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Post Clearance Audit

Customs audit is a type of customs control aimed at checking the information from the customs declaration and its accompanying documents, the existence and authenticity of documents required to undergo a customs procedure, examination of accounting records and other documents of any form, including the e-documents of the means of transport, storage facilities, and of goods, where they can be identified.

Post clearance audit is a tool used to check the compliance with the customs legislation, identify frauds and offenses, under current conditions of increased international trade and the need to reduce the clearance formalities, by examining the ways an economic operator administrates and organizes its operations, as well as the procedures/internal systems of the latter.

Post clearance audit procedure is set forth in the Regulation approved by Customs Service Order.