Customs Audit Regulations, 2018: Audit Procedures, Notice Periods, Voluntary Payments, and Completion Timeframes Explained

The Customs Audit Regulations, 2018 outline procedures for conducting audits by proper officers, either at their office or the auditee's premises. Officers may request relevant documents and must provide at least fifteen days' notice before an on-site audit. They can inspect goods and must inform auditees of any objections before finalizing the audit report. Auditees can voluntarily pay any due amounts if they agree with findings. Audits must be completed within thirty days, extendable to sixty days. Post Clearance Audits include Transaction Based, Premise Based, and Theme Based Audits, with the Directorate General of Analysis and Risk Management identifying focus areas.