事後監査とは？
事後監査 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 “事後監査” Used in Practice?
税関の事後監査で、過去の会計年度におけるいくつかの輸入貨物の申告価格に不一致が判明した。
Certification Exam Relevance
Who Needs to Know This Term?
- Freight Forwarders
- Supply Chain Managers
- Customs Brokers
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事後監査とは？
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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