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

c. Auditing phase

–    Pre audit survey

–    initial contact

–    field audit

–    review and assessment of audit result

–    final report

d. Assessment and follow up phase

–    Provide audit result to concerned customs office and IRD.

–    Internal assessment of performance

–    Follow up actions