Customs inspection (examination) – what to do when the vehicle is stopped? [2026]

If you receive information about an audit: 1. Don't panic. This is a standard procedure (random or targeted). 2. Prepare documents: The customs officer will verify the consistency of documents (invoice, packing list) with the actual goods. 3. Cooperate with: The driver must open the trailer. Sometimes unloading at the customs warehouse is required (cost borne by the goods owner).

Most common reasons for failure:

• Excess goods (more units than on the invoice).
• Goods different from those declared.
• No markings (e.g. no CE/UKCA on the product).

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Operational watch-outs

Most delays come from inconsistent data between the commercial invoice, packing list, tariff classification, reference numbers and transport assumptions. Before shipment release, confirm who is responsible for clearance, whether the data set is complete and when the declaration must be filed.

Documents and data to prepare

The minimum working pack worth preparing before speaking to customs support or filing a declaration includes:

• commercial invoice with a complete goods description
• packing list with quantities, weight and package count
• HS/CN code and origin information
• EORI number and the party responsible for the declaration

Practical notes for UK-PL operators

For regular flows, keep a stable data template: goods description, HS code, origin, Incoterms, carrier details and source documents. This shortens response time and reduces border corrections.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04