https://www.taxtmi.com/article/detailed?id=15584 Customs audit and risk management in India have transitioned to an audit-led compliance regime grounded in the Customs Act, 1962 and related regulations, emphasising Post-Clearance Audit, automated risk assessment through the Risk Management System, data integration with GST and third party sources, mandatory digital record-keeping, and an Accredited Economic Operator program; these measures prioritise verification of classification, valuation, origin and exemption claims while addressing challenges in documentation, evolving trade forms, and international information-sharing. en-us Thu, 11 Dec 2025 09:19:47 +0530 Thu, 11 Dec 2025 09:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15584 Customs audit and risk management in India have transitioned to an audit-led compliance regime grounded in the Customs Act, 1962 and related regulations, emphasising Post-Clearance Audit, automated risk assessment through the Risk Management System, data integration with GST and third party sources, mandatory digital record-keeping, and an Accredited Economic Operator program; these measures prioritise verification of classification, valuation, origin and exemption claims while addressing challenges in documentation, evolving trade forms, and international information-sharing. Articles Customs - Import - Export - SEZ Thu, 11 Dec 2025 09:19:47 +0530 https://www.taxtmi.com/article/detailed?id=15584