1
Management Commitment
Documented leadership support, authority and resourcing for compliance.
COMPLIANCE RESOURCES
Export & Import Compliance Guide
A comprehensive reference guide to law enforcement and customs audit expectations for importers and exporters — covering the United Kingdom, European Union, United States, and Australia.
What This Guide Covers
Auditors across jurisdictions look for the same underlying evidence: a working internal control system that reliably produces accurate declarations and lawful trade decisions.
2
Organisational Structure & Responsibility
Clear ownership, reporting lines and escalation paths.
3
Risk Assessment
Risk-based review of products, countries, customers and transactions.
4
Written Policies & Procedures
Accessible, dated and version-controlled operating guidance.
5
Classification & Licence Determination
Documented HS, HTS and strategic-goods classification rationale.
6
Transaction & Party Screening
Repeat screening, red-flag review and end-use checks.
7
Training & Awareness
Induction, refresher and role-specific training with attendance records.
8
Record Keeping & Documentation
Complete, retrievable audit trails retained for the statutory period.
9
Internal Audit, Testing & Self-Assessment
Meaningful sampling, spot checks and management reporting.
10
Reporting, Escalation & Corrective Action
Documented investigations, remediation and voluntary disclosure readiness.
11
Physical & Information Security
Controlled access to goods, premises, systems and technical data.
Jurisdictions Covered
Use the common framework as a group-wide foundation, then apply the local requirements for each market.
United Kingdom
HMRC customs and AEO expectations, alongside the Export Control Joint Unit checklist.
- Customs records: generally 4 years
- VAT and tax records: generally 6 years
- HMRC Notice 117 and ECJU guidance
European Union
Union Customs Code AEO criteria and the European Commission dual-use Internal Compliance Programme.
- Customs and dual-use records: minimum 3 years
- Regulations 952/2013 and 2021/821
- National competent authorities enforce locally
United States
CBP reasonable care and Focused Assessment, BIS export controls, with ITAR and OFAC regimes where relevant.
- Customs and EAR records: generally 5 years
- CBP, BIS, DDTC and OFAC
- 19 CFR 163.4 and BIS EMCP guidance
Australia
Australian Border Force declaration controls and Department of Defence strategic-goods export guidance.
- Import and export records: 5 years
- Customs Act 1901 and Defence Trade Controls Act 2012
- Australian Trusted Trader framework
Download the Complete Manual
Download the complete Export & Import Compliance Manual (PDF).
Need Help Building a Compliant Export & Import Process?
Prime TMS provides trade compliance screening and practical assistance to help organisations build repeatable controls, identify risk and prepare for customs and export control scrutiny.
Contact us at mcooper@primetmsglobal.com to discuss how we can help your organisation achieve compliance.
Disclaimer: This article is published for general informational purposes only and does not constitute legal, regulatory, or customs advice. Trade compliance regulations are subject to frequent change across jurisdictions. Readers should independently verify all applicable rules with the relevant government authorities before making compliance decisions. Prime Trade Management Services Pte Ltd accepts no liability for actions taken or not taken based on the content of this article.