Customs
事後監査
A formal review and examination of customs entries, shipping documentation, or trade records conducted after goods have been cleared, typically by customs authorities, to verify compliance and proper payment of duties/taxes.
Quick answer: A formal review and examination of customs entries, shipping documentation, or trade records conducted after goods have been cleared, typically by customs authorities, to verify compliance and proper payment of duties/taxes.
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Quick answer
A formal review and examination of customs entries, shipping documentation, or trade records conducted after goods have been cleared, typically by customs authorities, to verify compliance and proper payment of duties/taxes.
Why it matters
事後監査 matters because it supports clear communication in Customs contexts for Freight Forwarders, Supply Chain Managers, and Customs Brokers. It also connects to aviation training and exam language such as FIATA Diploma, CILT Certification, and IATA DGR.
Editorial context
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Definition
A formal review and examination of customs entries, shipping documentation, or trade records conducted after goods have been cleared, typically by customs authorities, to verify compliance and proper payment of duties/taxes.
Operational example
The customs post audit revealed discrepancies in the declared value of several imported shipments over the past fiscal year.
Localized example
税関の事後監査で、過去の会計年度におけるいくつかの輸入貨物の申告価格に不一致が判明した。
Definition language
English reference definition
Source
Incoterms 2020 (ICC), FIATA, IATA DGR, WCO
Exam relevance
- FIATA Diploma
- CILT Certification
- IATA DGR
Target audience
- Freight Forwarders
- Supply Chain Managers
- Customs Brokers
