On Site Post Clearance Audit enables on premises verification of importer/exporter self assessment, reducing clearance delays and duplication. Implementation of an On Site Post Clearance Audit (OSPCA) permits Customs to verify self assessment of import/export declarations at the premises of importers and exporters. The scheme, enabled by Board regulations, shifts detailed verification from transaction based PCCV/PCA to periodic company level scrutiny of books, records and electronic data, requires timely production and retention of records, allows sample-taking and verification of declarations, and prescribes coordination with Central Excise and Service Tax audits for Accredited Client Programme importers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
On Site Post Clearance Audit enables on premises verification of importer/exporter self assessment, reducing clearance delays and duplication.
Implementation of an On Site Post Clearance Audit (OSPCA) permits Customs to verify self assessment of import/export declarations at the premises of importers and exporters. The scheme, enabled by Board regulations, shifts detailed verification from transaction based PCCV/PCA to periodic company level scrutiny of books, records and electronic data, requires timely production and retention of records, allows sample-taking and verification of declarations, and prescribes coordination with Central Excise and Service Tax audits for Accredited Client Programme importers.
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