1. What Is post-clearance audit?
A post-clearance audit examines the accuracy and legal compliance of customs declarations and related transactions at the premises of the parties concerned or by reviewing their records.
The principal legal basis in Türkiye is Articles 10 and 73 of Customs Law No. 4458.
Commercial and financial records that constitute their basis with past customs clearance of the company within the scope of inspection can be evaluated together.
This approach shows that customs control can only be continued after the process is completed, not at the stage where the goods pass through the border.
After addressed here, the control is the mechanism that is controlled by the company. After the exporter of the proof documents of origin, it can be noted with the same term, but it is a process based on different legal procedures.
2. What is the Difference Between Control and Secondary Control?
Both mechanisms serve the reevaluation of past customs transactions, as well as review methods and scopes differ.
After checkingThe company’s activities can be carried out with a broader approach of audit through records and certain periods or operations.
Secondary control The customs declarations and related records of the goods are focused on re-review.
After checking, the company’s business processes, commercial relations and accounting infrastructure can be evaluated in a wider framework, while certain declarations in secondary control and related transactions may be predicted.
Therefore, companies should not only be enough to check the declaration-based accuracy.
3. How to Choose for Control from Companies After?
Risk-based assessment plays an important role in planning audits.
In the applications described by the Ministry of Commerce, companies are indicated that the past customs and foreign trade transactions are evaluated by the methods of data analytics and are taken into control coverage from the companies that are deemed risky.
One of the tools used under these studies is the Control Pointing System (SKPS).
The elements that may be used in risk assessment may be associated with the processing structure and past activities of companies. However, the risk criteria used by the administration are not all public.
Reaching a particular transaction volume or operating in a particular sector does not automatically trigger an audit.
More meaningful approach in terms of companies is to detect the risks in their own processes in order to predict the possibility of auditing.
4. How to Work Control Process Afterwards?
The inspection process may occur from the following stages in general with differentiation according to the specifications of the relevant legislation and concrete examination.
Reporting of audit
Afterwards, the rule that the Control Regulation of Control and Risk Procedures shall be audited in accordance with the 10th article is at least less than the initial date 10 days ago reported.
The audit may be postponed under the conditions prescribed by law. The authorities may also dispense with advance notice where giving notice could jeopardise the purpose of the audit.
Therefore, it should not be taken if the control will be reported in advance.
Review of information and documents
Information and documents may be requested for commercial transactions, customs declarations, accounting records and other related obligations from the company during the inspection.
The review may focus not only on the presence of documents, but also in compliance with their accuracy, consistency and relevant legislation.
Evaluation of Results
The specified considerations during the inspection and their legal results are evaluated in the framework of the legislation.
Final interview and reporting
The final interview can be made within the framework of the conditions prescribed in the legislation, the results can be connected to the holding and the evaluation report can be edited.
At this stage, it is important to prepare the company’s descriptions with technical and legal basis.
5. What Fields Are Reviewed After Checking?
The scope of the audit may vary according to the company’s activities and designated risks.
However, the following areas are among the basic risk headers in terms of customs compliance assessments.
GTIP and tariff classification
The products are classified and classified under the right GTIP, the technical bases of classification and different codes for the same products are used and not used.
Customs clearance
The relationship between import price and customs asset, the elements required to be added, royalty and license fees, associated party operations and other valuable elements can be paid.
Origin and preferential trade applications
The accuracy of the declarations of origin, conditions of preferred tax applications and compliance of the proof documents of origin can be examined.
Foreign trade policy measures
Anti-damping taxes, surveillance applications, additional customs duties, import permissions and obligations regarding product safety may be per day in the trade private.
Customs regimes
It can be assessed whether the processing, temporary import, antrepo and other customs regimes are properly fulfilled.
Accounting and payment records
The consistency between commercial invoices, accounting records, cost accounts, contracts and payment movements can be reviewed with the information on customs declarations.
6. What Documents should be prepared in the Pre-Assistence of Companies?
Documents to be prepared vary according to the scope of the audit. However, companies are useful to create a basic document and registration inventory.
For example in this inventory, the following records may include:
- Customs declarations and attachments
- Commercial bills, transportation and insurance documents
- Purchase contracts and order records
- Product technical documents and GTIP classification bases
- Documents and related supplier records
- Bank payments and accounting records
- Royalty, licensing and service contracts
- Import permissions, eligibility documents and regime records
- Customs clearance correspondence and related transaction documents
Critical point is that documents are not only available; when necessary, they are associated with a certain declaration or transaction.
Document storage times and access obligations should also be evaluated in the type of processing with the relevant legislation.
7. Most frequently encountered Control Qualities in Inspection Preparation
It is possible to encounter the following vulnerabilities in internal control processes of companies:
Data inconsistencies between units: Buying has different information for the same processing of logistics, finance and customs units.
Not to check supplier information: Use of GTIP or origin information reported by the supplier without adequate verification.
No match of accounting and customs records: It should not be evaluated in customs terms of the elements that may affect the payments or assets made from the time.
No trace of past transactions: Repeating the same error on numerous declarations.
Lack of written procedure: It should not be clearly defined by responsibilities and control steps in customs transactions.
Regular evaluation of these risks within the company is an important element of audit preparation.
