Post Clearance Audit. 1. With a view to expediting the release of goods, each Party shall adopt or maintain post- clearance audit to ensure compliance with its customs and related laws and regulations.
Post Clearance Audit. Each Party shall provide traders with the opportunity to benefit from the application of efficient post clearance audits. The application of post clearance audits shall not impose unwarranted or unjustified requirements or burdens on traders.
Post Clearance Audit. Member States shall establish and operate Post Clearance Audit (PCA) for expeditious customs clearance and enhanced customs control.
Post Clearance Audit. With a view to expediting the release of goods, each Party shall adopt or maintain post-clearance audit to ensure compliance with its customs and other related laws and regulations. Each Party shall select a person or a consignment for post-clearance audit in a risk-based manner, which may include appropriate selectivity criteria. Each Party shall conduct post-clearance audits in a transparent manner. Where the person is involved in the audit process and conclusive results have been achieved, the Party shall, without delay, notify the person whose record was audited of the: results; reasons for the results; and person’s rights and obligations. The Parties acknowledge that the information obtained in post-clearance audit may be used in further administrative or judicial proceedings. Each Party shall, wherever practicable, use the result of post-clearance audit in applying risk management.
Post Clearance Audit. The Social Partners agreed that post clearance audits were an important part of internal control as referred to above. Such audits should be across the board without losing the emphasis on high risk trade entities. Generic successes will be shared with industry and labour at SARS’ quarterly industry meetings, industry forum meetings and in the media. SARS has developed an audit case management system which is currently in pilot implementation phase, and in which all audits and their outcomes will be recorded. The Social Partners agreed that the approach to risk management has to be an end-to-end approach across the supply chain. Data Analytics Business commits to investigate the feasibility of establishing a trade platform and a well-resourced data team that will be able to analyse and interrogate trade data for suspected fraudulent activities and provide alerts to Government on suspected instances of fraudulent activities, including under-invoicing, movements over chapters and in HS codes coupled with Country of Origin and cargo reporting, starting with the HS codes to which risk rules apply Further work will be done on a timeframe on when this team will start operating. To ensure transparency of this work, the terms of reference and the work of this data team and the details of the platform will be shared with and open to other social partners.
Post Clearance Audit. The Customs Administration of each Party shall establish and operate post clearance audits to ensure compliance with customs and other related law for expeditious customs clearance.
Post Clearance Audit. 1. Member States shall apply post clearance audit with a view to promoting good compliance and facilitating customs clearance.
Post Clearance Audit. Each Member shall adopt or maintain Post Clearance Audit to ensure compliance with customs and other related laws and regulations Each Member shall select a person or a consignment for PCA in a risk based manner, which may include appropriate selectivity criteria PCA shall be conducted in a transparent manner Results of PCA, rights & obligations, and reasons for results shall be notified to the person whose record is audited
Post Clearance Audit. 7 In the case of Cambodia, the Agreement on Customs Valuation, as implemented in accordance with the provision of the protocol on the Accession of the Kingdom of Cambodia to the WTO, shall apply mutatis mutandis. Member States shall establish and operate Post Clearance Audit (PCA) for expeditious customs clearance and enhanced customs control.
