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 compliance and other associated regulations. Maintaining accurate customs declarations from the start is the best way to avoid issues during a PCA. iCustoms’ intelligent document processing helps ensure every declaration is accurate and audit-ready.
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.