Customs inspection visit
Inspection carried out by customs officers at an operator's premises to verify regulatory compliance.
A customs inspection visit refers to controls carried out by customs officers directly at the operator's premises (warehouses, factories, offices) or during customs clearance of goods. It is an essential tool of the customs administration's supervisory mission.
Customs officers have extensive powers for these visits: right to inspect goods, means of transport and business premises, right of communication (access to commercial, accounting and customs documents), and right to seize goods in breach.
Visits can be scheduled (as part of an AEO audit, post-clearance control, or customs warehouse supervision) or unannounced (based on intelligence information or as part of random checks). Post-clearance controls, carried out within three years of the operation, verify the accuracy of past declarations.
The operator has an obligation to cooperate with customs officers and provide access to all necessary documents and premises. Obstruction of a customs visit constitutes a sanctionable customs offence.