Post Clearance Audit

Post Clearance Audit is a modern Customs administration tool recognised as the most effective way of securing national revenue and facilitating trade simultaneously. Audits may be classified as desk or field (on-site) audits and also, issue based or (comprehensive) compliance audits. It is usually a joint exercise of the operational units of the Customs Division and the Domestic Tax Revenue Division.

Functions

The department is responsible for:

Conducting audits on Traders/Taxpayers’ import and export declaration/transactions to ensure:

Correct taxes/duties are paid,
Infractions detected are remedied,
Good records are kept,
Compliance with Customs and other tax laws/regulations and procedures on Declaration/Transactions such as: Imports, Exports/ Re-export/ Transit, Exemption/ Concession, Temporary imports, Warehousing/ Free zones, Petroleum; and Direct taxes such as CIT, Withholding tax, VAT and PAYE.

Giving feedback to management

Collaborating and giving feedback to management and relevant units, departments, divisions and other stakeholders such as Customs Technical Services Bureau (CTSB), Debt Management, Compliance and Enforcement (DMCE), Domestic Tax Revenue Division (DTRD) and the ports.

Profiling and post-event verification and surveillance on goods cleared from the ports using risk-based intelligence for selectivity.