Post-Clearance Audit EU
Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs/duties/post-clearance-audit_en
A Post-Clearance Audit is a verification conducted by customs authorities after goods have been cleared to assess compliance with import formalities, tariff classification, valuation, origin, and duty payment; it may include document review, sampling, and identification of irregularities with potential adjustments or penalties.
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