Customs control systems shall include audit-based controls., PCA should not be confused with internal audit., Internal audits may be useful for management purposes., Compliant trade is facilitated at the point of Customs clearance., PCA should take into account the validations to avoid duplication., Post importation Transaction based audit., The goods in question may be released., Implementation Guidance on Post Clearance Audit., Legal framework and essential powers. , Customs laws and regulations should provide the penalty scheme., Consignees of the imported goods. , The right to access the auditee’s premises. , The right to inspect and take samples of goods., Regulation of business entities and their activities. , PCA programme will be driven by a central team. , Better supervision and management control., Difficult to physically verify the business premises of trader. , Auditors of different regions can compete to perform better., Field audit may be time consuming and costly., PCA has an interface with many other areas within the Customs department.,

PCA - Jumbled Sentences

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