Indicator

Risk description

Possible solutions

References

Internal control procedures

Inadequate control within the applicant over the business processes.

No/weak internal control procedures offer possibilities for fraud, unauthorised or illegal activities.

Incorrect and/or incomplete recording of transactions in the accounting system.

Incorrect and or incomplete information in customs declarations and other statements to customs.

appointment of a responsible person for quality in charge of procedures and internal controls of the company;

make each head of department fully aware of internal controls of their own department;

record the dates of internal controls or audits and correct identified weakness through corrective actions;

notify the customs authorities if fraud, unauthorised or illegal activities are discovered;

make the relevant internal control procedures available to the personnel concerned;

create a folder/a file in which each type of goods is linked with its own related customs information (tariff code, customs duty rates, origin and customs procedure) depending on the concerned volume of goods;

appointment of responsible person(s) for managing and updating the customs regulations applicable (inventory of regulations): i.e. update data in the enterprise recourse planning (ERP), clearance or accounting, software;

Inform and educate staff regarding inaccuracies and how one can prevent them from happening.

Having procedures for recording and correcting errors and transactions in place

SAQ 3.3

ISO 9001:2015, sections 5, 6, 7 and 8