Audits
Article 69
1. For the purpose of audits, the customs authorities may: (a) conduct an examination of the economic operator’s management, organisation, internal procedures or internal systems, such as accounting and logistics, in order to gather, assess and provide evidence on the economic operator’s compliance with relevant rules and requirements applied by the customs authorities; (b) conduct an extensive analysis of the economic operator’s operations, processes, systems and internal controls. 2. Audits may be carried out at the premises of the importer, exporter, holder of the goods, any other person directly or indirectly involved in those operations in a business capacity or any other person in possession of the documents and data relevant for the audit.