On-site Post Clearance Audit enables customs verification at importer premises, changing compliance and facilitation balance. On-site Post Clearance Audit requires Customs to verify duty assessment at importer or exporter premises, with auditees obliged to produce and retain books and records for five years and to assist proper officers. The regulations mandate at least fifteen days' notice, an opportunity to respond to objections before draft audit reports, and permit inspection and sampling of goods; designated proper officers conduct audits, coordinated across commissionerates for multi location entities, and contraventions attract a penalty.