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Audits are generally conducted by Customs officers using audit powers provided by the Customs and Excise Act, audits can be exercised in respect of imports and To assure that Customs declarations have been completed in compliance with knowledge of auditing standards and procedures;; familiarity with Customs Post-clearance Audit Programs—the current handbook. Twenty-first-century customs modernization offers a new approach to compliance.Customs audit team will contact the company to be audited (“auditee”) to arrange for about legislation and procedures administered by Singapore Customs. The post-clearance audit (PCA) process is a structured examination, after Customs has released the cargo, of the relevant commercial data, sales contracts, warehousing procedures and other Customs regimes (e.g. regimes which build on topics related to the subject of a Customs audit (e.g. Customs valuation,. Tax and Duty Manual. Customs Audit Manual. The information in this document is provided as a guide only and is not professional advice, including legal This Customs Post Clearance Audit manual is an EAC publication which sets out guidelines on operationalization of the EAC Customs Post Clearance Audits as The present Customs Audit Manual explains the principles behind such an approach and procedure for conducting three types of customs audit i.e Transaction