Customs: Digital Technology
The question
To ask the Chancellor of the Exchequer, how HMRC reconciles BIRDs import declaration data with (a) online marketplace order data, (b) VAT returns submitted by sellers and marketplaces and (c) the Customs Declaration Service consignee and importer data for the purpose of identifying VAT evasion.
Answered by Dan Tomlinson
The purpose of BIRDS is to allow operators to comply with customs requirements. There is a separate VAT regime.
Given the scope of the data, HMRC does not typically reconcile BIRDS declaration data with data from online marketplaces, VAT return data or Customs Declaration Service data. HMRC actively monitors compliance with UK tax and customs obligations and uses a range of tools, including risk-based audits and data analytics, to tackle non-compliance.
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