Review principles
No recovery claim without a defensible record.
Operated by Pearl Lemon Accountants Ltd (company no. 14574661). Our role begins with an initial commercial and evidence-based enquiry. Formal valuation, customs or legal representation is subject to a separate scope, qualified specialist and agreed terms.
Customs duty is paid under precise rules about the goods, their origin, valuation and date. An effective historical review starts by reconstructing the facts, not promising a percentage refund.
Data before guesswork
Experienced importers can request Customs Declaration Service import item, tax line and header reports through HMRC. With the appropriate authorisation, these reports give an expert the historic entries to inspect, rather than relying on incomplete spreadsheets or informal estimates.
Technical judgement
Customs classification requires product specifications, rules applicable on the date of import, documentary evidence and the right legal interpretation. Origin claims require their own proof. A general pattern-finding tool can suggest where to look, but it cannot sign off a retrospective claim.
Contingency terms must be transparent
A possible refund is not a receivable until the competent authority has accepted the claim and the client has received the benefit. Any contingent fee agreement should make the payment trigger, technical costs, VAT treatment and reversal risk clear in writing.
A retrospective audit can uncover underpaid duty as well as overpaid duty. Any review must include a responsible plan for material errors.