Research and analysis

Customs Administrative Burden Wave 2: Executive Summary

Published 26 February 2026

Prepared by Ipsos for HMRC

Authors: Rebeca Klahr, Jacob Bellamy, Nada El-Hammamy, Sophia Hasapopoulos

Research report number: 861

The views in this report are the author’s own and do not necessarily reflect those of HM Revenue and Customs

1. Introduction

This study examined the administrative burden for declarants undertaking different customs processes. The term declarant is used to describe the individual logging the declaration including customs declarations and other processes by which import and export information is provided to HM Revenue and Customs (HMRC). Declarants are responsible for the accuracy of information included within a customs declaration or other customs process. Most declarants (70% of those surveyed) were customs intermediaries, with a minority (30%) being traders.

The time required to complete activities associated with customs processes varied by process type, with businesses spending 19 to 28 minutes on average per typical process. New Computerised Transit System (NCTS) import declarations required the most time (28 minutes), while Goods Vehicle Movement Service (GVMS) export declarations were the least time-intensive (19 minutes).

Most processes required only one to 2 staff members, with a median of one person across all process types. Around half of staff members typically working with customs processes were in administrative roles. The internal cost per process was consistent across different processes, ranging from £5 for GVMS exports to £7 for other process types.

To reduce the amount of time spent to complete customs processes, businesses indicated that automated solutions would help data entry (approximately 70% across all process types). Only a small minority, at most one in 5 businesses, felt that no changes were necessary or that the current process was already efficient.

2. Methodology

There were 2 main strands to the study: a random probability telephone survey of 460 declarants conducted between 21 October 2024 and 17 January 2025; and 15 in-depth telephone interviews between 10 December 2024 and 12 February 2025 providing qualitative insights. The sample of traders and customs intermediaries for this survey was drawn from a database of declarants provided by HMRC.

3. Key findings

The qualitative interviews were with businesses who had completed a Safety and Security (S&S) declaration process in 2023. These interviews were conducted to discuss the S&S process in more depth and knowledge of changes to the process introduced in January 2025. Participants interviewed demonstrated good awareness of the new requirement for S&S declarations on EU imports. However, awareness of the reduced dataset requirement was lower.

Confidence levels varied significantly based on technology capabilities. Businesses with software solutions that auto-populated S&S declarations expressed high confidence, while those relying on manual processes anticipated substantial, one-off administrative burden to prepare for this. Preparation activities included voluntary test submissions, supply chain communication (particularly with EU hauliers), development of guidance materials, and staff training. Despite expected increases in declaration volumes, declarants planned to absorb the additional workload without expanding headcount.

Beyond administrative burden, participants anticipated potential border delays during implementation. Businesses also expressed concerns around the increased liability intermediaries may face due to the increased need for S&S declarations, as intermediaries often complete declarations for goods they have not seen.