Arabic version of the Guidelines for Post-Clearance Audit (PCA) Volume 2 is now available

27 August 2021

The World Customs Organization (WCO) is pleased to announce the publication of the Arabic version of the "Guidelines for Post-Clearance Audit (PCA) Volume 2". This Arabic translation has been provided by Jordan Customs.

It is expected that Jordan Customs' contribution will enable more effective implementation of PCA in Arabic-speaking Members.

The PCA process is a structured examination - after Customs has released the cargo - of the relevant commercial data, sales contracts, financial and non-financial records, physical stock and other assets of Customs declarants.

The purpose is to measure and improve traders’ compliance with Customs and other related laws and regulations. By applying a post-clearance, risk-based approach, Customs are able to allocate their physical control resources more effectively and work in partnership with the business community to improve compliance levels and facilitate trade.

The PCA Guidelines are available in two volumes. Volume 1 is addressed primarily at the management level within Customs administrations, the aim being to assist with the development and management of PCA programmes (this volume is publicly available). Volume 2, now translated into Arabic through the contribution of Jordan Customs, focuses on the operational aspects of the post-clearance audit process. It contains practical guidance and checklists for officials who conduct the audits. Volume 2 is restricted to Customs administrations, and is not publicly available for reasons of confidentiality.

The Guidelines are currently available in English, French, Spanish, Russian and Arabic. For more information, please visit “Guidelines for Post-Clearance Audit” on the Members' website