Written question asked by Ben Lake (Plaid Cymru) on Monday, 18 May 2026, in the House of Commons. It was due for an answer on Wednesday, 20 May 2026. It was answered by Dan Tomlinson (Labour) on Wednesday, 27 May 2026 on behalf of the Treasury.

Customs: Digital Technology

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.

Answer

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.

Secondary information

Type: Written question
Reference: 2221
Session: 2026-27
Subjects: Customs Digital technology Import controls Electronic commerce VAT Tax evasion
Link: View this Written question on www.parliament.uk

Customs: Digital Technology

Secondary information

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