GlossaryEN1 min readUpdated: Jun 12, 2026

Post-Clearance Audit

In practice, customs authorities issue document requests months after goods arrive—this is a Post-Clearance Audit.

Last updated: 12 June 2026Published: 27 January 2026

Source: https://www.wcoomd.org

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In practice, customs authorities issue document requests months after goods arrive—this is a Post-Clearance Audit. Conducted after merchandise has been released and put into commerce, it verifies the material accuracy of customs declarations. The audit examines commodity classification (HS codes), valuation, and applicable duty rates; it also checks compliance with preferential regimes, rules of origin, and quantity reporting. Where discrepancies are identified, back duties or administrative penalties may be assessed. In the EU, the Customs Code (UCC) governs audit procedures and timelines.

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Calculate customs valueWork out import duties and customs valueOpen Find HS codeDetermine the tariff number for customsOpen Compare IncotermsClarify duties, cost and riskOpen Calculate transit timeEstimate duration per transport modeOpen

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Passar Hub: Everything on the new Swiss customs system

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Post-Clearance Audit

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Passar Hub: Everything on the new Swiss customs system

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