GlossaryEN1 min readUpdated: Jun 18, 2026

IT customs audit

An IT customs audit is the systematic examination of the information systems, data stores, and access controls a company uses for customs processing.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.wcoomd.org/

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Passar Hub: Everything on the new Swiss customs system

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Definition & Explanation

An IT customs audit is the systematic examination of the information systems, data stores, and access controls a company uses for customs processing. Auditors verify that the software in use operates reliably, that customs declarations are processed and stored correctly, and that data integrity and auditability are ensured. Typical checkpoints include the validation logic for commodity codes and customs values, system access controls, and logging functions that make changes to customs data traceable. An IT customs audit differs from a general IT audit in that it is specifically aligned with customs regulatory requirements and is conducted either by customs authorities or as part of AEO certification procedures. Weaknesses identified in IT systems can lead to post-clearance duty demands or the revocation of authorisations.

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⚡ Current 2026

Passar Hub: Everything on the new Swiss customs system

Passar replaces E-dec and NCTS. Passar 1.0 (export) is live, Passar 2.0 (import) starts from Q2 2026. Roadmap, ePortal registration, deadlines and FAQ — all on one page.

Passar 1.0Passar 2.0 → Q2 2026Passar 3.0 → Q2 2027

Passar Hub →Declar Info

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IT customs audit

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Related Terms

Transport Management Platform Procedures

Non-Standard Freight Documentation Automation

Audit Trail

audit scope

audit finding

Export Audit Closure

Passar Hub: Everything on the new Swiss customs system

Incoterms 2020 Simulator: Who bears costs & risk?

Logistics knowledge straight to your inbox

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