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of <h1>Customs Audit Regulations, 2018 focus on risk-based selection for audits, detailing procedures and compliance for importers/exporters.</h1> Customs Audit Regulations, 2018 outline the procedures for selecting entities or declarations for audit based on risk evaluation using specific criteria, emphasizing 'risk-based selection' as 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 those being audited.
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