One template, two countries
The importing country answer shows the ISF, bond and entry deadlines for a US shipment, or the EORI, deferment and postponed VAT tasks for a UK one. The preference and licence phases appear only when the goods need them.
Import & Customs Compliance Checklist Template
Your broker files the entry. You answer for it. A wrong commodity code or a missing royalty in the value is the importer’s problem, often years after the goods have been sold.
This free import compliance checklist is for importers bringing goods into the United States or the United Kingdom: buyers, logistics coordinators and the person who signs off trade compliance. It runs one shipment from the purchase order and the Incoterms® rule to the filed record, covering classification, customs value, origin and preference, licences, pre-arrival filings, the broker’s draft entry, release, corrections and record retention. Three questions at the start show the US or UK tasks, the preference claim and the licence checks only when this shipment needs them.
The Same Shipment Under Two Rulebooks
In the US, the importer of record must use “reasonable care” to make entry, under 19 USC 1484. In the UK, HMRC says you remain responsible for due diligence on your declarations even when an agent makes them for you. A broker moves the typing, not the accountability. It works from what you give it, and most errors start there.
The checks are the same in both countries, but the details differ in ways that catch people out. The customs value is a good example: US transaction value excludes international freight and insurance, while the UK value includes transport and insurance up to the UK border.
| Check | United States (CBP) | United Kingdom (HMRC) |
|---|---|---|
| Who answers for the entry | The importer of record, using reasonable care (19 USC 1484) | The importer, who keeps the due diligence duty when an agent declares |
| Importer identifier | Importer of record number on the entry | An EORI number starting with GB |
| Classification | 10-digit HTSUS number | Commodity code from the UK Trade Tariff |
| Customs value | Transaction value under 19 USC 1401a, excluding international freight and insurance | Method 1 transaction value, including transport and insurance to the UK border |
| Advance data | Importer Security Filing for ocean cargo, 24 hours before loading at the foreign port (19 CFR 149.2) | Entry summary declaration in the S&S GB service; the carrier is legally responsible, so confirm it was made |
| Declaration | Entry within 15 calendar days of arrival (19 CFR 142.2); entry summary within 10 working days of entry (19 CFR 142.12) | Import declaration on the Customs Declaration Service (CDS) |
| Paying | A customs bond, single transaction or continuous (19 CFR Part 113) | Pay per import, or monthly through a duty deferment account; import VAT by postponed VAT accounting if VAT registered |
| Keeping records | 5 years from the date of entry (19 CFR 163.4) | 4 years for customs records; 6 years for VAT records |
Tariffs are the part that moves fastest. US additional duties under Section 232, Section 301 and other authorities changed repeatedly through 2025 and 2026, and so did the legal basis for some of them. This page states no rates. The checklist instead makes someone check HTSUS chapter 99 and CBP’s CSMS messages, or the UK Trade Tariff, for the entry date, every time. CheckFlow does not file entries or calculate duty: your broker or agent files, and CheckFlow runs the importer’s checks around the filing.
What the Import & Customs Compliance Checklist Covers
Seven phases run from the purchase order to the retention date. The country answer shows US or UK tasks in every phase, the origin phase appears only for a preference claim, and the licence phase only for controlled goods. Classification and value need the trade compliance lead’s approval before anything is filed.
Scope
Phase 1: Set Up the Shipment
Owned by the trade compliance lead. Scope questions: importing into (US / UK), claiming preferential origin or a trade programme (Yes/No), goods controlled by another agency or needing a licence (Yes/No). Tasks marked US or UK appear only for that answer.
- Name the trade compliance lead, buyer and logistics coordinator — later tasks are assigned from these three fields
- Answer the scope questions — the importing country, whether a preference is claimed and whether the goods are controlled
- Record the purchase order, supplier and Incoterms® rule — with the named place; under DDP the seller clears import and pays the duty, under every other rule the buyer does
- Confirm the importer of record and customs bond (US) — who is importer of record, its number, and whether a continuous bond covers this entry or a single transaction bond is needed
- Confirm the GB EORI number (UK) — the importer’s EORI starting with GB, and the VAT registration number if import VAT will be postponed
- Instruct the customs broker or agent in writing — the authority to act for you and, in the UK, whether they represent you directly or indirectly
Classify
Phase 2: Classify, Value & Origin
The approval is assigned from the trade compliance lead field. The checklist halts until it is Approved, so nothing reaches the broker unchecked.
