A Customs audit is an evaluation of company practices and records. The audit assists in judging the integrity of information supplied under self-assessment and the level of compliance with legislative requirements.
As an importer or exporter, you are legally responsible for the accuracy of information supplied to Customs, even though you must use a Customs Broker to prepare and lodge your declarations. For your own protection, ensure you examine and retain all documents supplied to Customs, check them for accuracy, and advise your broker of any errors.
To help business move goods quickly, Customs cannot scrutinise every transaction. Instead audits are used to confirm the integrity of information supplied to us. Customs principal objective is to maximise voluntary compliance and eliminate future errors.
We want to help you achieve and sustain compliance over time - not just improve compliance on "hit-and-miss" basis. This means you need to look carefully at all your customs-related business systems, processes, and procedures.
A likely audit follows these steps:
Customs has identified some of the more common reasons for reduced compliance.Select a section, read more...