8. What should be done first when the Audit Notice is coming?
It is important to conduct a coordinated and recordable process when the audit notification is received.
First of all, the scope of the notice, period, legal basis and information-documents should be carefully examined.
Then a coordination structure should be created with the participation of customs, foreign trade, finance, accounting, law and other functions needed.
The determination of a single communication and document coordination officer within the company can reduce the risk of providing contradictory or missing information to different units.
It is necessary to support the disclosures to be prepared in the audit process with existing records and to evaluate the possible incompatible incompatible compliance with the legislation.
Creating, replacing or storing documents in a way that is contrary to reality after documents is not a method of preparation.
9. After-Control Preparation Program for Companies
The purpose of an effective preparation program is to systematically determine the risks of the company’s past processes, not only to meet audit demands.
The program can be configured at five basic stages.
First stage — Trading inventory: Import and export operations are classified on the basis of product, regime, supplier, period and processing volume.
Second stage — Risk assessment: The risk areas are determined in terms of GTİP, asset, origin, tax and foreign trade policy obligations.
Third stage — Sampling review: The declarations and basis records of the transactions selected according to the risk level are compared.
Fourth stage — Reporting of findings: The detected incompatibleities are evaluated with potential financial effects and corrective operating needs.
fifth stage — Continuous monitoring: Control results are transferred to work processes; responsibles, control is often determined and re-evaluation criteria are determined.
This structure can turn the company’s audit preparation into a continuous fit mechanism from a temporary document collection work.
C-INSPEC PERSPEECTIVE
Inspection Preparation, Starts Before Audit Notification
One of the basic problems that companies face in control processes is that the information about customs clearance is distributed to different departments.
In the operation unit of customs declaration, commercial contract purchasing department, payment records finance and technical characteristics of the product can be found in another unit.
Even if these records appear correctly alone, the inconsistencies between them can create significant customs risks.
Therefore, companies are not enough to ask themselves only the following question:
“Can we offer our documents when I came to my review?”
The questions you need to evaluate are:
- Are we able to disclose our customs declarations with basic documents?
- Can we verify our tax and asset calculations?
- Are the technical bases of our GTIP and origin decisions available?
- Can we detect repetitive risks in past operations?
- Can we match customs transactions with our financial and accounting records?
- Are we able to report the detected risks in a measurable way to upper management?
After C-INSPEC approach, the preparation for control is not only the compliance examination of the legislation; the company’s customs risk identification, measurement and management capacity is evaluated.
The goal of this approach is to create a sustainable customs compliance structure regardless of the possibility of audit.
10. What Can After Control Soner Be?
Afterwards, any significant incompatibility may not be detected.
However, if it is determined to affect customs duties or other obligations during the examinations, additional accrual, administrative sanctions or other legal processes may come to the agenda according to the characteristics of concrete incident.
A finding does not automatically result in a fine. The legal consequences depend on the nature of the conduct, the applicable legislation and the circumstances of the case.
Therefore, in the evaluation of audit findings, both technical customs information and related legislation provisions should be addressed together.
Frequently Asked Questions
What is the post-clearance audit the customs?
After check, the customs transactions performed in the past and the accuracy of the declarations concerning them is the company's records and the related documents.
Who does control from then?
After Turkey, the control company audits are carried out by the inspectors of the Ministry of Commerce within the scope of the relevant legislation and authorizations.
Are you informed before checking out?
As a rule, notice is given at least 10 days before the audit begins. The legislation also provides for exceptional cases in which advance notice may be omitted.
How many years of operations are followed after check?
The period of the inspection is determined according to the concrete control program. In the description of the SKPS of the Ministry of Commerce The past three-year transactions for risk analysis are evaluated, but this does not mean that the scope of each audit is necessarily limited to three years. Taxation and other legal results should also be examined.
What documents are requested in the check after?
Depending on the scope of the audit, customs declarations, commercial bills, contracts, accounting records, payment documents, product technical information and other related records may be requested.
Are there penalties apply as a result of check after?
In the case of a violation of the legislation, additional compensation or administrative sanctions may be subject to the nature of the concrete event. However, every audit or finding does not mean direct penalties.
Conclusion
post-clearance audit is an important control mechanism that customs and foreign trade transactions can be reevaluated through the past activities of companies.
The level of preparation for these audits of companies is associated not only with the provisions and documents, but also to disclose the legal, commercial and financial basis of transactions.
Therefore, it is important to strengthen the risk-based internal controls, regular trading reviews and inter- departments data consistency for sustainable management of customs compliance.
It is valuable to be ready when it comes to inspection. However, the main goal is to provide reasonable assurance of the accuracy of the processes, although it does not come from control.
Legislation and Official Sources
- 4458 No Customs Law — Particularly 10 and 73 thirds.
- Control Regulation of Control and Risk Procedures — 27.10.2008 dated 27037 Official Gazette and subsequent changes.
- Ministry of Commerce — Statements on audits and secondary control reviews of the company, 07.07.2026
- Ministry of Commerce — after the first nine months of 2026 and secondary control results, 30.10.2026
C-INSPEC ⁇ Audit • Compliance • Advisory
This publication has been prepared for general information purposes. The features of legislation, administrative operations and event in the process of somut audit should also be evaluated.
Last updated: 4 November 2026
