Customs audit definitions establish broad verification powers over goods, records, business premises, and persons involved in cross-border trade.

Customs Audit Regulations, 2018 define audit as verification of declarations, records, licences, accounts and other material relating to imported, exported or dutiable goods, with inspection or sampling where necessary. An auditee includes importers, exporters, custodians, warehouse licensees and others involved in the movement or dealing of such goods. Audit reports, books of account, electronic records and premises are broadly defined, and undefined terms adopt the meanings assigned under the Customs Act, 1962.

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