Customs: Digital Technology
Commons · Question 2221 · Tabled 18 May 2026 · Treasury · Official record
Answered 27 May 2026
Question
Asked by Ben Lake
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
Answer
Answered by Dan Tomlinson, 27 May 2026
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 Cus...