Maintain your import records

If you import goods into the UK, you must keep records of your transactions. HMRC can request these records at any time, and there are penalties for failing to maintain proper records.

What records you must keep

Import declaration records requirements

What import declaration records you must keep and for how long.

Records you must keep for each import:

Copy of customs declaration (entry in your accounts linked to import)
Commercial invoices
Bills of lading or airway bills
Packing lists
Insurance documents
Proof of origin (if claiming preferential rates)
Import licences (if required for goods)
C79 certificates or PVA statements

CDS access: Through Government Gateway linked to EORI
CDS reports: Available from January 2020 onwards
CHIEF records: Contact HMRC for archived pre-2024 data

Digital storage requirements:

Electronic records must be kept in their original format
Must be accessible and producible on request
Backing up records is your responsibility

How long to keep records

Different types of records have different retention periods. The shortest is 2 years, but some must be kept for 6 years or longer.

Import records retention periods

Statutory retention periods for different types of import records and documentation.

Customs records (standard): 4 years from date of declaration
VAT records (including C79): 6 years
Excise records: 6 years
Duty payable records: 3 years from year-end when declaration accepted
Special procedure records: 3 years from year-end when procedure discharged
Trade agreement origin evidence: 4-5 years (depends on specific agreement)
Health/phytosanitary certificates: 2 years
Criminal investigation potential: 10 years (recommended)

Important: If records relate to ongoing legal proceedings or appeals, they must be retained until matters are concluded, even if this exceeds standard periods.

Archiving your trade documents

VAT evidence: C79 certificates

To recover import VAT as input tax on your VAT return, you need evidence of VAT paid. The C79 certificate is your official proof.

C79 import VAT certificate

How to obtain and use C79 certificates as evidence for recovering import VAT.

A C79 certificate is HMRC's official evidence showing import VAT you have paid. You need this to recover import VAT as input tax on your VAT return.

Availability: Monthly, through CDS portal
Access: Government Gateway credentials linked to your EORI number
Retention requirement: 6 years (aligns with VAT records)
Agent access: Not available - must use own credentials

If your C79 shows incorrect information:

Check box 8 of your import declaration has your correct EORI number
If wrong EORI used, contact the declarant to amend the declaration
Certificates are based on what appears on the customs declaration

Get your import VAT certificate (C79)

Postponed VAT Accounting statements

If you use Postponed VAT Accounting, you need to download and keep your monthly PVA statements.

Postponed VAT Accounting statements

How to access and store PVA statements for import VAT accounting.

Postponed VAT Accounting (PVA) lets you account for import VAT on your VAT return rather than paying it at the border. You need a PVA statement as evidence.

Statement availability: By 10th working day of following month
Online availability: 6 months only
Agent access: Not available - must use own credentials
Retention requirement: Must download and keep copies

Important: Statements are only available online for 6 months. You must download and store copies in your records. After 6 months, guidance for archived statements is available on your CDS dashboard.

On your VAT return, PVA is declared in box 1 (import VAT due) and reclaimed in box 4 (VAT reclaimed) - resulting in no cash flow impact.

Get your postponed import VAT statement

Storing records digitally

Electronic storage is acceptable, but you must meet certain requirements.

Digital storage requirements for import records

Technical requirements for storing import records electronically.

HMRC accepts digital storage of import records, but you must meet certain requirements:

Keep original format – Electronic documents must be stored in their original file format. Do not convert PDFs to other formats.
Ensure accessibility – Records must be accessible and readable when requested by HMRC. Test that you can retrieve files.
Implement backup procedures – Back up records regularly. Cloud storage with automatic backup is recommended.
Maintain audit trail – Keep a record of when documents were created, received, and stored.
Secure access – Protect records from unauthorised access and accidental deletion.
Plan for business closure – If you stop trading, you must still retain records for the required periods.

Acceptable storage methods:

Cloud storage services (with proper backup)
Local server storage
External drives (with backup copies)
Document management systems

Paper records can be scanned and stored digitally, but keep the originals for at least one year in case of quality issues with scans.

Penalties for record-keeping failures

Failing to keep proper records can result in civil penalties.

Penalties for import record-keeping failures

Civil penalties for failing to maintain proper import and customs records.

Minimum penalty: GBP 250
Records contraventions (codes 230-234): Maximum GBP 1,000
Serious irregularities: Maximum GBP 2,500
Warning letter validity: 2 years (penalty can only follow valid warning)
Review request deadline: 30 days from penalty notice
Tribunal appeal deadline: 45 days from penalty notice

Record-keeping contravention codes:

230 - Failure to make entry in accounts as required
231 - Failure to preserve accounts or records
232 - Failure to produce accounts or records when required
233 - Failure to give access to records or premises
234 - Failure to answer questions or provide information

HMRC must issue a warning letter before imposing a penalty. If you correct your practices within the warning period, no penalty applies.

Civil penalties for contraventions of customs law

Archiving your trade documents

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Maintain your import records

What records you must keep

How long to keep records

VAT evidence: C79 certificates

Postponed VAT Accounting statements

Storing records digitally

Penalties for record-keeping failures

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What records you must keep

How long to keep records

VAT evidence: C79 certificates

Postponed VAT Accounting statements

Storing records digitally

Penalties for record-keeping failures

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Business Context Testing

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