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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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Customs audit


A customs audit is the examination of accounts and other business records. It verifies the compliance of the trader with the relevant legislation and customs requirements. The electronic declaration facilitates importers and exporters by relieving them of lodging physical documents to customs.

Customs assumes that all declarations submitted contain the correct information. As misdeclarations are possible, it is necessary to validate a selection of declarations by audit to confirm compliance.

If your trading activities include imports, exports or both, you may be subject to a customs audit.

If you're selected for audit

You will be notified by the Customs & Immigration Service who will advise on what will happen next.

What happens during the audit

  1. You will be asked questions about your book-keeping and how your business operates
  2. Your books and records will be examined to validate your records against customs declarations
  3. If discrepancies are identified, these will be discussed with you and the Officer conducting the audit will discuss proposals to correct them

Time limits for paying duties you owe

If you owe money as a result of the audit, you will be informed of how long you have to pay.

If you're dissatisfied with the auditor's conclusions

In the first instance you should discuss this with the Officer who conducted the audit. If it still cannot be resolved you can ask for the matter to be referred to the Senior Officer of Goods Control.

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