# customs audit

*Last updated: 2026-06-22*

> A customs audit is the formal process by which customs authorities systematically review a company's import and export records to verify compliance with trade regulations.

A customs audit is the formal process by which customs authorities systematically review a company's import and export records to verify compliance with trade regulations. Auditors examine declarations, tariff classifications, rules of origin documentation, commercial invoices, and payment records. The review may take place on-site at the company's premises or as a desk audit of submitted documents at the customs office. Discrepancies can result in additional duty assessments, penalties, or the suspension of authorisations such as AEO status. Well-maintained records and documented compliance procedures are a company's most effective line of defence when an audit notice arrives.

**Source:** [https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-controls/audit-and-enforcement_en](https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-controls/audit-and-enforcement_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | customs audit |
| Language | EN |
| Word count | 97 |
| Last updated | 2026-06-22 |
| Source | https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-controls/audit-and-enforcement_en |

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*Logistics Glossary — Freight Academy: [https://www.freight-academy.com/en/glossary/customs-audit](https://www.freight-academy.com/en/glossary/customs-audit)*

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