Customs audit procedures outline multiple audit types and prescribe methodology and procedural standards under the Customs Audit Manual. The Customs Audit Manual 2023 sets out principles, methodology and procedural steps for customs audits, specifying three audit modalities: Transaction Based Audit (TBA), Theme Based Audit (ThBA) and Premises Based Audit (PBA), and directing officials to the Manual for detailed scope, selection criteria, evidence standards and execution stages to be followed during audit implementation.