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of <h1>Customs Audit Manual 2023: A Guide to Transaction, Theme, and Premises Based Audits for Effective Compliance</h1> The Customs Audit Manual 2023 outlines the principles, methodology, and procedures for conducting three types of customs audits: Transaction Based Audit (TBA), Theme Based Audit (ThBA), and Premises Based Audit (PBA). This manual serves as a comprehensive guide for understanding the detailed processes involved in each audit type, providing essential information for conducting effective customs audits.
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