en
az
ru
trNEW! Attention accountants: In addition to the tax authority, another government agency will also introduce a desk audit mechanism
- Date
- Views 10
NEW! Attention accountants: In addition to the tax authority, another government agency will also introduce a desk audit mechanism
A desk customs audit will be introduced in Azerbaijan. The new mechanism is provided for in amendments to the Customs Code that entered into force on September 3, 2026.
What is a desk customs audit?
According to the legislation, a desk customs audit will be conducted by examining and analyzing the information contained in customs declarations based on commercial, financial and transport documents related to foreign trade activities, as well as other documents obtained by the customs authority.
The main feature of the audit is that it will be conducted without adopting a separate decision and without visiting the location where the audited person carries out their activities.
Within what period will a desk customs audit be conducted?
A desk customs audit will be conducted within a period not exceeding 60 business days after the release of the goods.
A repeated desk customs audit of the same customs declaration will not be permitted.
If the customs authority sends international requests to obtain the necessary documents and information, the audit period may be extended by up to 30 business days.
What happens if discrepancies are identified?
If, after the completion of the desk customs audit, distorted, inaccurate or incomplete information is identified in the customs declaration and the documents attached to it:
the customs authority will send the foreign trade participant a notice within 5 business days requesting additional information, documents and explanations;
the requested information, documents and explanations must be submitted to the customs authority within 10 business days;
the additional documents and information submitted will be reviewed by the customs authority within 10 business days;
if the discrepancy is confirmed, the relevant decision will be sent to the foreign trade participant within 5 business days.
What if the documents are not submitted?
If the required documents and information are not submitted without a valid reason, the customs authority will have the right to calculate customs payments in accordance with the legislation based on the relevant information available to it and send a decision to the person concerned.
The customs authority’s decision must indicate information about the identified discrepancies, as well as the right of the person subject to the desk customs audit to appeal the decision.
A desk audit may result in an on-site audit
Another important point is that, depending on the results of the desk customs audit, an unscheduled on-site customs audit may also be conducted.
Therefore, the new mechanism requires businesses engaged in foreign trade operations to pay closer attention to the consistency between the information contained in customs declarations and the information reflected in accounting, financial, commercial and transport documents.
A desk customs audit will be introduced in Azerbaijan. The new mechanism is provided for in amendments to the Customs Code that entered into force on September 3, 2026.
What is a desk customs audit?
According to the legislation, a desk customs audit will be conducted by examining and analyzing the information contained in customs declarations based on commercial, financial and transport documents related to foreign trade activities, as well as other documents obtained by the customs authority.
The main feature of the audit is that it will be conducted without adopting a separate decision and without visiting the location where the audited person carries out their activities.
Within what period will a desk customs audit be conducted?
A desk customs audit will be conducted within a period not exceeding 60 business days after the release of the goods.
A repeated desk customs audit of the same customs declaration will not be permitted.
If the customs authority sends international requests to obtain the necessary documents and information, the audit period may be extended by up to 30 business days.
What happens if discrepancies are identified?
If, after the completion of the desk customs audit, distorted, inaccurate or incomplete information is identified in the customs declaration and the documents attached to it:
the customs authority will send the foreign trade participant a notice within 5 business days requesting additional information, documents and explanations;
the requested information, documents and explanations must be submitted to the customs authority within 10 business days;
the additional documents and information submitted will be reviewed by the customs authority within 10 business days;
if the discrepancy is confirmed, the relevant decision will be sent to the foreign trade participant within 5 business days.
What if the documents are not submitted?
If the required documents and information are not submitted without a valid reason, the customs authority will have the right to calculate customs payments in accordance with the legislation based on the relevant information available to it and send a decision to the person concerned.
The customs authority’s decision must indicate information about the identified discrepancies, as well as the right of the person subject to the desk customs audit to appeal the decision.
A desk audit may result in an on-site audit
Another important point is that, depending on the results of the desk customs audit, an unscheduled on-site customs audit may also be conducted.
Therefore, the new mechanism requires businesses engaged in foreign trade operations to pay closer attention to the consistency between the information contained in customs declarations and the information reflected in accounting, financial, commercial and transport documents.