Customs audit procedures require notice, document production and opportunity to respond, with specified completion timelines and reporting obligations.

Customs audit procedures authorise in-office or on-premises audits, requests for documents and electronic records, inspection and sampling of imported/exported/dutiable goods, and require at least fifteen days' notice for on-premises audits. Proper officers must inform auditees of objections before preparing the audit report and notify auditees of outcomes when materials were requested; voluntary payments agreed by auditees are to be recorded. On-premises audits must be completed within thirty days, extendable in writing to sixty days by the Commissioner. PCA types include Transaction Based, Premise Based and Theme Based audits, with risk-focused selection managed by the Directorate General of Analysis and Risk Management.

---

---

---