Post-clearance controls

The purpose of controls undertaken after customs clearance is to ensure that the business has followed the applicable regulations, laws and authorisation requirements and that the import taxation has been carried out correctly.

The controls are also a means for promoting fair competition between businesses and combatting the shadow economy.

Through the controls, Customs supports businesses in following the correct procedure, but it is primarily the businesses’ responsibility to find out what the rules are and to follow them. According to law, the businesses must cooperate with Customs and submit any material requested by Customs.

The post-clearance controls and audits are performed by the corporate auditors of Customs.

What kinds of post-clearance controls are performed?

The extent of the inspection depends on the extent of the business’ import activities. It can range from an inspection of the supporting documents of individual customs declarations to a corporate audit, which entails a more extensive inspection of the activities of the business as regards customs declarations and business accounting records.

Post-clearance controls can involve inspecting

  • the accuracy of the details provided in import declarations
  • compliance with the terms of an authorisation for a special procedure
  • compliance with the terms of a customs warehousing authorisation
  • compliance with export and import sanctions.

The audit proceeds as follows

1. Request for material

Customs’ auditor will send the business a request for material. The request states what will be audited, what the audit period is and what material the business must submit to the auditor.

The material can include

  • supporting documents of the customs declaration (invoices, packing lists, certificates of origin)
  • accounting material
  • lists of warehouse stock
  • goods samples or
  • accounting material for a special procedure.

After this, the auditor will examine the material. If needed, the auditor will request additional information from the business.

2. Company visit

The auditors may make a visit to the company by prior arrangement with a company representative. The purpose of the visit can be to review the business’ information systems, production process, warehouse or imported goods.

3. Audit report

The auditor will draw up an audit report where the audit observations are recorded along with any measures proposed based on them. An audit report is drawn up even if no measures are being proposed based on the audit.

If measures are proposed, Customs will also draw up final decisions regarding consideration of taxes and authorisation applications. The business will have the opportunity to submit a rejoinder before the decisions are confirmed.

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