Controls
This chapter outlines the internal control environment that supports customs and excise compliance at terminal level. It distinguishes between three interrelated layers of control: operational internal controls, general compliance controls, and license compliance controls. Together, these ensure that all relevant activities are performed in accordance with legal requirements, license conditions, and internal standards.
Operational Internal Controls
Operational controls govern the accurate and consistent execution of customs- and excise-related ...
General Compliance Controls
General compliance controls are preventive and governance-focused, ensuring that activities at th...
License Compliance Controls
License compliance controls ensure that the terminal continues to meet the conditions of its cust...
Learning
A key element of maintaining an effective Customs and Excise Compliance Framework is ensuring tha...