Customs Duty Advisory Services

Customs duty is a tax that is largely overlooked by businesses yet it directly impacts profitability. With our advice, you can ensure the costs are kept to a minimum whilst complying with all aspects of customs duty law.

Alistair

Alistair Duncan

Indirect Tax Partner & Head of Customs

Who we can help

  • START-UPS
  • ENTREPRENEURS
  • SMES
  • PRIVATELY OWNED & LISTED BUSINESSES
  • MULTINATIONALS
  • PUBLIC & SOCIAL SECTOR ORGANISATIONS

EXPERT HELP  WITH CUSTOMS DUTY

Talk to our specialist team

Post-Brexit, access to UK customs duty advice and services has never been more important. The customs area can be complex with a diverse range of reliefs and regimes available to businesses, such as: 

  • Authorised Economic Operator (AEO) 
  • Inward/Outward Processing 
  • Customs Warehousing 
  • Authorised Use 
  •  International Trade Compliance (e.g. Export Licensing) 

Unlike VAT, customs duty is not normally recoverable, so the cost has to be built into your pricing as it may impact your profitability and competitiveness. We offer advice and support in all areas of international trade, highlighting which duty reliefs and/or regimes may be available to you. 

CUSTOMS SERVICES

Our customs duty services include: 

  • Assistance with implementing customs reliefs/regimes. 
  • Advice on tariff classification and the rules of origin. 
  • Business process and controls reviews – a customs compliance health check that ensures your supply chain processes operate efficiently and that you access all potential saving opportunities. 

Many businesses choose to outsource their customs management function entirely. Our unique Virtual Customs Manager service provides the expert support of our customs specialists to offer a complete and bespoke virtual service to those businesses. 

Talk to us

  • AAB gave a good explanation of their methods, then studied our products and duty codes carefully, becoming very well informed about how our products work, before dealing directly with HMRC.

    Keith Wall, NGK Spark Plugs (UK) Ltd.

  • After communication to gain knowledge of our products and business it was clear no other time involvement would be required from us. Duty repayments were quickly received and the process was completed in a superbly professional and friendly manner.

    Jonathan Peach, Vision Techniques (UK) Ltd.

  • We have built a strong relationship with AAB who have proved to be a great benefit for our business with their reliable and honest approach. I have no problem recommending their very professional services.

    Kevin Laken, Triax UK Ltd

  • AAB comprises a number of consultants with a broad range of expertise in customs law able to identify significant savings across our business. I would have no hesitation in recommending their services to others.

    David Sharples, UP Global Sourcing

CUSTOMS ADVICE

Our team have a broad range of expertise through many years spent in government, industry, accounting and consulting. We can provide you with advice in: 

  • Tariff classification, using the correct HS tariff code to ensure the right UK import duty rates are applied 
  • Valuation 
  • Origin 
  • Inward/outward processing 
  • Customs warehousing 
  • Temporary imports 
  • Returned Goods Relief 
  • Duty recovery 
  • Dispute resolution 
Speak to us to see how we can support you

CUSTOMS RELIEF & REGIMES

We guide businesses through the full suite of customs duty reliefs and regimes, helping you save money and stay compliant with UK customs duty rules. 

We advise on schemes such as Authorised Economic Operator (AEO), inward/outward processing, customs warehousing, authorised‑use relief, returned goods relief, temporary admission and duty deferment—all tailored to your operations. 

Our experts assess which regimes apply and assist with implementation, ensuring you benefit from duty suspensions, manage guarantees and handle HMRC reporting efficiently. With careful planning and deep knowledge of UK import duty rates, customs tariff codes and customs compliance requirements, we help reduce landed costs, streamline processes and protect cash flow. 

Whether you’re dealing with UK customs charges, need help classifying goods under the right HS tariff code, or understanding your obligations around UK import duty, we’re here to help with clear, expert guidance tailored to your needs.

Discover our customs audits today

CUSTOMS TARIFF CLASSIFICATION & RULES OF ORIGIN

Our team simplifies the complexities of customs tariff classification and rules of origin so your goods can clear UK customs clearance smoothly. Here’s how we help: 

  • Accurately assign HS tariff codes to your products, ensuring correct UK import duty rates. 
  • Analyse origin criteria, covering full and partial working to help you qualify for preferential trade terms. 
  • Trace your supply chain to support origin claims. 
  • Prepare the right evidence to meet HMRC requirements. 
Get expert help with tariff codes

CUSTOMS AUDIT

Our customs audit service gives your business peace of mind by thoroughly reviewing your international trade processes and internal controls. We conduct pre‑ and post‑shipment audits, ensuring you’re compliant with UK customs duty laws and helping uncover opportunities to reduce landed costs. Our team works directly with HMRC, guiding you through any issues and minimising exposure to penalties or extra UK customs charges. It’s a smart, proactive step to protect your margins, maintain a strong customs compliance record and support business resilience. 

Discover our customs audits today

CUSTOMS COMPLIANCE

Customs compliance is the single largest concern for those involved in international trade. A poor compliance record can lead to: 

  • Punitive penalties 
  • Prosecution of key individuals 
  • Negative compliance record 
  • Goods held at the frontier 
  • Regular auditing by the authorities 
  • Commercial disadvantage. 

We have a range of services designed to assist you with your compliance, including: 

  • Pre and post-shipment auditing 
  • Preparation and submission of returns 
  • Implementation of duty mitigation schemes 
  • HMRC liaison 
  • Seat instructions 
  • Internal training 
Reach out to learn more about our compliance services

DUTY RECLAIMS

It is not unusual for importers to overpay UK customs Duty.  This could be because of incorrect tariff classification, failure to claim a preferential rate of duty or incorrect application of a customs relief.  In addition, duty paid through the TSS system on goods wrongly declared “at risk” is recoverable by taxpayers. 

AAB can support businesses with the identification and submission of claims for overpaid duty.  We have developed a robust approach which maximises results whilst minimising the disruption to businesses. 

Where we identify that customs duties have been overpaid, we prepare and submit the necessary claim to HMRC for a refund of the amount due.   

The customs regulations enable businesses to recover any overpayments of customs duty going back up to three years. Furthermore, most customs duty relief schemes have the option of retrospective approval going back up to 12 months.    

Any claim will need to be accompanied by the necessary supporting evidence. 

Importantly, these projects can be carried out on a no-win-no-fee basis.  As a result, there is no downside as any fee due will only be payable when the refund is received by the business. 

TRADING WITH THE USA: WHAT YOU NEED TO KNOW

Trading with the US has never been more complex.  Whether on a B2B or B2C basis, there are a range of additional considerations to take into account. 

If you’re importing goods from the US, understanding your UK import UK obligations is key. You may need to factor in UK import duties, and other specific UK customs charges that apply depending on the type and value of goods. 

If exporting to the US, the position is similar; however, there may be a need to factor in additional and variable tariffs depending upon the origin, composition or nature of your goods. 

We help you determine:  

  • the correct HS tariff code,  
  • the appropriate Customs valuation 
  • the origin of the goods.  

This allows you to accurately calculate your import duty liability, and ensure your documentation is in order. Our team ensures your goods move efficiently through UK and US custom clearance;, avoiding delays and unexpected costs. 

Need to clarify your customs tariff responsibilities or reclaim duties already paid? We’ll support you every step of the way. 

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