SML provides professional and unbiased opinions through audits on transaction prices and assurance services. The audit activities are meant to validate fair assessments of Classification and Valuation and ultimately ensure that Government revenue, through import taxes,  is not compromised but properly determined for collection.

With SML, the assurance of accurate Classification and Valuation assessments, in validating imported goods and transaction prices in its Audit is guaranteed. This is of particular importance to developing countries, where revenue mobilization is critical to development. SML conducts Transaction Audit using our flagship Audit management system, SMOPS.

The audit of imported goods is embarked on by SML after all available and necessary documentation of goods have been examined, classified, and fair assessment done by Customs. The purpose of our transaction audits is to measure and help improve the compliance levels of traders and the importing public. It is to ensure that accurate classification and fair assessment are secured to guarantee the appropriate import revenue levels.