Post-clearance audit
Also called: PCA · sonradan kontrol
A check carried out by customs after goods have been released, by examining commercial records, declarations and systems. It can lead to corrections of classification, value or origin, recovery of duty and penalties. Authorities can typically go back three years in the EU, and in some cases longer.
In practice
Records must be kept long enough to answer audit questions, and errors found in audits often apply to every past import of the same product.
EU
Türkiye
USA
UKRelated terms
- Voluntary disclosure
- Notifying customs on your own initiative about errors in past declarations before an investigation starts. In the US a prior disclosure under 19 USC…
- Customs debt
- The legal obligation to pay import or export duty on specific goods. It arises at the moment a declaration is accepted for release for free…
- Repayment and remission
- The return of duty already paid, or the waiver of duty not yet paid, in cases set by law, such as amounts overcharged, defective goods rejected by…