But to keep things simple at the border, they assigned everything a single tariff code: 9505 – Festive Articles. At just 2% duty, it felt like they’d hacked the system. Mugs with pumpkins? Festive. Chocolate skulls? Festive. Witch socks? Definitely festive!

It was all going perfectly until, out of the blue, HMRC came knocking.

As if it were planned in conjunction with their gift boxes on 31st October, the inevitable HMRC audit came. Right after their biggest shipment to date, the auditor enters. Wrapped in a black coat, wielding a clipboard that resembled a guillotine, he was eerily calm…. Polite but silent.

As he slowly thumbed through the requested import documents, he could be heard muttering under his breath like a witch reciting a spell:

“Biscuits… chocolate… candles… clothing…”

Tom, the operations manager, offered a proud smile. “They’re all Halloween themed. Festive, right?”

The auditor looked up, face expressionless. “Do you realise most of these don’t belong under the commodity code 9505?”

Everyone felt a chill flood the room.

“9505 excludes candles—they fall under heading 3406. Biscuits and chocolate are classified under food chapters and are often subject to quotas, seasonal restrictions, or additional duties. And clothing? Even if it’s got a skeleton on it, it still falls under Chapters 61 or 62.”

Tom’s smile faded faster than a supermarket pumpkin on 1st November.

The auditor didn’t raise his voice. He didn’t need to. He just opened a folder marked “Reclassification” and began writing.

Duty differentials were calculated, interest applied. VAT adjustments followed. By the time the dust settled, Jasper & Veil owed over £60,000, and the horror of a voluntary disclosure suddenly looked like the better outcome. This hefty bill was a stark reminder of the importance of correct classification and the potential financial consequences of misclassification.

Before he left, the auditor turned back at the door and said, almost kindly:

“Let this be a lesson: classification is based on what something is, not how spooky it looks.”

Since that day, Jasper & Veil have treated chapter notes like sacred scrolls. Every HS code is checked, cross-referenced, and questioned. Still on stormy nights, especially in the approach to All Hallows Eve, the warehouse lights begin to flicker and the printer bursts into life for no reason. Some in the warehouse swear they hear a whisper echoing through the loading bay:



“Chapter notes… always read the chapter notes…”