Manner of conducting audit

Post Clearance Audit procedures require advance notice, inspection and reporting duties with fixed completion timelines.

Post clearance customs audit procedures authorize officers to audit in office or at auditee premises, request documents, records and samples, inspect goods, give at least fifteen days' advance notice for on site audits, inform auditees of objections before finalising reports, record voluntary payments, communicate audit outcomes where material was requested, and complete on site audits within thirty days subject to a written extension to sixty days by the jurisdictional Commissioner.