Customs Audit: Everything You Need to Know to Prepare Your Business with Confidence

In 2024, French customs conducted 2,433 audits with economic operators, according to the General Directorate of Customs and Indirect Taxes (DGDDI). Any company that imports, exports, or stores goods under a customs regime may be concerned.

Unlike an inspection, a customs audit is not a punitive operation. It is an expert assessment that evaluates the compliance of your operations and identifies areas for improvement. Here is how it works and how to prepare for it.

What Is a Customs Audit?

A customs audit is an expert mission conducted by customs services to assess the degree to which a company masters its customs operations. As specified in the customs audit charter published by the DGDDI, it is neither an inspection nor an investigation, but an independent and objective activity.

The auditor, attached to a Regional Audit Service (SRA), examines the company's internal organization, its clearance processes, its information systems, and the reliability of its declarations. Their role is twofold: verifying compliance with the Union Customs Code (UCC) and identifying risk areas that could weaken the company.

Several types of customs audits exist depending on the context:

• The authorization audit provides access to simplified clearance procedures or the Authorized Economic Operator (AEO) certification.
• The follow-up audit verifies, generally every three years, that the company maintains its compliance after certification.
• The operational audit assesses the regularity of ongoing clearance operations.

All companies involved in international trade may be concerned: importers, exporters, carriers, freight forwarders, registered customs representatives (RDE), and customs warehouse holders.

What Is the Difference Between a Customs Audit and a Customs Inspection?

Confusion between a customs audit and a customs inspection is common. It deserves to be clarified, as the two processes have neither the same purpose nor the same consequences.

A customs inspection, governed by Article 60 and following of the national Customs Code, is a verification carried out by customs officers on goods, documents, or means of transport. It can occur at any time (at import, at export, or after the fact) and can result in reassessments or even financial penalties.

A customs audit, on the other hand, follows a partnership logic. The company is notified in advance, the schedule is planned jointly, and the objective is not to penalize but to evaluate and support. The audit report makes recommendations, not penalties.

Key point: a customs inspection can be triggered without notice and result in fines. A customs audit is announced, collaborative, and oriented toward improving practices.

How Does a Customs Audit in a Company Proceed?

A customs audit follows a structured process in three phases.

The Preparation and Notification Phase

The customs administration notifies the company of the audit and sends it a self-assessment questionnaire (QAE). This document, which can be submitted via the SOPRANO online service, allows the company to take stock of its customs practices before the auditors arrive.

The DGDDI's AEO circular emphasizes that advance preparation determines the smooth running of the entire process. The company must gather the necessary documents (customs declarations, commercial invoices, certificates of origin, transport contracts) and identify the contacts who will be involved.

The On-Site Audit

The SRA auditors visit the company's premises for a duration that varies depending on the size and complexity of the operations. They conduct interviews with customs, logistics, and accounting managers, and verify compliance on three fundamental pillars.

The tariff classification of goods (combined nomenclature, HS/TARIC codes), the declared customs value, and the origin of products. These three elements determine the applicable duties and taxes and concentrate the majority of error risks.

The auditors also examine the information systems used for clearance operations. Document traceability is a closely scrutinized point: being able to instantly retrieve all documents attached to a given declaration is a considerable advantage. Companies that rely on digital customs management tools save precious time during this phase, since each file is accessible in a few seconds without searching through physical archives.

The Audit Report and Follow-Up

At the conclusion of the audit, a detailed report is submitted to the company. It lists the persons met, the mission objectives, the reference framework used, and, above all, the findings: discrepancies, non-conformities, and observations.

The company has a 30-day period to present its observations and, if applicable, contest certain points. A corrective action plan is then established, with improvement and optimization recommendations. Following validation, a risk monitoring plan is proposed by the customs authority.

Why Anticipate a Customs Audit?

Companies that adopt a proactive approach reap measurable benefits.

