The process of handling a customs or trade audit or verification can be an extraordinarily difficult experience for the uninitiated. Many customs managers who successfully complete a customs audit or verification in Canada have: (1) a good understanding of current regulatory requirements; (2) systems and processes for tracking information and documents; (3) an ability to provide timely and accurate responses; and (4) reviewed potential audit or verification compliance issues with a customs advisor prior to responding to an auditor or verification officer. Customs managers may conduct self-reviews in order to prepare for an audit. Non-compliance discovered in the course of a self-review may, in some circumstances, be disclosed to government officials in order to avoid penalties. The Canada Border Services Agency (CBSA), the Canada Revenue Agency (CRA) and Foreign Affairs and International Trade Canada have voluntary disclosure programmes.
Global Trade and Customs Journal