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of <h1>Customs Audit Regulations, 2018: Risk-based Selection Process for Audits and Compliance Requirements for Importers and Exporters</h1> The Customs Audit Regulations, 2018 outline the process for selecting entities or declarations for audit based primarily on risk evaluation using specific criteria. This 'risk-based selection' is central to the audit process. The regulations also detail how audits should be conducted at the premises of importers or exporters, specifying the responsibilities and compliance requirements for the auditee.
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