First, in terms of reducing financial risks. In the event of an after-the-fact inspection (distinct from the audit), customs fines can represent one to three times the amount of evaded duties. For third-class offenses, the penalty reaches 10,000 euros or 5% of the compromised duties and taxes. Identifying and correcting errors in advance avoids these reassessments. Customs also makes anticipation tools available, such as binding tariff information rulings (6,339 issued in 2024), which secure the classification of your goods.

Next, anticipation makes it possible to optimize duties and taxes actually owed. A refined tariff classification, a correctly determined customs value, or the use of preferential agreements can generate significant savings on import-export operations.

Finally, a well-prepared audit opens the door to simplified clearance procedures and, ultimately, to AEO certification. Concrete operational advantages for companies that process large volumes of declarations.

How to Prepare Your Company for a Customs Audit?

Verify the Compliance of Your Declarations

Auditors systematically examine three pillars. The first is tariff classification: are your goods declared under the correct combined nomenclature codes? A classification error can result in under-taxation or over-taxation, and in both cases, the company is in violation.

The second pillar concerns customs value. It must reflect the actual transaction value, including or excluding certain costs according to UCC rules. Value adjustments (royalties, transport costs, commissions) are a common area of error.

The third pillar is the origin of goods. Preferential origin and non-preferential origin follow distinct rules. Certificates of origin must be valid, consistent with suppliers and applicable trade agreements.

Structure Your Customs Function

Beyond the compliance of declarations, auditors evaluate the overall organization of your customs function. Do you have written procedures? Are your teams trained in regulatory developments? Is documentary traceability assured?

It is on this last point that the difference is made in practice. During an audit, inspectors select declarations at random and request all associated documents. With a platform like Customeo, each file is retrieved in a few seconds: simply enter the declaration number to access all attached documents, without searching through physical archives sometimes stored in distant warehouses. The data is secure, centralized, and immediately accessible, which customs services particularly appreciate.

Conduct a Prior Internal Audit

Conducting an internal audit (or using a specialized service provider) allows risk areas to be identified before the administration does. The self-assessment covers the same scope as the official audit: declaration compliance, process organization, and information system reliability.

This voluntary approach is all the more relevant if your company is considering applying for AEO status, since the authorization audit will cover exactly these criteria.

Customs Audit and AEO Status: What Is the Connection?

The customs audit is the mandatory step to obtain the Authorized Economic Operator (AEO) certification, a status granted by European Union customs authorities. Two types of authorizations exist: AEO Customs Simplifications (AEOC) and AEO Security and Safety (AEOS), with the possibility of combining the two (Full AEO).

In France, approximately 1,555 companies hold AEO certification, placing the country third in Europe behind Germany and the Netherlands. On certain platforms such as Roissy-CDG, more than 90% of declarations are processed by AEO-certified operators.

The benefits of certification:

• Significant reduction in the number of physical and documentary inspections
• Priority processing of customs declarations
• Mutual recognition with partner countries (international agreements)
• Facilitated access to simplified clearance procedures

The certification process involves submitting an application on the SOPRANO online service, followed by a file examination and an on-site audit. Once certified, the company undergoes a follow-up audit approximately every three years to verify that its compliance is maintained. Derudder, AEO-certified and operator of the Customeo platform, went through its latest follow-up audit by relying on the digital centralization of all its declarations, making each verification almost instantaneous.

The Customs Audit: An Opportunity Rather Than a Threat

Three points to remember: an audit is a collaborative process (not a penalty), documentary preparation and traceability make the difference, and anticipation turns an obligation into an optimization lever.

Companies that structure their customs function and rely on digital management tools go through audits without difficulty. Those that discover their shortcomings on the day of the audit face heavy corrective action plans and, in the worst case, the loss of certain authorizations.

Whether you are a freight forwarder, carrier, or industrialist, preparing for your next customs audit starts today. By centralizing your clearance operations on an appropriate platform, you lay the foundations for lasting compliance.