When customs requests documents, start by identifying the transactions concerned, the relevant period and the response deadline. The aim is to present a coherent file, transaction by transaction.
Identifying the documents requested
TheArticle 15 of the Union Customs Code requires the documents and information requested to be supplied within any time limit specified. Its Article 48 governs post-release controls.
- The request received, its annexes and the declarations concerned.
- Invoices, contracts and transport documents.
- Evidence supporting the declared origin, tariff classification and value.
Checking consistency before responding
Keep the originals and identify the source of each document. Cross-check declarations against commercial documents and flag missing or conflicting information. Depending on the issue, technical teams, suppliers and the customs representative may provide clarification.
A classification issue may also call for consideration of a Binding Tariff Information. The time limits for notification of a customs debt are a separate issue to examine if the audit results in a claim for duties.
Preparing a structured response
Send the firm the request, the date of receipt and the stated deadline. Reviewing the documents makes it possible to prepare explanations and determine the appropriate next steps.
Contact the firm to discuss a similar matter and the steps appropriate to your situation.