A post-clearance audit is a routine procedure, not a sign of suspicion. Three things are examined: the correctness of the code, the reliability of the customs value and the basis for any preferences applied.
What to keep
- The contract with all annexes and specifications
- Invoices, packing lists and transport documents
- Payment records proving the amount actually paid
- Technical descriptions, catalogues and drawings
- Certificates of origin and supplier declarations
The auditor’s most frequent question
Whether every payment to the seller was included in the customs value. Licence fees, royalties and the value of tooling supplied free of charge are frequently left out of the declaration, and that is where the largest reassessments arise.