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of <h1>Customs Audit Regulations 2018: Key Terms Defined for Audits Under Customs Act 1962, Including 'Audit' and 'Auditee'</h1> The Customs Audit Regulations, 2018, define key terms related to customs audits under the Customs Act, 1962. 'Audit' encompasses examination or verification of various documents and goods related to imports and exports. An 'auditee' is any person subject to an audit, including importers, exporters, and others involved in handling imported or exported goods. An 'audit report' details audit findings and responses from the auditee. 'Books of account' refer to financial records in any form, while 'electronic records' pertain to data relevant for audits. 'Premises' are locations where goods or records are kept. Undefined terms follow meanings in the Customs Act.
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