PCA Proceeds with :

a. Information gathering

–    ASYCUDA Data

–    Valuation Data

–    Sales information

–    MRP

–    International Market Price

–    Govt. Information

–    Others

b. Selection Phase

–    Auditee profiles

–    Risk Assessment

–    Audit Selection



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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