A customs audit is a systematic examination of records, documentation, and processes related to the import and export of goods to ensure compliance with customs laws and regulations.

The duty of an audit is to provide an independent and objective evaluation of financial statements, operations, or compliance with regulations. In the context of customs, it aims to ensure that businesses adhere to customs laws and procedures, accurately report transactions, and pay the correct amount of duties and taxes.

Customs procedures encompass the processes and regulations that govern the importation, exportation, and transit of goods across international borders. These procedures include documentation requirements, inspection processes, tariff classification, valuation, and payment of duties and taxes.

The purpose of customs compliance is to ensure that businesses adhere to customs laws and regulations, accurately report and declare goods, and pay the correct amount of duties and taxes. Compliance helps facilitate legitimate trade, protect national security, and ensure the proper collection of government revenue.

In a customs audit, the following aspects are typically audited:

• Import and export declarations
• Tariff classifications
• Valuation of goods
• Origin of goods
• Payment of duties and taxes
• Documentation and record-keeping
• Compliance with trade agreements and regulations