HMRC (His Majesty's Revenue and Customs) is the UK's tax and customs authority, responsible for collecting duty and import VAT and for publishing the UK Trade Tariff.
What does HMRC stand for?
HMRC stands for His Majesty's Revenue and Customs. It administers customs declarations, duty, import VAT and the UK Trade Tariff.
How does HMRC affect importers?
HMRC sets the rules you declare against, can audit past declarations, and can reclaim under-declared duty (typically over three years) with interest and penalties.
How it relates to classification
HMRC expects the correct commodity code on every declaration. If a code is challenged, a documented, defensible classification — with the reasoning recorded — is what protects you at audit.
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FAQ
Frequently asked questions
Yes — typically going back three years, with interest and possible penalties; voluntary disclosure usually reduces penalties.
In the UK Trade Tariff at gov.uk/trade-tariff.