Примери за използване на Customs audit на Английски и техните преводи на Български
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Are you ready for a Customs audit?
Customs audits, fines, penalties and seizures.
Are you ready for a Customs audit?
The new version of the Customs Audit Guide(2014) sets out risk indicators for the post-clearance audit. .
The Commission will propose to amend the Customs Audit Guide.
The Member States have access to the Customs Audit Guide, the use of which is not mandatory but which should guide them in the conduct of the post-clearance controls they carry out.
We found that Italy does not carry out post-release audits as defined in the Customs Audit Guide, not even in respect of AEO.
Algirdas Šemeta, Commissioner for Taxation, Customs, Audit and Anti-Fraud, said:"This report reflects two cornerstones of sound financial management: transparency and responsibility.
While the exchange of risk information is a legal requirement,the risk criteria as defined in the Customs Audit Guide(CAG) are not legally binding.
Fourth indent The Commission will review the Customs Audit Guide to consider further development of common standards for ex-post audits and will consider in the Customs Code Committee the issue of standards.
(30)‘Post clearance audit is a method of controlling economic operators through examination of their accounts, records and systems.'Source: Customs audit guide.
The work on enhancement of the Customs Audit Guide will start in 2010.
First indent The Commission will urge Member States to implement without delay the recently created framework on simplified procedures.The Court's control model will be considered when revising the Customs Audit Guide.
The Commission is encouraging the Member States to use the Customs Audit Guide bearing in mind that these guidelines are not legally binding.
As an example, in Italy, the selection of post-clearance audits is typically based on the characteristics of individual transactions andnot, as recommended in the Commission's customs audit guide, on the profile of companies.
We also observed that the updated version of the Customs Audit Guide, issued by the Commission in 2014, does not cover some of the shortcomings we identified in our visits to Member States, such as issues related to how to deal with imports cleared in other Member States.
Moreover, in its traditional own resources inspections, the Commission recommends always to Member States that they follow the Commission's Customs Audit Guide, though neither the Guide nor post-release audits are mandatory.
The Commission distributed the Customs Audit Guide to all Member States' customs authorities in order to strive for a fully harmonised approach to audit for the purposes of customs controls and to promote recognised audit controls within the EU.
The Commission, in its inspections, regularly examines the post-clearance controls including audits carried out by the Member States andencourages them to make use of the Customs Audit Guide in the conduct of those controls/audits.
The Customs audit guide was developed under the Customs 2007 programme and is an agreed guideline between the Commission and the Member States on how ex-post audits in customs should be carried out. It has been translated into 19 languages and distributed to Member States.
The Commission's objective2 is to make national customs administrations act as if they were one and to this end it hasalso developed guidelines(‘soft law') regarding customs audit in general and controls on simplified procedures in particular.
Regarding the standardisation of ex-post audits, the Commission produced in 2007 the Customs audit guide15 which covers all customs procedures. This guide does not take into account the risk of loss of TOR by time-barring16 nor does the section on audit methodology cover key aspects such as risk assessment tools, sampling methods and audit risks.
Where weaknesses have been found it will request the Member States to take remedial measures.(a) 2.14.(i) While the exchange of risk information is a legal requirement,the risk criteria as defined in the latest version of the Customs Audit Guide(March 2014) are not legally binding.
The Commission's‘Customs audit guide' was not often used by national services, in which case they used their own methodology. Although these services endeavour to apply a coherent approach for audits, for example by using standard checklists, reporting or trader risk-rating templates, customs auditors followed their own individual approaches and the documentation in the reviewed trader files was often inconsistent and/or incomplete.
Taxation Customs Anti-fraud and Audit.
Taxation Customs Anti-fraud and Audit.
Algirdas ŠEMETA: Taxation and Customs Union, Audit and Anti-Fraud.
Outsourcing to SGS also compensates for any temporary deficiencies in customs training and audit skills.
The time has come foran ambitious VAT reform." said Algirdas Šemeta, Commissioner for Taxation, Customs, Anti-fraud and Audit.