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Value of human accountability over algorithmic outputs

Elizabeth Davies
Head of Customs Compliance and Classification, TariffTel, United Kingdom of Great Britain and Northern Ireland
Published 14 Apr 2026
Value of human accountability over algorithmic outputs
Adobe Stock
Country update

HM Revenue & Customs has issued guidelines on the appropriate use of generative artificial intelligence (AI) in commercial software products that assist customers in submitting information to HMRC. We consider this, along with several other documents, within the context of applying AI to customs classification, in order to examine its integration into modern classification workflows, highlighting both its potential and its limitations.

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