Section 36: Post clearance audit

1 The Service may conduct a post clearance audit after clearance of goods.

2 The risk profiles of the audits may determine the selection of persons for the audit which may be conducted for compliance measurement purposes in the areas of valuation, classification, origin, duty relief and drawback programmes, and such other areas as may be considered appropriate.

3 For compliance measurement, conformity to standards and other purposes as may be developed, the Service shall conduct audit of traders' systems prior to authorising special simplified treatment.

4 At the sole discretion of the service, post clearance audits may be held at the offices of the Service or at the Consignee's premises or the premises of other persons directly or indirectly involved in the relevant transactions.

5 Post clearance audits shall be based on inspection by the Service of -
a relevant documentation of accounts and records; or
b data in electronic processing systems or the goods and the transaction means identified at the time of the audit.

6 Persons subject to post clearance audit include -
a importers and exporters;
b Customs agents;
c warehouse operators;
d zone operators;
e banks and other financial institutions;
f transport firms;
g freight forwarders;
h express couriers;
i Excise traders; and
j other persons directly or indirectly engaged in international trade.