GlossaryEN1 min readUpdated: Jun 22, 2026
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.
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Source: https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-controls/audit-and-enforcement_en
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Logistics Concept
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Definition & Explanation
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.
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