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.
The department is responsible for:
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.