- Describe the goods for classification — what they are, what they do, materials, composition, packaging and a photo or spec sheet
- Find the tariff classification — the HTSUS number (US) or UK Trade Tariff commodity code (UK), with the reasoning recorded
- Check for a binding ruling — reuse one that covers these goods, or apply for one where the code is uncertain and volumes justify it
- Build the customs value — the price paid plus packing, selling commissions, assists, royalties and licence fees where they apply, with freight treated by the country’s rule
- Decide the country of origin and marking — non-preferential origin for duty and, in the US, marking with the English name of the country under 19 USC 1304
- Check additional duties for the entry date — HTSUS chapter 99 and CSMS messages (US) or the UK Trade Tariff measures (UK), never last shipment’s rate
- Trade compliance lead approval of classification and value — code, value build-up, origin and additional duties agreed before the broker files
Preference
Phase 3: Preferential Origin
Shown only when “Claiming preferential origin or a trade programme?” is Yes. Owned by the trade compliance lead.
- Name the agreement or programme — and the product-specific rule of origin for this commodity code
- Test the goods against the rule — using the supplier’s bill of materials, process description and supplier declarations
- Obtain the proof of origin — under the UK–EU agreement a statement on origin from the exporter or the importer’s knowledge, or what the programme requires
- Give the broker the claim details — preference code, proof of origin reference and where the evidence is held
- Set a review date for supplier origin evidence — long-term supplier declarations expire, and a change of material can break origin
Controls
Phase 4: Licences & Other Agencies
Shown only when “Goods controlled by another agency or need a licence?” is Yes. Assigned to the trade compliance lead, due before the goods ship.
- Identify each agency and requirement — in the US, partner agencies such as FDA or USDA; in the UK, the Department for Business and Trade or animal and plant health controls
- Apply for any import licence before shipping — UK guidance says you must apply before the goods are transported
- Arrange agency pre-arrival filings — for food entering the US, FDA prior notice no later than 8 hours before arrival by water, 4 by air or rail and 2 by road
- Collect certificates and permits — health, phytosanitary and conformity certificates, sent to the broker before arrival
- Check product labelling and marking — against the agency’s labelling rules, before the goods leave the supplier
Pre-arrival
Phase 5: Documents & Pre-Arrival
Assigned to the logistics coordinator. Due dates run from the departure date field.
- Collect the document pack — commercial invoice, packing list, transport document and any origin or licence documents
- Check the commercial invoice against the purchase order — price, currency, Incoterms® rule, description, quantity and country of origin
- File the ISF for ocean cargo (US) — at least 24 hours before the goods are loaded at the foreign port
- Choose how import VAT is accounted for (UK) — postponed VAT accounting or payment at the border; the choice cannot be changed once the declaration is submitted
- Confirm how duty will be paid — a duty deferment account (UK), or the broker’s payment arrangement under your bond (US)
- Send the broker the approved data — classification, value, origin, preference and licence details from Phases 2 to 4
Entry
Phase 6: Entry, Release & Corrections
Assigned to the logistics coordinator, with the review task assigned to the trade compliance lead. The entry task is due 15 days after the arrival date field.
- Review the broker’s draft entry or declaration — code, value, origin, preference and importer number match the approved record
- Confirm entry inside the deadline (US) — entry within 15 calendar days of arrival and the entry summary within 10 working days of entry
- Record release, holds and examinations — dates, reasons and what the broker or the authority asked for
- Check the goods on receipt — quantity, description and origin marking against the invoice and the declaration
- Reconcile duty and taxes paid — against the estimate; in the UK, check the postponed import VAT statement and C79 on CDS
- Correct any error through the broker — in the US, a post summary correction within 300 days of entry and at least 15 days before scheduled liquidation
Close
Phase 7: Records & Close
Owned by the trade compliance lead. The retention task carries a date field for the destruction date.
