Customs audit: What now?

A customs audit is an audit conducted by the customs authorities to ensure that your company complies with the relevant customs regulations. In this process, all business records and customs documents are carefully examined. Companies that regularly trade with countries outside the EU (third countries) must expect to undergo such a customs or external audit. Depending on the type, scope, and complexity of the trade operations, the duration of this audit can vary—from a few hours to a month for larger companies.

Audit Order – The First Step

Have you received an audit order? Before a customs or external audit can take place, the competent main customs office issues a formal audit order. This order contains important details about the upcoming audit, such as the identifying authority, the audit period, and which types of taxes and operations are to be audited. The audit may focus on specific areas such as customs classification, customs value, or preferential origin of goods, or it may encompass a comprehensive import trade audit.

How often do customs audits take place?

The frequency of customs audits is not standardized. However, companies that regularly conduct imports can generally expect an audit approximately every three years. Smaller companies are audited less frequently, while companies that have violated regulations in the past are usually controlled more frequently. The audit period usually refers to the last three years and includes all customs or export declarations. If necessary, the scope of the audit can be expanded, especially if irregularities are found.

Preparation and Conduct of the Customs Audit: What You Should Do

For the customs audit, you are required to have all receipts and documentation for your import transactions ready. You must also grant the customs auditor access to additional business records and provide information on your manufacturing process or inventory.

The preparation for the customs audit might look like this:

Carefully read the audit order to understand the scope of the audit. Gather and organize all relevant documents needed for the audited import transactions. Set up a suitable audit room that offers ample space and access to all necessary documents. Proactively discuss possible errors or irregularities with the customs auditor. Hold a final meeting with the customs auditor to clarify any questions or uncertainties. Carefully review the additional tax assessment and file an objection if necessary.

During the customs audit, the following documents, among others, may be required:

Customs documents such as export and import declarations, customs approvals, certificates, or proofs of origin. Business documents such as invoices, delivery notes, transport documents, or contracts. Accounting records such as bank statements, balance sheets, profit and loss accounts, or inventory lists. Product documents such as technical specifications, safety data sheets, or declarations of conformity.

Master Your Audit Confidently with traide AI

To assist with compliance with customs regulations, traide AI offers a helpful audit function. By collaborating with customs tariff experts, potential errors or irregularities in your customs classification operations can be identified early, allowing you to avoid unexpected costs in the form of additional duties and taxes.

Let us find out in a short meeting whether traide is the right solution for you. For questions or further information, we are always happy to assist via email at info@traide.ai or by phone at 030 31193141.

We look forward to supporting you!