Customs Act
State five key sections of the Customs Act that governs post clearance audit.
Section 4A
Section 223
Section 223A
Section 17
Section 19
Section 32
Section 209
State the two types of audits undertaken by the Post Clearance Audit Unit
What is a desk review and a field audit?
State five benefits of PCA.
Speedy trade clearance
Less documentary and intrusive check
Client education
Risk levels can be more easily assessed and reviewed
Feedback provided will assist traders to identify weaknesses
Avoid/minimize sanctions
Refunds where applicable
State two main objectives of post clearance audit.
To facilitate international movement of goods of the compliant trade section.
Ensure Customs declarations are accurate.
Verify end-use/deter misuse
Recover outstanding duties and taxes
State a recent decided Customs court case
What is Chas E. Ramson vs Commissioner of Customs?