Professional Documents
Culture Documents
Public Notice No 1874 - A Guide To Customs Audit
Public Notice No 1874 - A Guide To Customs Audit
html
Read more
PN 1874
Public Notice No. 1874 - A Guide to Customs Audit
What is a Customs audit?
A Customs audit is a process of verifying the compliance of a business with
the relevant legislation and Revenue requirements through an examination of
the accounts and other records of that business.
the name(s) of the official(s) who will carry out the audit,
the date and time of the audit,
the trading period to be audited.
1 of 3 8/02/2017 10:49 AM
Public Notice No. 1874 - A Guide to Customs Audit http://www.revenue.ie/en/customs/leaflets/pn1874.html
Should the chosen date not suit you for some good reason, you should contact
the auditor(s) to discuss an alternative date.
While it is not exhaustive, the following list of records should also be made
available to the auditor:
a. On arrival, the auditors will identify themselves and give you an indication
of the length of time they expect to spend on your premises,
b. To get a better understanding of your business the auditors may ask you
questions about our book-keeping and how your business operates,
c. The auditors then commence to examine your books and records, to
validate your records against declarations made for Customs purposes,
d. If the auditors find that adjustments are required the details of these will
be discussed ith you and you will also be notified in writing. Where
shortcomings are identified in your control systems the auditor(s) will
outline the issues and discuss proposals to correct these.
2 of 3 8/02/2017 10:49 AM
Public Notice No. 1874 - A Guide to Customs Audit http://www.revenue.ie/en/customs/leaflets/pn1874.html
3 of 3 8/02/2017 10:49 AM