BSIS05401:2024 BSlStandardsPublication Audit data collection Customs and indirect tax extension bsi. BSISO5401:2024 BRITISHSTANDARD National foreword ThisBritishStandardistheUKimplementationofIS05401:2024. TheUK participation in itspreparation was entrusted toTechnical CommitteeW/-,ConsumerProductsand Services SectorPolicyand Strategy Committee. Alistof organizationsrepresentedonthiscommitteecanbeobtained on request to its committee manager. Contractualand legal considerations This publication has been prepared in good faith,however no representation, warranty,assurance or undertaking (express or implied)is or willbemade, and noresponsibilityor liabilityis orwill be accepted byBsIin relation to the adequacy,accuracy, completeness or reasonablenessofthispublication.All andanysuchresponsibilityand liabilityis expresslydisclaimedtothefullextentpermittedbythelaw. This publication is providedas is,and isto beused at the recipient's ownrisk. The recipientis advised to consider seeking professional guidance with respecttoitsuseofthispublication. This publication is not intended to constitute a contract. Users are responsibleforitscorrectapplication. TheBritishStandardsInstitution2024 PublishedbyBSIStandardsLimited2024 ISBN9780539274295 ICS03.120.20 1on01/05/2024 Compliance with aBritish Standardcannotconferimmunityfrom legalobligations. This British Standard was publishedunder theauthorityofthe StandardsPolicyand StrategyCommitteeon30April2024. Amendments/corrigendaissued sincepublication Date Text affected