Post-Clearance Audit (PCA)

Post-Clearance Audit (PCA) is a customs control conducted after goods release, involving examination of commercial books, financial records, IT systems, and physical presence of goods at the importer's premises. PCA may cover a period of up to 3 years back. The purpose is to verify tariff classification, customs value, origin, and preferences applied. Irregularities result in retrospective duty assessment and penalties.