Customs post-clearance audit procedures streamlined with mandatory timelines, new reporting formats, monitoring and supervisory requirements. The Board restructures Customs Post Clearance Audit into Transaction Based, Premise Based and Theme Based audits with directives to clear historical TBA pendency by 30.09.2021, commence Export PCA from 01.04.2021, adopt new MIS formats CUS PCA 1 to CUS PCA 4 uploaded to the DDM portal, require monthly uploads by the 10th, establish Post Audit Compliance Cells in every Commissionerate, hold prescribed half yearly and monthly review meetings, and mandate zonal scrutiny of 5% of audit reports with improved quarterly bulletins.
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Customs post-clearance audit procedures streamlined with mandatory timelines, new reporting formats, monitoring and supervisory requirements.
The Board restructures Customs Post Clearance Audit into Transaction Based, Premise Based and Theme Based audits with directives to clear historical TBA pendency by 30.09.2021, commence Export PCA from 01.04.2021, adopt new MIS formats CUS PCA 1 to CUS PCA 4 uploaded to the DDM portal, require monthly uploads by the 10th, establish Post Audit Compliance Cells in every Commissionerate, hold prescribed half yearly and monthly review meetings, and mandate zonal scrutiny of 5% of audit reports with improved quarterly bulletins.
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