Overview of Post-Clearance Audit Services
Post-clearance audit is a comprehensive review conducted to assess the compliance of past customs operations, identify potential risks, and protect companies from administrative or judicial penalties. SMT Global performs detailed evaluations with its expert team and advanced analytical systems, ensuring legal compliance and enhancing operational efficiency.
Risk-Based Assessment and Data Analysis
During the audit, a structured risk pool is created, and high-risk transactions are analyzed thoroughly. Changes affecting the customs value after declaration, inaccurate classifications, incomplete declarations, and similar discrepancies are reviewed in detail. These analyses determine the company’s risk score before customs authorities.
Ensuring Compliance with Customs Legislation
Every stage of import and export operations is examined in line with applicable legal requirements. These evaluations are critical for maintaining or obtaining key authorizations such as Authorized Economic Operator (AEO) or Approved Operator Status.
Possible Outcomes of Post-Clearance Audit
Depending on the findings, post-clearance audits may lead to: - Stricter customs inspections, - Administrative or judicial penalties due to non-compliant transactions, - Risk of losing existing AEO/Approved Operator certificates, - Inability to apply for AEO/OKSB due to detected discrepancies, - Longer customs processing times or red-line inspections.
Audit Scope: Monthly and Annual Reviews
SMT Global conducts post-clearance audits under two main categories:
Monthly Audit
Through the “SMT File Control Form,” all documents and information concerning the goods from the exporting country to delivery are reviewed on a monthly basis.
Annual Audit
Annual reviews include the detailed examination of both SMT and company records under four major categories:
Customs Value Review
- Accounting records, balance sheets, bank accounts, vendor ledgers are examined. - Consistency between customs declarations and company accounting records is verified. - Undeclared payments, incorrect customs values, or VAT/Excise base discrepancies are identified. - Payment dates, delivery terms, freight inclusion, and KKDF obligations are reviewed.
Tariff Classification Review
- Items with similar commercial definitions but declared with different tariff codes are analyzed. - High-duty, anti-dumping, or additional-tax items are checked through stock and accounting entries. - Conflicts between stock numbers and tariff classifications are examined.
Preferential Regime Review
- The accuracy and formal compliance of A.TR, EUR.1, Form A and other certificates are checked. - Verification of origin for goods declared under preferential regimes is conducted. - Freight, origin, and invoice consistency is analyzed.
Other Compliance Reviews
- Transit, warehouse, and free circulation declarations are evaluated for consistency. - Closure of inward processing, temporary import, and other special regimes is reviewed. - Possibilities of guarantee refunds are investigated. - Additional compliance assessments are performed if required.
Conclusion and Corporate Contribution
Post-clearance audit is essential for maintaining accurate, transparent, and compliant customs operations. Regular audits help businesses minimize risks, prevent penalties, and sustain their authorized statuses. SMT Global provides full assurance through expert oversight and a structured, analytical approach.