Customs due diligence: Why it matters more than ever.

More than compliance – a strategic business enabler

Strong due diligence enables your organisation to navigate complex trade requirements with confidence. It helps avoid costly errors, supports certifications like Authorised Economic Operator (AEO), and demonstrates your commitment to transparent, ethical trade. By embedding due diligence into your daily operations, you’re not just managing risk – you’re building a foundation for long-term success.

What is customs due diligence?

Customs due diligence is the systematic process of ensuring that your goods, partners, and transactions comply with all applicable customs and trade regulations. It goes beyond ticking boxes – it’s about embedding compliance into every part of your supply chain.

To support this, we’ve created a free Customs Due Diligence Checklist – a practical tool to help you assess your current processes and identify areas for improvement.

According to Leanne and Neil, customs experts at Gaston Schul, the most effective due diligence programmes are those that are proactive, continuous, and embedded across departments – from procurement to logistics to finance.

“Due diligence is not a one-time check,” says Neil. “It’s a way of working that protects your business long before an audit or customs investigation ever occurs.”

Core elements of effective customs due diligence

1. Business partner verification: Ensure you are working with legitimate and compliant partners. This includes conducting restricted party screenings, checking for sanctions, and reviewing partner compliance records.
2. Product classification and valuation: Misclassification is a common source of customs risk. Accurate HS classification and correct customs valuation help you avoid costly errors, overpayments, or audits.
3. Origin and preferential trade: With Free Trade Agreements expanding globally, validating the country of origin and maintaining documentation for preferential claims is essential to benefit from duty reductions legally.
4. Documentation and recordkeeping: Strong internal controls around declarations, invoices, licences, and certificates are critical. Customs authorities expect traceability and audit-readiness – especially for AEO-certified companies.
5. Sanctions and export controls: Regulatory landscapes shift quickly. Monitoring geopolitical developments and ensuring your goods and destinations are not subject to export restrictions is now a must-have capability.

Why it matters now

The global compliance climate is tightening. Authorities are increasing enforcement, particularly around high-risk goods and supply chains. Voluntary disclosures are up, and companies are expected to demonstrate not only that they comply – but that they can prove it.

“Businesses that invest in due diligence can show they’re serious about compliance, which can make all the difference in audits, authorisations, or AEO certification,” adds Leanne.

How Gaston Schul supports your due diligence

At Gaston Schul, we support customers with a structured approach to customs due diligence – tailored to their industry, trade lanes, and risk profile. Our team works alongside yours to:

• Map and assess your current customs compliance processes
• Identify potential compliance gaps or risk areas
• Implement practical due diligence checklists and internal controls
• Train your teams on product classification, customs valuation, and recordkeeping
• Support preparation for certifications such as Authorised Economic Operator (AEO)
• Advise on the customs implications of regulatory requirements, including the need for health certificates where relevant

Our cross-border presence and deep regulatory insight allow us to spot risks early and resolve issues before they escalate. Whether you’re onboarding new suppliers, expanding to new markets, or increasing trade volumes – we help you do it compliantly.

Compliance isn’t just protection. It’s progress.

In a world where supply chain resilience and trust are critical, customs due diligence isn’t just about avoiding fines – it’s about building a stronger, more agile business.

With Gaston Schul, you can turn compliance into clarity – and clarity into competitive advantage.

Ready to strengthen your customs due diligence?

We've created a practical Customs Due Diligence Checklist to help you assess your current processes, uncover risk areas, and build a more confident compliance approach.

• Review your current due diligence practices
• Spot potential gaps in classification, documentation, and partner screening
• Use it as a starting point for audits, internal reviews, or AEO preparation

Download your free checklist now and take the next step towards smarter, more strategic customs compliance.