Representation in the inspection after the release of the goods (in the ex-post inspection)

The customs authorities are entitled to notify the entity who carries out import, export, transit or other special customs procedure of the commencement of the post-release inspection. These inspections are also referred to as ex-post inspections, as they are carried out only after the customs procedure has taken place. A certain period or a certain package of transactions is checked. We recommend you seek a professional representation of experts in customs law from the moment of the announcement of this inspection. We provide this representation in cooperation with the law firm Prosman a Pavlovič advokátska kancelária, s.r.o.

Other consequences depend on the result of the post-release inspection. In a worse case it may be an additional charge of the customs debt and a customs offense sanction and, in the worst case it may be a prosecution.

For this reason, the audited entity needs to know its rights, obligations and what are the rights and obligations of the group carrying out the inspection. The audited entity needs to set out the procedural tactics, objectives and use all means of defence.

In cooperation with the law firm Prosman a Pavlovič advokátska kancelária, s.r.o. we have had many proceedings, which we have successfully brought before the Supreme Court of the Slovak Republic, whose decisions have the power of case law influencing decision-making and practice in similar cases.