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Guidelines for Post-Clearance Audit

These Guidelines reflect a new approach to the post-clearance audit (PCA) that resulted in a comprehensive review and update of the previous PCA Guidelines developed in 2006.  It highlights Members’ growing need to secure revenue while facilitating legitimate trade, and also the emerging and increasing migration of Customs activities away from traditional border controls to the post-clearance environment embedded in a wider trade facilitation context.

Audit control systems introduced by Customs administrations differ in scope and methodology. Practice has also demonstrated that launching a fully-fledged audit system in a country with high levels informal trade is difficult. Nevertheless, Members are encouraged to work towards aligning their practices with the Guidelines in order to ensure that they are using an approach which was developed from Members’ experiences and is consistent with modern Customs techniques.

In order to supplement the Guidelines, the WCO has developed other tools to support Member administrations in their modernization efforts such as e-learning moduleDiagnostic Tool on Post-Clearance Audit (PCA) and Infrastructure, Implementation Guidance on PCA and “How to audit” Typology (restricted access).