Customs Post Clearance Audit Manual
This Customs Post Clearance Audit manual is an EAC publication which sets out guidelines on operationalization of the EAC Customs Post Clearance Audits as set out in the EAC Customs Management Act, 2004 in order to verify taxpayers’ compliance with provisions of the EAC Customs Management Act, 2004. The manual spells out in detail the process of conducting Customs Post Clearance Audit.
This manual has been developed to enable uniform interpretation and application of Customs post clearance audit provisions in the Community. It is designed to assist Customs officers and other officers involved in Customs Post Clearance Audit.
The manual can be used both as an operational instrument and a tool in training of Customs officers and other stakeholders. Periodical review will be done on the manual to ensure that it is consistent with any new changes in trade both at regional and international level for which the Community subscribes to.