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. 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.
2. Each Party shall conduct post-clearance audits in a risk-based manner.
3. Each Party shall conduct post-clearance audits in a transparent manner. If an audit is conducted and conclusive results have been achieved, the Party shall, without delay, notify the person whose records are audited of the audit results, the basis of the results, and the audited person's rights and obligations.
4. The Parties acknowledge that the information obtained in a post-clearance audit may be used in further administrative, quasi-judicial, or judicial proceedings.
5. Each Party shall, whenever practicable, use the result of post-clearance audit in applying risk management.
6. Each Party shall conduct a post-clearance audit in a manner that informs the trader with respect to laws, regulations, and procedures and promotes future compliance.
7. Each Party shall provide in its laws or regulations a fixed and finite period with respect to record-keeping obligations.
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. 1. With a view to expediting the release of goods, each State Party shall adopt or maintain post clearance audit to ensure compliance with customs and other related laws and regulations.
2. Each State Party shall select a person or a consignment for post-clearance audit in a risk-based manner, which may include appropriate selectivity criteria. Each Member 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 State Party shall, without delay, notify the person whose record is audited of the results, the person's rights and obligations, and the reasons for the results.
3. The information obtained in post-clearance audit may be used in further administrative or judicial proceedings.
4. State Parties 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. 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. 1. Member States shall apply post clearance audit with a view to promoting good compliance and facilitating customs clearance.
2. The customs authorities of a Member State may, after releasing the goods and in order to ascertain the accuracy of the particulars contained in the Goods Declaration, inspect any documents and data relating to the operations in respect of the goods in question. The customs authorities may also examine such goods and/or take samples when necessary.
Post Clearance Audit. 1. With a view to expediting the release of goods, each Party shall:
(a) adopt or maintain post-clearance audit processes to ensure compliance with customs and other related laws and regulations;
(b) conduct post-clearance audits in a risk-based manner, which may include appropriate selectivity criteria;
(c) conduct post-clearance audits in a transparent manner. Where an audit is conducted and conclusive results have been achieved the Party shall, without delay, notify the person whose record is audited of the results, the reasons for the results and the audited person's rights and obligations; and
(d) wherever practicable, use the result of post-clearance audit in applying risk management.
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. 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.
2. 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:
(a) results;
(b) reasons for the results; and
