A customs audit is the examination of accounts and other business records. It verifies the compliance of the business with the relevant legislation and Revenue requirements. The electronic declaration facilitates importers and exporters by relieving them of lodging documents to a customs station. Revenue assumes that all customs declarations submitted contain the correct information. As misdeclarations are possible, it is necessary to validate a selection of declarations by audit to confirm compliance.
If your trading activities include imports, exports or both, to or from a non European Union (EU) country you may be subject to a customs audit.
Next: What happens if you are selected for audit?