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of <h1>Customs Audit Regulations 2018 Broaden Auditee Definition, Enhance Compliance, and Facilitate Trade Under Customs Act 1962</h1> The Customs Audit Regulations, 2018, introduced by the Central Board of Indirect Taxes and Customs (CBIC), establish a framework for post-clearance audits under the Customs Act, 1962. These regulations replace the 2011 On-site Post Clearance Audit and expand the definition of 'auditee' to include importers, exporters, and other parties involved in handling imported or exported goods. The regulations aim to enhance compliance and facilitate trade by allowing audits at the premises of auditees, covering various documents and transactions related to customs duties. This shift aligns with global best practices, ensuring accurate customs duty assessments.
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