January 30, 2022
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Customs controls

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What are customs controls?

Customs are primarily responsible for the supervision of international trade. Customs controls are acts performed by Customs to ensure compliance with the legislation governing the entry and exit of goods from and to customs territory. 

What do customs control?

Customs control, for example:

  • duties and taxes to be paid, and the correct classification of the goods, their origin and value;
  • security and safety requirements (counterfeited products, fight against terrorism, smuggling, etc.);
  • compliance with environmental legislation;
  • application of health requirements, veterinary, phytosanitary and quality regulations.

How do customs do that?

Customs may:

  • examine goods, take samples;
  • verify the accuracy and completeness of the information, and authenticity, accuracy and validity of documents;
  • examine the accounts of economic operators and other records;
  • inspect means of transport, carry out official enquiries and perform other acts.

Comments ()

lt
Muitinės auditoriaus patarimai: ko tikėtis ir kaip elgtis patikrinimo metu? (I dalis)
26-06-2022

Iš verslo sulaukiame įvairių klausimų apie muitinės patikrinimus įmonėse (t. y. atvykstant į įmonės patalpas), ir ne vien tik iš tų, kurie su tokiais patikrinimais susiduria pirmą kartą. Turėdama ilgametę darbo patirtį atliekant tokius patikrinimus, dalinuosi informacija apie įmonių atranką patikrinimui, pirmąjį susitikimą, audito eigą, dalyvaujančius skyrius ir jiems reikalingas žinias, taip pat patarimais, ko tikėtis ir kaip elgtis patikrinimo metu. Kitoje dalyje - apie audito dalyvių teises ir pareigas bei audito rezultatus.

Jurgita Stanienė

customs control
lt
Muitinės auditoriaus patarimai: ko tikėtis ir kaip elgtis patikrinimo metu? (I dalis)
26-06-2022

Iš verslo sulaukiame įvairių klausimų apie muitinės patikrinimus įmonėse (t. y. atvykstant į įmonės patalpas), ir ne vien tik iš tų, kurie su tokiais patikrinimais susiduria pirmą kartą. Turėdama ilgametę darbo patirtį atliekant tokius patikrinimus, dalinuosi informacija apie įmonių atranką patikrinimui, pirmąjį susitikimą, audito eigą, dalyvaujančius skyrius ir jiems reikalingas žinias, taip pat patarimais, ko tikėtis ir kaip elgtis patikrinimo metu. Kitoje dalyje - apie audito dalyvių teises ir pareigas bei audito rezultatus.

Jurgita Stanienė

customs control
image lt
Sėkmingas pasirengimas muitinės auditui
04-05-2022

Jurgita Stanienė

customs control
image lt
Sėkmingas pasirengimas muitinės auditui
04-05-2022

Jurgita Stanienė

customs control
de, en
The future of customs audits – it does not always need an external view
23-01-2022

A status quo of the customs and export control relevant processes in the company is important for an effective internal control system (ICS) as well as for your own 'clarity'. We know from our experience that processes in the customs area often remain unchanged for a long time and have 'grown historically'. As a result, potential savings, especially in the area of digitalisation, are often not recognised.

Janine Lampprecht

customs control
de, en
The future of customs audits – it does not always need an external view
23-01-2022

A status quo of the customs and export control relevant processes in the company is important for an effective internal control system (ICS) as well as for your own 'clarity'. We know from our experience that processes in the customs area often remain unchanged for a long time and have 'grown historically'. As a result, potential savings, especially in the area of digitalisation, are often not recognised.

Janine Lampprecht

customs control
en, fr
Extending the ISO Audit Data Collection Standard to improve Customs and indirect tax audits and bring some innovation into this field
20-11-2021

International Standard ISO[1] 21378:2019 aims to make data collection for financial audits more efficient and reliable. In this article, Dutch Customs explains the structure of this ISO Standard and why the Netherlands has submitted a proposal to extend it to cover data related to Customs and indirect tax audits. The article argues that this development is critical to facilitating post-control audits and bringing much-needed innovation in this field of work. At the same time, it will offer the business community the opportunity to reduce administrative burdens and improve their internal control processes and their compliance with regulations.

Richard van't Hof

customs control
en, fr
Extending the ISO Audit Data Collection Standard to improve Customs and indirect tax audits and bring some innovation into this field
20-11-2021

International Standard ISO[1] 21378:2019 aims to make data collection for financial audits more efficient and reliable. In this article, Dutch Customs explains the structure of this ISO Standard and why the Netherlands has submitted a proposal to extend it to cover data related to Customs and indirect tax audits. The article argues that this development is critical to facilitating post-control audits and bringing much-needed innovation in this field of work. At the same time, it will offer the business community the opportunity to reduce administrative burdens and improve their internal control processes and their compliance with regulations.

Richard van't Hof

customs control
de, en
Automated Random Sampling Control of Data Sets
25-06-2021

“In future, our tariffs will be set automatically”: This phrase is often associated with an “evolutionary” improvement of processes and innovative procedures. But who says that a machine is really doing it right? How do I know that the quality is good? Why are automated processes automatically assumed to be of good quality? The fact is that machines learn from real people. How do I check whether the quality is good?

Janine Lampprecht

customs control
de, en
Automated Random Sampling Control of Data Sets
25-06-2021

“In future, our tariffs will be set automatically”: This phrase is often associated with an “evolutionary” improvement of processes and innovative procedures. But who says that a machine is really doing it right? How do I know that the quality is good? Why are automated processes automatically assumed to be of good quality? The fact is that machines learn from real people. How do I check whether the quality is good?

Janine Lampprecht

customs control
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