Article 12 When carrying out checks, customs officers shall show their customs external auditing Certificates.

第十二条海关进行稽查时，海关工作人员应当出示海关稽查证。

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Law enforcement officers car that is used for the handling and supervision and auditing, tax collection and management law enforcement officers of business such as special motor vehicle.

执法执勤用车是指用于办案、监察、稽查、税务征管等执法执勤公务的专用机动车辆。

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The restructure also frees up skilled officers for investigation and auditing work.

BBC: Jersey Customs restructure saves ?29,000