PostClearanceKontrollen
PostClearanceKontrollen are customs controls carried out after goods have been released by the customs authorities. They aim to verify that declarations, duties, taxes, and prohibitions were correctly applied and that the information provided at clearance was accurate. These controls seek to ensure proper revenue collection, correct tariff classification and origin, and reliable trade statistics, while detecting fraud, misdeclarations, or non-compliance with regulatory requirements.
The scope of PostClearanceKontrollen typically includes import, export, and transit transactions, as well as regimes or
Procedures generally involve selecting cases for review, requesting documents, and conducting desk-based analyses or on-site audits.
Legal framework for PostClearanceKontrollen varies by country but is often anchored in national customs law and