{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs audit","description":"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 ","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-audit","inLanguage":"en","dateModified":"2026-06-22T17:19:27.276850","citation":"https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-controls/audit-and-enforcement_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-audit","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs audit · 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. · Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-controls/audit-and-enforcement_en"}