MESSAGE FROM CHIEF CUSTOMS AUDIT ADMINISTRATOR

Welcome to all in this information site of Post Clearance Audit Office.  Nepal has been member of WTO since 2004. According to the commitment in WTO, Nepal has been applying the Customs Valuation System similar to GATT Valuation System. The current customs valuation procedure is such valuation system which is based on transaction price.  The system of customs valuation would... [+]

Introduction

Once the importer imports goods and declares before the customs point, its credibility has to be checked on the basis of its records of accounts and trade, which process is known as post clearance audit. In other words, the process of determining, after examining the import related papers of importer, commercial documents and its accounts/balances, whether the goods imported by importer are the ones declared by it or not, whether any duties or taxes are still to recover or not, whether there is under invoicing or not, whether the Customs Act, .....

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