Subsection 3.3: Internal control systems

In accordance with the provisions of Article 25, paragraph 1, letter f) of the AE CAU , you must have an administrative organization that corresponds to the type and size of your company and is suitable for the management of trade in goods and also carry out internal controls that allow preventing and detecting illegal or irregular transactions.

3.3.1

During the auditors' visit, you must provide evidence that you regularly and thoroughly review procedures, document any changes, and notify affected personnel of these changes.

3.3.2

Examples of types of audits include:

• the internal audit carried out within your company or by your parent company,
• External audits carried out by clients, independent accountants or auditors, or the customs authority or other government departments.

Likewise, when customs authorities visit your facilities, you must provide them with all relevant reports, as well as evidence that appropriate measures have been taken to correct any deficiencies detected.

3.3.3

Permanent data and master files refer to essential information about your business, such as the names and addresses of your customers and suppliers, product files containing information about the description of goods, codes, and origin of goods, etc.