Assurance · CDS data
Audit freight forwarder CDS data
The declarations were filed on your EORI. The duty, the import VAT and the exposure are yours — so the review should be too.
Most UK importers never see the detail of what their freight forwarder or broker declared on their behalf. The declarations are filed against the importer’s EORI, which means the liability and the compliance record belong to the importer regardless of who keyed the entry. Auditing that data is the cheapest assurance work an importer can do.
01 / What the audit compares
Declared treatment against commercial reality.
Munire imports your CDS declaration data and reads it against the commercial records behind the same movements. Commodity codes against what was actually shipped. Declared value against the invoice, the terms and the additions or deductions that should have applied. Claimed origin against the origin evidence held. Procedure codes against what the movement was really for.
Differences surface as flagged declarations with the source facts shown, quantified in duty and import VAT, so you can see the size of an issue before deciding whether to act on it.
02 / It cuts both ways
Not every finding is a refund.
An audit that only looks for overpayments is not an audit. The same comparison surfaces under-declarations, and those carry a disclosure decision rather than a claim. Munire presents both, because a review that reports only the favourable half is not evidence of control.
Where the finding is an overpayment, it flows into a C285 or C&E1179 claim in the same workspace. Where it is not, the record of what was examined and concluded still stands.
03 / Who this is for
Importers who outsource clearance but keep the liability.
If you use a forwarder or broker for clearance, run meaningful import volume, and have never independently checked what was declared against your own records, this is where to start. It is also the fastest way to find out whether historical overpaid duty exists before committing to any recovery programme.
04 / Questions
Asked before every engagement.
Can I audit the declarations my freight forwarder filed on my EORI?
Yes. The declarations were filed against your EORI, so the duty, the import VAT and the compliance exposure are yours. Munire Customs imports your CDS declaration data and compares what was declared against your commercial records so differences in classification, valuation, origin and procedure become visible.
05 / Related