The completion of customs clearance and the release of goods do not mean the customs cycle is entirely closed. Under the EAEU Customs Code, customs authorities reserve the legal right to initiate a post-clearance audit within 3 years from the date of release. This process evaluates the accuracy of the declared data and ensures all fiscal duties were fully settled.
Post-clearance controls are divided into two primary categories: Desk (Cameral) Audits and Field Inspections. Here is an operational breakdown of how they function and what differentiates them.

1. Desk (Cameral) Customs Audits
A desk audit is the most frequent regulatory control instrument. It is executed remotely, without visiting the importer's office or warehouses.

• The Process: The customs inspector evaluates your submitted declarations and matches your historical trade records against database indicators from their office.
  
• Document Requests: If the inspector detects anomalies (e.g., undervalued commercial invoices or suspicious HS Code assignments), an official administrative request is issued to the trader.
  
• The Importer's Duty: Upon receiving the request, you are legally bound to supply the requested backup documentation (bank transfer statements, contracts, transport invoices, or product tech passports) within a strict window—typically 10 to 15 business days.
  

2. Field Customs Inspections
A field audit represents a deep, structurally intense regulatory review. It takes place directly at the business premises of the trader (offices, production plants, or storage sites).

• The Process: Backed by an official order signed by the head of the customs authority, an audit team arrives at your facility. They possess the legal authority to inspect ongoing physical stock, access corporate accounting software (such as QuickBooks or 1C), and examine original paperwork files.
  
• Types of Field Audits: * Routine (Planned): Conducted based on pre-scheduled risk timetables (capped at a maximum of once per year per entity).
  • Unscheduled (Ad-hoc): Triggered if a prior desk audit reveals severe discrepancies or if law enforcement receives intelligence regarding contraband or misclassification.
  
• Duration: A standard field inspection cannot exceed a 2-month window (extendable by an additional month under exceptional legal circumstances).
  

What Inspectors Audit For
Customs audit divisions primarily target three focal risk areas:

1. Under-valuation of Customs Value: Verifying if invoice amounts match the real financial capital wired through bank portals to global suppliers.
   
2. Incorrect HS Code Allocation: Checking if cargo was intentionally misclassified under alternative codes to leverage lower duty margins or a 0% VAT rating.
   
3. Country of Origin Fraud: Confirming whether cargo backed by preferential tariffs actually meets the source requirements.
   

Emergency Support: If your enterprise is currently facing a desk or field customs audit, do not attempt to navigate the paperwork chain unassisted. Reach out to an expert immediately by dialing our central broker hotline at 011 60 60 60. The specialists at Brokers.am will structure your document package defensively and represent your commercial interests before customs authorities.