Overview

A customs audit (import inspection) can occur unexpectedly. Proper preparation reduces workload, speeds up the process, and minimizes financial risk.
This first article explains what to do right now, which documents auditors usually expect, and which key questions you should ask – summarized in a clear, immediately actionable checklist.

Goal of the Preparation

1. Ensure complete and traceable documentation of all relevant imports.
2. Assign clear points of contact internally and externally (e.g. customs service provider).
3. Review and substantiate critical factors such as customs value, delivery terms, origin proofs, and tariff classifications.
4. Define a transparent communication workflow with the auditors.

Immediate Actions (Priority 1 Checklist)

• Appoint a lead contact for the audit (main responsible person incl. email & mobile number).
• Gather the following core documents (physical & digital):
  • Commercial / pro-forma invoices
  • Freight invoices (air / sea / courier) and Incoterm details
  • Customs declarations / import entries (ATLAS etc.)
  • Delivery notes, packing lists, serial numbers (if applicable)
  • Proof of transport insurance (if available)
  • Certificates of origin / preference (e.g. Form A, EUR.1, origin statement)
  • Supplier contracts, payment confirmations, bank records
  • Product data sheets, technical descriptions, and photos
• Create an audit folder (structured PDF or digital file): one folder per shipment containing all relevant evidence.
• Conduct a mini self-audit: review 10–20 sample imports for completeness of documentation, correct Incoterms, and proper tariff codes.

Questions to Ask the Auditor During the First Contact

1. Scope: Which time period will be reviewed (e.g. last two years)?
2. Type of audit: Random sample or full-scope examination?
3. Document format: Do they prefer paper or digital copies (PDF)? Any upload platform?
4. Deadlines: By when must missing documents be submitted?
5. Contact person: Who is the responsible auditor (name, department, phone)?

Record these answers – they’re essential later if there’s any dispute about deadlines or scope.

Typical Focus Areas

• Tariff classification: transparency and technical justification of the HS code.
• Customs value: accurate composition (goods + freight + insurance + royalties etc.).
• Incoterms & cost allocation: alignment between contract and invoicing practice.
• Origin / preference: validity of supplier declarations and preference claims.
• Internal procedures: workflow consistency (goods receipt → finance → customs entry).
• Document management: completeness, retention period, and accessibility.

Common Issues & How to Fix Them

• Missing or unclear Incoterms → add explicit terms on all invoices.
• Invoice amount, booked value → set up a reconciliation sheet (invoice ↔ booking ↔ payment).
• Unclear origin evidence → request corrected supplier declarations and centralize them.
• Lack of product documentation → maintain a technical data sheet + photo per article.

Conduct During Findings / Discrepancies

1. Document everything: record all auditor comments (date, time, name).
2. Be cooperative: respond factually – avoid defensive reactions.
3. Avoid quick concessions: if unsure, reply “We will verify internally and respond by [date].”
4. Escalate internally: inform management or legal counsel if major financial impact (e.g. wrong tariff, high reassessment).
5. Meet all deadlines: missed deadlines weaken your negotiation position.