- File the entry record — declaration, invoice, transport document, value workings, origin proof, licences and payment evidence in one place
- Set the retention date — 5 years from the date of entry (US); 4 years for customs records and 6 for VAT records (UK)
- Update the product master data — approved code, origin, value elements and ruling references for the next shipment
- Log supplier document errors — wrong invoices, late origin statements or missing certificates, for the supplier review
- Close the shipment — note what went wrong, and decide whether any error needs advice on a disclosure to the authority
The Import Document Pack: Who Provides What
Most delays at the border are a missing or inconsistent document. Agree with the supplier at the purchase order who sends what and when, and check each item against the others before the broker sees it.
| Document | Provided by | Check before filing |
|---|---|---|
| Commercial invoice | Seller | Price, currency, Incoterms® rule, full description, quantity, origin, buyer and seller names |
| Packing list | Seller | Packages, weights and marks match the invoice and transport document |
| Bill of lading or air waybill | Carrier or freight forwarder | Consignee, notify party, container numbers and arrival port |
| Proof of origin | Exporter or producer, or the importer’s own knowledge | Wording and validity required by the agreement or programme |
| Licences, permits and certificates | Importer applies; supplier provides health or conformity certificates | In date, covering these goods and quantities, obtained before shipping |
| Value evidence | Importer and seller | Royalty, assist, commission and freight figures used in the value |
| ISF (US ocean) or import declaration (UK) | Importer, filed through the broker or agent | Data matches the approved classification, value and origin |
| Broker or agent authority | Importer | Signed, current, and for the UK stating direct or indirect representation |
Keep the set together. A US entry record stays for 5 years from the date of entry under 19 CFR 163.4, and HMRC asks for 4 years of customs records, longer for VAT. When a query arrives years later, the person who handled the shipment may have left. Check the current text of the regulations, and take advice from a licensed broker or customs adviser on any specific entry.
Why Run Import Compliance in CheckFlow?
Nothing filed before sign-off
Classification, value, origin and additional duties wait for the trade compliance lead. The approval halts the checklist, so the broker never receives a code someone guessed the night before the ship docked.
Evidence where an auditor looks
Invoices, origin statements, rulings and the broker’s draft sit on the task that checked them, and the audit trail shows who approved the classification and when. That is the reasonable care record, built as you go.
CheckFlow is not a customs filing system, a broker platform or a duty calculator. It runs the importer’s human process around them. Pair this checklist with the Shipment Tracking Checklist to follow the goods in transit, and set up new suppliers with the Supplier Onboarding Checklist, so invoice content and origin evidence are agreed before the first order.
The Incoterms® rule is decided long before the goods ship. The Supplier Sourcing & Tender Checklist fixes it at award, along with who acts as importer.
Related Procurement & Supply Chain Templates
Frequently Asked Questions
What should an import compliance checklist include?
The importer’s identity and the broker’s authority, the Incoterms® rule, a reasoned classification, a customs value with every addition accounted for, the country of origin and marking, any preference claim and its proof, licences and agency filings, pre-arrival filings such as the US ISF, a review of the broker’s draft entry, a reconciliation of what was paid, corrections, and a filed record with a retention date.
If the customs broker makes a mistake, who is responsible?
Usually the importer. In the US, 19 USC 1484 puts the duty of reasonable care on the importer of record, and relying on a broker does not remove it. In the UK, HMRC says you remain responsible for due diligence when an agent declares for you, and a direct representative is not jointly liable.
Is the US $800 de minimis exemption still available?
No, not at the time of review. Duty-free de minimis treatment was suspended for all countries from 29 August 2025 under Executive Order 14324, the suspension was continued by Executive Order 14388 on 20 February 2026, and CBP wrote it into its regulations with an interim final rule effective 24 June 2026. Separately, legislation enacted on 4 July 2025 repeals the statutory exemption from 1 July 2027. Low-value shipments now need a formal or informal entry. Check CBP’s current guidance, because this area has moved quickly.
How long must we keep import records?
In the US, 5 years from the date of entry, under 19 CFR 163.4, which implements 19 USC 1508. In the UK, HMRC asks importers to keep records of goods declared for 4 years, and VAT-registered businesses keep VAT records for 6 years, so many UK importers keep the whole file for 6. A UK importer claiming preference under the UK–EU agreement keeps the exporter’s statement on origin for 4 years from importation.
Which Incoterms® rule makes the supplier responsible for import customs?
Only DDP (Delivered Duty Paid). Under the other ten Incoterms® 2020 rules the buyer clears the goods for import and pays the duty. DDP can be hard for a foreign seller, and even under it you should know how the goods were classified and valued. Incoterms® 2020 remains the current edition published by the ICC.
Is CheckFlow free for this template?
14-day free trial, no card required. The Business plan is $10 per user per month after the trial. Full details at checkflow.io/pricing.