Audit · 05
Audit & enforcement
Audits reopen the old declaration. Do not start a new shipment theory first.
First job Preserve the declaration file and the live issue before treating it as a new import plan.
Start here
Key considerations
- What is customs asking about — code, value, or origin?
- Which entries are in scope?
- What records still exist?
Decision map
Keep the question bounded.
- Freeze the fileDeclarations, invoices, contracts.
- Name the issueHS versus value versus something else.
- Respond with counselThis hub does not draft the reply.
Curated resources
Open the asset that matches this job.
China trade and customs law guide
National classification, valuation, declaration, clocks and audit map.
Import-export classification, tariffs and trade remedies
HS and tariff orientation for foreign trading companies.
Customs valuation and tariff compliance
Value and duty-base questions for importers and exporters.
Helpful to prepare
Facts that make the next conversation clearer.
These items are orientation aids, not a legal requirement list.
- Live issue in one sentence
- Years or entries in view
- Whether a deadline to reply exists
Evidence file
Preserve the record before the forum is chosen.
This is a preparation prompt, not a finding that any item is admissible or required.
- Declarations and entry numbers in scope
- Invoices and contracts
- Prior rulings or queries, if any
Local context
Add the port when local customs practice changes.
Clearance, bonded and audit practice can differ by port and FTZ after the national question is identified.
Open city and province guidesCounsel hand-off
Need trade and customs counsel?
This hub organises classification, value, clearance and clocks. It does not declare goods, compute duty or bind Customs on your facts.
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