Customs controls and audits: What companies need to consider

Companies that import or export goods must be prepared for Customs controls and audits set. Customs checks the shipments for Correctness of the information, compliance with regulations and possible violations. An incorrect declaration can lead to Delays, penalties or confiscation of the goods lead.

1. when are customs checks carried out?

Customs inspections can take place at various stages of the movement of goods:

On import (at airports, ports or customs offices)
When exporting (for the verification of export regulations)
During transportation (e.g. roadside checks by customs)
Subsequent checks (up to 3 years after import by the tax office or customs)

Customs can also carry out unannounced checks!

2. types of customs controls

a) Document review

 Review of:

• Commercial invoices
• Customs declarations
• Proofs of origin
• Import licenses

➡ If there are any uncertainties, a further check may follow.

b) Physical inspection of goods

The customs authority may Open and inspectto:

• Check quantity and quality
• Eliminate safety risks
• Detect false information or violations of trade bans

If false information is provided, customs can confiscate the goods or demand additional payments!

c) Subsequent customs inspection

 Companies can use up to 3 years retroactively be checked.
 If discrepancies are identified Back payments or fines possible.

3. common mistakes and how to avoid them

Incorrect customs tariff number (HS code) → Check the correct HS code in advance
Incomplete or incorrect documents → Have all required documents ready
Unclear description of goods → Use detailed information in the application
Missing or incorrect proof of origin → Ensure correct documentation

Tip: If there are any uncertainties, a Binding tariff information (BTI) can be applied for.

4. preparation for a customs audit

Have all documents ready in good time - Invoices, delivery documents, import declarations
Carry out regular internal checks - Compliance check for exports & imports
Train employees - Improve knowledge of customs regulations in the company
Use digital customs clearance - ATLAS procedure or commission a forwarding agent
0Involve customs agents or tax consultants - Especially for complex supply chains