Answer by Lisa Wulfsohn, Malvern 3144 VIC

• You should respond to Customs in writing. Acknowledge the audit and express your willingness to comply.
• Customs will arrange a meeting between you and the audit team. It is a good idea to examine your import and export transactions before the meeting because mistakes voluntarily reported to Customs will be viewed favourably.
• The audit team will examine any commercial documents relating to your dealings with Customs and may examine the systems and processes you have in place for providing information to Customs.
• The audit team has the right to examine records for transactions that took place up to 5 years ago.
• The documents you may be required to produce include:
  • orders;
  • confirmations;
  • bills of lading;
  • air waybills;
  • permits;
  • invoices;
  • contracts;
  • packing lists;
  • correspondence; and
  • evidence of payments made or received.
• The audit team are required to:
  • be professional at all times;
  • answer any questions you might have about the audit process;
  • comply with privacy and confidentiality legislation; and
  • carry identification and authorisation documents.
• You are welcome to include your licensed customs broker, lawyer or any other representative in the audit process.
• The audit team will not be looking for errors to get you in trouble. Their main aim is to find ways that errors can be avoided in future. If errors are found in your records the audit team will:
  • discuss the errors with you;
  • make adjustments where legislative guidelines allow them to; and
  • impose penalties if that is considered appropriate. You will have an opportunity to explain the circumstances surrounding the error to Customs.
• You have the right to contest the audit team’s assessment. If you disagree with the outcome of the audit you should contact the audit manager.
• You are personally liable for fulfilling your legal obligations as an importer or exporter even if you have paid a professional to advise or assist you in your dealings with Customs.