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of <h1>CBIC Updates Customs Audit Regulations 2018: Expands Auditee Definition, Enhances Compliance under Customs Act, 1962</h1> The Central Board of Indirect Taxes and Customs (CBIC) has introduced the Customs Audit Regulations, 2018, replacing the previous On-site Post Clearance Audit regulations from 2011. These regulations, under the Customs Act, 1962, establish a framework for conducting post-clearance audits, allowing audits of imported and exported goods at the premises of importers and exporters. The definition of 'auditee' has been broadened to include various stakeholders involved in the import and export process. The regulations aim to enhance compliance and facilitate trade by verifying legal compliance and duty assessments at the premises of relevant parties.
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