Control and Auditing

The role of the Directorate's Enforcement and Compliance Department is first and foremost the customs clearance and present time control of incoming and outgoing cargo crafts, importation and exportation of goods and customs clearance of travelers and crew members. Included in the clearance is necessary inspection of documents before communication permission is granted because of the arrival of a cargo craft to the country, the delivery of goods and clearance of passengers and crew. The inspection of documents is the present time inspection of information either on paper or via electronic media.

When customs clearance, e.g. for a shipment of goods, has been finalized, the Enforcement and Compliance Department's role is over and the Audit Department steps in. The Audit Department's role is to take care of all customs auditing when customs clearance is done. Any type of customs clearance is potentially subject to auditing. Auditing is the part of customs control that inspects whether import charges are correctly paid after their levying. Whether information filed in the lawful reporting to the Directorate of Customs is correct, is also inspected during customs auditing.