Customs Supporting Documents: THE AUDIT TRAIL

In my early Customs days, assembling supporting documents was like a ritual. It was even like a science. We would dismantle and re-assemble hordes of documents. There was a method to it and a purpose behind each file type. It was important to collate and re-assemble documents into a specific sequence. It had to do with a concept known in the auditing profession (and numerous others) as the “Audit Trail”. An Audit Trail in this scene has to do with a set of documents which, if put into order of occurrence (whether in forward or reverse order) should resemble a chain of events. The chain tells you a story. Anything missing in the chain or that is out of sink in the story is cause for concern and hence, cause for an in-depth assessment.

Clearance Instructions: PURPOSE

It is commonly referred to as the Clearing and Forwarding Instructions. Such instructions are made out on a shipment level. There are two components namely 1) Clearing, and 2) Forwarding. The completion of the form is a requirement by the LSP (Logistics Service Provider) for a Trader to ‘instruct’ or inform them of clearing and forwarding requirements.