audit
as defined in Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16…, Article 5, point (28) (Definitions)
a type of customs control in the form of specific acts performed by the customs authorities in order to collect and evaluate evidence on the compliance of an economic operator’s management, organisation, internal procedures or internal systems with the relevant rules and requirements
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Also defined in
- Commission Implementing Regulation (EU) 2017/373 of 1 March 2017 laying down common requirements for providers of air… 02017R0373-20220127, bI.p31
a systematic, independent and documented process for obtaining evidence and evaluating it objectively to determine the extent to which requirements are complied with