Research and analysis

SMEs understanding of customs procedures and authorisations 2018

Research explores SMEs (Small and Medium Enterprises) use of customs simplifications, procedures and Authorised Economic Operator (AEO) authorisations.

Documents

Use and understanding of customs simplifications, procedures and AEO authorisations 2018

Details

This report was commissioned under the Conservative administration (2010 to 2024), and conducted in 2018.

HM Revenue and Customs (HMRC) Research report 810

As the UK was due to exit from the European Union, in 2018, HMRC commissioned IFF Research, an independent research agency, to undertake research on the use and understanding of customs simplifications, customs procedures and Authorised Economic Operator (AEO) authorisations among Small and Medium Enterprises (SMEs).  

This research consisted of 2 strands:  

  • a quantitative telephone survey conducted with 500 individuals in charge of customs activities of businesses in June 2018   

  • a qualitative ‘follow-up’ phase consisting of 41 in-depth telephone discussions with respondents from the main survey conducted from June to August 2018   

The research sought to understand:  

  • to what extent are businesses currently aware of the customs simplifications, procedures and authorisations available to businesses operating in the UK?  

  • what customs simplifications, procedures and authorisations are businesses currently using?  

  • why are businesses using specific types of customs simplifications, procedures and authorisations?  

  • what are the costs and benefits of using customs simplifications, procedures and authorisations?  

  • is there any evidence for potential increased future demand for customs simplification, procedures and authorisations?

Updates to this page

Published 15 July 2025

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