A post-clearance audit (PCA) is conducted by customs officials to ensure the accuracy of the customs declaration made during international trade. The audit examines the commercial data, records, and business systems of the participants involved.
The audit is performed after the importer receives the goods and ensures conformity with the customs and other associated regulations.
Based on the scope of the audit, it can be conducted at the auditor’s desk or the trader’s premises. Likewise, the frequency of the audit may also vary depending on the type of goods, business, and revenue involved.