On-site post clearance audit clarified to encompass document and premises examinations and sampling, enforcing compliance obligations. On-site post clearance audit regulations define audit as examination of bills of entry, shipping bills, invoices, packing lists, import licences and books of account, potentially including inspection of goods at the premises and drawl of samples; 'books of account' covers written, printed and electronic records; 'premises' includes locations where goods and records are ordinarily kept, registered offices and premises indicated in the Importer Exporter Code; terms undefined herein adopt meanings from the Customs Act, 1962.