¿Qué es Auditoría posterior?
Auditoría posterior A formal review and examination of customs entries, shipping documentation, or trade records conducted after goods have been cleared, typically by customs authorities, to verify compliance and proper payment of duties/taxes.
Source: Incoterms 2020 (ICC), FIATA, IATA DGR, WCO
How is “Auditoría posterior” Used in Practice?
La auditoría posterior de aduanas reveló discrepancias en el valor declarado de varios envíos importados.
Certification Exam Relevance
Who Needs to Know This Term?
- Freight Forwarders
- Supply Chain Managers
- Customs Brokers
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¿Qué es Auditoría posterior?
A formal review and examination of customs entries, shipping documentation, or trade records conducted after goods have been cleared, typically by customs authorities, to verify compliance and proper payment of duties/taxes.
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