Research and analysis

Executive Summary: Traders and Intermediaries Panel Research 2025

Published 26 February 2026

Prepared by Ipsos for HMRC

Authors: Rebecca Klahr, Sarah McHugh, Jamie Douglas, Aamina Oughradar, Jacob Scalco (all from Ipsos)

Research report number: 860

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

1. Introduction

HMRC commissioned Ipsos to conduct research with UK businesses that trade or facilitate trade with the European Union (EU) or Rest of World (RoW). The research aimed to help HMRC understand trader and intermediary experience and behaviour across multiple policy areas.

2. Methodology

HMRC commissioned Ipsos to conduct research with UK businesses that trade or facilitate trade internationally. The research is part of a new panel approach comprising a recruitment survey and a follow-up survey (with the intention to undertake further quarterly surveys) to help HMRC understand trader and intermediary experience and behaviour across multiple policy areas.

The primary aim of the recruitment survey was to collect information on the characteristics and behaviours of trader and intermediary businesses for subsequent targeting in follow-up surveys. The recruitment survey took place between 23 June and 22 August 2025 with 1,606 businesses. The follow-up survey took place between 21 August and 22 September 2025 with 583 businesses.

The research covered 3 groups of businesses:

• customs intermediaries who facilitate trade on behalf of other businesses and submit declarations on behalf of customers in customs systems

• self-declaring traders who submit all or some of their declarations in-house

• non-declaring traders who outsource submission of all their customs declarations to external intermediary businesses or contractors

The sample of traders and customs intermediaries that trade and facilitate trade with the EU and RoW was provided by HMRC and was sourced from internal HMRC Customs Declaration Service data appended with Office for National Statistics Inter-Departmental Business Register data.

3. Key findings

Trade activities

Most traders and intermediaries traded both imports and exports in the past year, particularly with the EU. The majority operated in both directions (93% of intermediaries, 76% of self-declaring traders and 64% of non-declaring traders), while only small proportions traded solely in one direction,

Customs declarations usage

Full (import or export) customs declarations were the most commonly completed customs declarations for both self-declaring traders and customs intermediaries. Use of systems and services was much higher among customs intermediaries than self-declaring traders. Intermediaries were more confident than self-declaring traders in submitting customs declarations to HMRC for both imports and exports.

Use of customs intermediaries

Traders most commonly used freight forwarders or express operators to handle customs declarations. Overall, only 20% of self-declaring traders and 12% of non-declaring traders were fully aware of the customs processes used by other businesses or contractors. However, the vast majority trusted these customs intermediaries to submit the customs declarations on their behalf (self-declaring traders 91%; non-declaring traders 93%).

Customs Declaration Service (CDS)

Around half of self-declaring traders and 6 in 10 customs intermediaries found CDS easy to use for both imports and exports. Familiarity with the CDS process was the main reason given for it being easy, while unclear instructions and guidance was the main reason it was found difficult to use.

Groupage transport and preferential tariffs

Customs intermediaries were more likely to use groupage transport than traders (73% versus 36% self-declaring traders and 34% non-declaring traders). Around a third of traders met the requirement to access preferential tariffs. A similar proportion (28% of self-declaring traders and 27% of non-declaring traders) said they did not meet the requirement to access preferential tariffs, as their tariffs were already zero or suspended outside the Free Trade Agreement.

Simplified Customs Declaration Process

Awareness of Simplified Customs Declarations Processes (SCDPs) for imports and the Simplified Exports Declarations Process (SEDP) was highest among customs intermediaries (88% and 76% respectively). Awareness among self-declaring traders (51% and 40% respectively) and non-declaring traders (35% and 29% respectively) was considerably lower. Intermediaries were also the most knowledgeable. Similar proportions of intermediaries and self-declaring traders were authorised to use SCDP, while a slightly higher proportion of self-declaring traders were authorised to use SEDP. The most common reason for not using SCDPs was not seeing sufficient benefits.

Trust in HMRC

At least two-thirds of businesses agreed that they had trust in HMRC as their customs authority: 67% self-declaring traders, 70% non-declaring traders and 74% customs intermediaries.