Customs audit procedure requires prior notice, disclosure of objections, auditee clarification, outcome communication, and timely completion of premises audits.

Customs audit may be conducted at the proper officer's office or the auditee's premises, with at least fifteen days' advance notice required for a premises-based audit. The officer may seek relevant records, information, electronic records and samples, or inspect goods. Objections must be disclosed before the audit report, enabling supported clarifications. Voluntary payments accepted by the auditee are recorded, and the audit outcome must be communicated. A premises-based audit is to conclude within thirty days, extendable by written order up to sixty days.

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