenched; and
• preparing cases for appeal to the Tax Tribunal.

Customs disputes often require detailed analysis of historic transactions and supporting documentation. We assist clients in reviewing and presenting evidence in a structured and defensible way.

Origin and evidential issues

Many customs disputes turn on the ability to evidence the origin of goods and the application of preferential regimes. This can involve complex supply chains, incomplete records and differing interpretations of the rules.

We work with clients to assess the available evidence, address gaps and build a coherent position. This includes analysing documentation, reconstructing transactions where necessary and ensuring that evidence is presented consistently.

Disputes and resolution

Where matters cannot be resolved through engagement with HMRC, we advise on the appropriate route of challenge. This includes appeals to the Tax Tribunal and, where appropriate, the use of alternative dispute resolution.

We have experience in taking customs duty cases through the dispute process and managing the interaction between technical issues, evidence and litigation strategy.

When we are instructed

We are typically instructed where:

• HMRC has raised, or is expected to raise, a customs duty assessment;
• there is a dispute over origin, valuation or the treatment of goods;
• penalties have been imposed or are in issue;
• positions have become entrenched following HMRC engagement; or
• a matter requires escalation to formal dispute or litigation.

Contact us

If you are dealing with a customs duties enquiry, assessment or dispute, we can help you assess your position and determine the right approach. Please contact us to discuss.