WCO Post-Clearance Audit
Quelle: https://www.wcoomd.org/en/topics/facilitating-trade/instrument-and-tools/post-clearance-audit.aspx
A customs compliance audit conducted after goods have been released (post-clearance) to verify declarant compliance with import/export requirements, assess risk, and identify non‑compliance or revenue risks, based on WCO standards.
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