Preventive Customs Audit

Thepreventive customs auditin logistics is a process of systematic review and analysis carried out by companies to ensure compliance with customs regulations before a formal inspection is carried out by customs authorities. Its main objective is to identify and correct possible errors, irregularities, or non-compliance in foreign trade operations, minimizing legal, economic, and operational risks.

Key aspects of the preventive customs audit:

1. Review of customs documents:The accuracy and consistency of documents such as commercial invoices, customs declarations, certificates of origin, packing lists, among others, are verified, ensuring that they comply with legal requirements.
2. Tariff compliance:It is analyzed whether the tariff codes (classification of goods) are correct and whether taxes and tariffs have been calculated correctly, avoiding erroneous payments or fines.
3. Review of treaties and trade preferences:It is evaluated whether the company is adequately taking advantage of the benefits of international treaties (such as the USMCA or bilateral agreements), and whether it meets the requirements to access these benefits.
4. Control of origin and customs value:It is verified that the goods comply with the required origin criteria and that the declared value is correct, considering factors such as transportation, insurance, and related expenses.
5. Inspection of internal processes:The company's internal procedures related to import and export are reviewed to detect possible failures or inefficiencies.
6. Preparation for inspections:The preventive audit helps prepare the company for possible inspections by customs authorities, reducing the probability of sanctions.

Benefits of the preventive customs audit:

• Risk reduction:Minimizes fines, penalties, and delays in the logistics operation due to errors in documentation or regulatory non-compliance.
• Cost optimization:Identifies possible overpayments for taxes, tariffs, or incorrectly calculated operating costs.
• Improvement in operational efficiency:Ensures that internal processes are more agile and compliant with regulations.
• Regulatory compliance:Reinforces the company's reputation as a reliable partner in international trade.

Importance in logistics:

In logistics, a preventive customs audit ensures that the merchandise flows without interruptions at the borders, avoiding detentions that may generate additional costs or delays in the supply chain. This is particularly important in industries with critical delivery times, such as the automotive, electronics, or perishable goods sectors.

Conducting preventive customs audits is a recommended practice for any company involved in international trade, as it helps to ensure safe, efficient operations aligned with current regulations.