Audit-Driven Customs Control Procedures
Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures/transit/audit-based-controls
Audit-Driven Customs Control Procedures are customs compliance measures whereby customs authorities conduct post-clearance audits or inspections at the premises of the economic operator. Their aim is to replace physical border checks, in whole or in part, with audit-based controls to facilitate trade and focus on risk-based verification of accounts and declarations.
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