Customs audit procedure requires auditees to preserve records and cooperate with officers, with notice and procedural safeguards. Customs audits require auditees to preserve and timely produce true and correct records, including electronic records and books of account, and to render assistance to proper officers. Audits cover verification of declarations, licences, authorisations, accounts and may include inspection or sampling of goods. Proper officers must give advance notice for on site audits, inform auditees of objections before finalising reports, complete on site audits within a prescribed period subject to limited extension, and may engage approved professionals where necessary.