Post-clearance audit is the inspection conducted by Customs Inspectors at the premises of the taxpayer after the delivery of goods, in accordance with Article 73 of the Customs Law No. 4458, to verify the accuracy of the declaration made to the customs authority. It is carried out to determine whether natural and legal persons have fulfilled their obligations foreseen in the Customs Legislation and other relevant regulations.

For companies subject to post-clearance audits, inspections are carried out not only regarding customs duties but also concerning declarations made about origin, tariff value, all permits obtained, accounting records, origin documents, and compliance with the conditions stipulated by the relevant customs regime.

Errors and deficiencies identified during post-clearance audits by customs inspectors can lead to significant irreparable damages and legal penalties.

In this context, foreign trade companies must pay close attention to the details of customs and foreign trade legislation and practices. They should prepare for post-clearance audits with the support of an expert customs consultancy firm. Otherwise, companies may face allegations of customs fraud, heavy penalties, loss of time, and reputational damage.

Varyant Customs, through its Post-Clearance Audit and Inspection services, identifies all potential risks and implements the necessary precautions to prevent them.

As a result of the audits and inspections conducted by our company, excess taxes and fees paid by many of our clients have been identified and successfully refunded.