AEO (Authorized Economic Operator)en
Customs audit
In-depth control of a company's customs operations by the customs administration.
Customs audit
A customs audit is an in-depth control carried out by the customs administration on the import-export operations of a company, generally on its premises (post-clearance control).
Types of audits
- Compliance audit: verification of compliance with customs obligations
- AEO Audit: evaluation as part of a request or maintenance of AEO status
- Thematic audit: targeted control on a specific aspect (value, origin, classification)
Checked points
The auditor examines customs declarations, stock records, commercial contracts, proof of origin, transfer pricing and internal procedures.
Preparation
Companies must maintain complete and organized documentation, have written internal procedures and train their staff on customs obligations.
Consequences
An audit can lead to adjustments (additional duties and taxes), sanctions, or on the contrary confirm the company's compliance.