What Is an HMRC-Compliant Audit Trail for Duty Recovery? (And Why It Matters)
Introduction
If you’re looking to reclaim import duties and VAT on your international returns, HMRC compliance isn’t optional, it’s essential. One of the most common stumbling blocks for UK e-commerce brands is failing to create a robust, HMRC-compliant audit trail. Here’s what that means, why it matters, and how to get it right.
What Is an Audit Trail?
An audit trail is a complete, organised record of all documents and data needed to prove to HMRC that your returned goods are eligible for duty recovery. This includes:
Export declarations (with MRN)
Import declarations
Commercial invoices
Proof of payment of duties
Shipping and transport documents
Evidence goods returned in an unaltered state
Why HMRC Compliance Matters
HMRC requires detailed documentation to:
Prove goods were exported and re-imported within the allowed timeframe
Confirm the goods are the same, unaltered items
Validate all customs declarations and codes used
Missing, mismatched, or incomplete records are the #1 reason for claim rejections and delays.
How Meridian Drawback UK Builds Audit Trails
We handle the heavy lifting:
Reconciling export and import records
Matching documentation for every return
Creating a digital, HMRC-ready audit trail
Advising on gaps or risks before submission
The Bottom Line
A complete audit trail is your ticket to fast, successful duty recovery and peace of mind in the event of an HMRC audit. Meridian Drawback UK ensures every client’s records are bulletproof, so you can recover what you’re owed with confidence.
Ready to Get Started?
Contact us to learn more about our audit process and how we can help you build an HMRC-compliant foundation for duty recovery.