We deal with the Customs on a not too frequent basis I hasten to add and they freely accept that occasionally, 'shxx happens' and there is clearly and obviously no thought of fraud or michief or wrongdoing or any criminal intent. When it does happen and it's the fault of the UKend, then they can and do just impose a small fixed penalty. If it's NOT the fault of the UK end, they'll just hold the goods, make sure that you get the right documentation/clearance and that's the end of the matter after a bit of written 'advice'. Except for Drugs and money laundering at any time which sounds fair enough to me
When I asked '........how do you know if it's a genuine oversight or just one of those 'shxx happens' events.......? He replied 'Oh.... we know. Experience dear boy....., experience!