Customs Post Clearance Audit expands statutory audit scope; risk based selection and premises audits increase compliance oversight. Customs Post Clearance Audit is now governed by a statutory framework under Section 99A and the Customs Audit Regulations, 2018, expanding the definition of Auditee to include custodians, warehouse licensees, customs brokers and others involved in clearing, forwarding or stocking. The regime prescribes Transaction Based Audit and Premises Based Audit, allows risk based and theme based selection by the Board, broadens assessment review to declared entries and self assessment, and establishes Audit Commissionerates and governance arrangements for coordination, monitoring and replication of detections.