In addition to the above methods, customs auditors also use the following methods to assist in the audit.
1. Bank investigation method
It is mainly aimed at the audited party’s receipt and payment documents or domestic receipt and payment vouchers that have been altered or suspected of being forged. Through bank investigation, the real situation of the audited party’s receipt and payment of foreign exchange or domestic receipt and payment is understood.
2. On-site verification of flow method
After the goods are cleared by customs, check on-site to see whether the goods have arrived at the specified place. This practice is mainly aimed at goods imported by manual, tax reduction and exemption, etc.
3. Production capacity analysis method
It is mainly to analyze whether the import and export situation of the audited party is normal by comparing the processing trade import volume of the audited party with its actual production and processing capacity.
4. Check warehouse records
By checking the detailed records of each entry and exit of the warehouse, verify whether the use and flow of imported and exported goods are reasonable.