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Glossary → Post-clearance customs audit

Post-clearance customs audit

A post-clearance customs audit is customs control carried out after the goods have been released. Customs may verify the accuracy of the declared information for three years after release and, if violations are found, assess additional payments.

Its forms are desk and field customs audits. That is why the transaction documents (contract, invoices, payments, evidence of value and origin) must be kept even after release.

We support customs audits and defend the importer's position.

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