Customs primary concern is how errors can be avoided in the future. Where appropriate, Customs will recommend improvements to procedures to help prevent future errors.
The audit team will discuss any specific errors with you. Where legislated guidelines allow, errors will require adjustment. This may include revenue adjustments.
In some instances, penalties may be considered appropriate. You will have the opportunity to have the circumstances of the error considered by Customs.
If you disagree with the assessment of the audit team, you should contact the audit manager. It is your right to contest the outcome of the audit.
As a Customs client, you are legally responsible for your statutory obligations, even if you have paid for professional advice or assistance for your Customs dealings.
For more information on any Customs matter you can contact the Customs officer nearest to you.
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