Be prepared for post-control audits carried out by trade inspectors, sudden inspections to be carried out at the customs administration, take precautions with our audit services, do not carry the risk in every transaction, let's manage it together.
Current Audit
Every declaration is important in customs, it creates responsibility, even if time passes since the transaction and the broker who performs the transaction changes, criminal liability does not disappear as a company. It is a sector with a lot of gray areas due to the constant change in customs and foreign trade legislation and the making of regulations that can be interpreted differently by each reader.
As CustomsAudit, we audit customs declarations as a different eye before registration, with the experience of providing customs audit and consultancy services since the day we were founded. Draft declarations prepared by consultants or company officials are shared with our company, the declaration is checked within 2 hours at the latest and the control results are shared. With this control mechanism, if there is a penal risk, it is corrected and the risk is eliminated before the declaration is registered, before it enters the records of the state.
Periodic Audit
In line with the demand and transaction volume of the companies, the compliance of the customs declarations, which are processed by scanning or sampling every month or in two or three months, is checked by a different eye than the broker performing the process, and risky points are revealed. Errors on customs declarations, if any, or risky points on issues such as the application of regimes, etc., are reported to the company officials. In this way, with periodic inspections, if any, the risk is identified and its growth is prevented, and less penalty is paid with the self-declaration method. Likewise, the risks and nonconformities arising from the inspections are linked to the action plan and followed up in the next audits. A performance report is prepared by evaluating the customs broker companies from which services are received and their course is monitored in other audits.
Our audit focuses on the big picture not only at the micro level but also from a macro perspective on the customs declaration, and in line with the company's demand, to examine the reflection of foreign supply contracts on the customs declaration, to examine the VAT declaration no. 2 and to check the correct reflection of the payments that should be included in the customs value and VAT base, to check the accounting accounts 157, 159, 102, 320, 150, 151 and expense accounts controlled by the Inspectors in the post-control audit, to check the detailed trial balance and offset receipt records, to check the compliance of the goods and cash flow records in the accounting with the customs declaration, to examine the credit note/debit note application and other issues that will create risk in terms of customs.
We say; "Don't Take Risks at Customs, Control the Risk"
Check up audit
With the "check-up" program to be carried out, the compliance of your customs procedures with the legislation is inspected.
At this stage, the level of compliance with customs and foreign trade legislation is determined by reviewing the effect of the existing rules regarding the framework of foreign trade transactions carried out by the company at the macro level on customs clearance procedures and the customs declarations selected by sampling/scanning at the micro level.
Not only the accuracy of the information on the declaration, but also the supply chain, foreign trade and customs procedures as a whole are evaluated and analyzed. If you want audits from different perspectives with our staff who have knowledge about both HS Code and supply chain, let us be your solution partner.
Customs risk assessment in mergers and acquisitions (due diligence agreements)
In company mergers and acquisitions, it is important to reveal and manage the risks carried at customs as well as the financial dimension. It is important to examine the risk points of the company planned to be acquired/merged in terms of customs, compliance with customs rules, disputed issues with customs administrations, supply chain and customs processes, customs regimes applied, transportation methods, contracts with suppliers, etc., and to identify and manage risky situations.
It is the job of our company, which has been providing only customs audit and consultancy services to global companies for many years, in terms of determining the target company or performing these controls during the merger, revealing the extent of the risk and managing the compliance process.
Annual Activity Report
As it is known, it is obligatory for companies with AEO to have at least 5% of their declarations processed at customs audited by a different eye every twelve months and to have an Annual Activity Report prepared in accordance with the AEO legislation. In cases where this report is not prepared on time, issued by unauthorized persons, etc., the AEO certificate is suspended.
Annual Activity Report is not just about auditing and reporting customs declarations. Many questions such as the regimes used in the preparation process, the elements that should be included in the customs value in imports, the cash-information-document flow between the company units, the internal control mechanism, the audit and consultancy services received from outside are included. The answers to these questions are binding and issues such as the transactions of the company's accounting-foreign trade units, customs declarations, and whether the regimes used are applied correctly (especially the inward processing regime) should be checked by an expert and reported.
As CustomsAudit, which organizes the Annual Activity Report of approximately 70 companies every year, we are with you in this process with our staff who are specialized in the field of auditing and have up-to-date legislation knowledge.