Customs audit verification of electronic shipping bills ensures declared drawback and export endorsements match physical EGMs, prompting corrective action. Measures require verification of electronic Shipping Bills against physical EGMs and forwarding copies daily to Audit to create a continuous audit trail. Designated Appraisers and Internal Audit officers shall selectively verify declarations such as Drawback and related endorsements to ensure correct sanctioning. Selective test audits of system-processed shipping bills will confirm actual exportation pending deployment of an Export Audit Module. Audit is post-clearance; drawback sanctions proceed but irregularities discovered must be reported to the authorized Drawback or Export officers and recorded in a prescribed register for monitoring.
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Customs audit verification of electronic shipping bills ensures declared drawback and export endorsements match physical EGMs, prompting corrective action.
Measures require verification of electronic Shipping Bills against physical EGMs and forwarding copies daily to Audit to create a continuous audit trail. Designated Appraisers and Internal Audit officers shall selectively verify declarations such as Drawback and related endorsements to ensure correct sanctioning. Selective test audits of system-processed shipping bills will confirm actual exportation pending deployment of an Export Audit Module. Audit is post-clearance; drawback sanctions proceed but irregularities discovered must be reported to the authorized Drawback or Export officers and recorded in a prescribed register for monitoring.
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