Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the proportion of UK firms that have undergone post-clearance verification processes in each of the last three years.

HMRC takes a risk-based approach to compliance, focusing on areas where there is the greatest risk of tax going unpaid.

The number of businesses involved in international trade activities is published annually as the “Customs Importer and Exporter Population” (GOV.UK).

HMRC carries out post-clearance verification on customs declarations for reasons other than compliance, including at the request of other customs authorities and to support applications for customs authorisations. This supports the UK Governments international obligations, including those under Free Trade Agreements.

These figures may include multiple verifications per business, and the business may not be headquartered or established in the United Kingdom. It should also be noted that the verification may not be in the same year that a customs declaration was made.