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<h1>Regulation 4 mandates 15-day notice for customs audits at importers/exporters, allowing voluntary duty payments and data verification.</h1> Regulation 4 of the On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011 outlines the procedure for conducting audits. The Superintendent of Customs and Central Excise or Appraiser must provide at least fifteen days' notice before conducting an audit. They may request prior information and visit the premises to gather relevant data. The audit is conducted at the importer's or exporter's premises, and objections must be communicated before finalizing the report. If the importer or exporter agrees with the findings, they can make voluntary duty payments. The officer may inspect goods, take samples, and copy documents for duty assessment verification.