Yachts and pleasure craft represent a very small fraction of the vehicles entering and leaving the UK which HM Revenue and Customs deals with on a regular basis. HMRC assesses the threat posed by this form of transport as part of its overall approach to tackling smuggling.
HMRC is an intelligence-led organisation which works in partnership with other customs and law enforcement agencies, both within and outside the UK, to identify and tackle the threats posed, and deploys its resources accordingly.