Surviving a Customs Audit

This is a course aimed at assisting traders in preparing and planning for Customs Audits

Even without the new introduction of civil penalties and fines on both import and export errors, a company should be able to self-audit rather than wait for a visit from Customs. The aim of the day is to run through standard procedural requirements, documents to be retained, tools to assist your organisation as well as looking at special responsibilities for duty relief regimes, valuation issues, preference and Intrastat.

The course programme includes:

1. Customs Audits: What are they? Confirming to AEO (Authorised Economic Operator) criteria.
2. Understanding your compliance responsibilities.
3. Record keeping requirements: imports, export and EU trade, special customs procedures and understanding what information HMRC have on your company’s international trade.
4. Writing procedures, internal guidelines and self-auditing.
5. Planning for an audit: providing company information to the auditor. Who should lead the audit; management support. The responsibilities of freight companies.
6. Customs Audit Topics reviewed; VAT evidence of export, classification of goods, valuation issues, preference of export and import. Intrastat (Intra-community Trade Statistics) linking physical movement of goods within the EU to VAT returns, duty relief procedures e.g. IP, OPR and AEO conditions.