Documentos de Académico
Documentos de Profesional
Documentos de Cultura
CHAPTER ONE
PCA concept
The purpose of PCA
Objectives of PCA
Benefits PCA
PCA scope and coverage
CHAPTER TWO
Legal & Operational frame work Pca
CHAPTER THREE
Taxpayer’s Rights
CHAPTER FOUR
AUDITING STANDARDS AND CODE OF CONDUT OF
AUDITRS
General Standards
Standards of field work
Standards of reporting
AUDIT PROCESS
Audit preparation
Planning
Audit Execution
Audit closure
PCA- CONCEPT
Post-clearance audit means audit-based Customs
control performed subsequent to the release of the
cargo from Customs' custody.
The purpose of PCA audit
To verify the accuracy,
Authenticity of declarations and
Covers the control of traders’
commercial data, business systems, records, books
and any other relevant customs commercial data
held by persons directly or indirectly involved in the
international trade that is import or export of
goods.
Generally Accepted Auditing
Standards ( GAAS )
Auditing Standards
3. Uniformity of Standards
a. Exit conference
b. Final report
audit sampling)
Client notification
2. Statistical data sheets on past imports and paid Customs duty from
ASYCUDA
methods
PLANNING PHASE
PLANNING PHASE – IT SHOUL INCLUDE; The audit plan is a summary of
the information gathered about the Company. Which includes
Reason(s) for selection.
Type, objectives and scope of Audit
Company Profile.
Resources needed for the audit.
Roles and responsibilities of auditors.
Tests to be performed (for example valuation, HS
classification, origin, quantities and others.) Auditors
should develop detailed audit program for the test to be
conducted.
Time frame for each activity to be carried out.
NOTIFICATION TO CLIENT –
Audit Questionnaire to be sent with
the notification letter
2 . CLIENT PROFILE UPDATES
3. Develop audit program/check list
Audit execution( conducting audit )
Prepare and perform initial aduit conference
--- key steps
Arrange time and location of initial conference
Complete analysis of requested information and
questionnaires
Prepare draft Agenda including a list of questions and
concerns for the conference
Ensure required support information is on hand
Meet with Client to make presentation and provide
opportunity for questions and answers.
CONDUCT SYSTEM REVIEW AND WALK-THROUGH
--- key steps
Review outstanding issues with System Questionnaire with
Client
Walk-through of transactions with key personnel in
purchasing, receiving and accounting to determine how
information relating to import and export activity is
captured. (process and document flow)
Determine if links are in place for Customs control.
Tour plant if required
Analyze information received, validate understanding of
process flow with Client, complete working papers and
draft systems report for review by Client
Determine approach to be taken for sampling..
General Overview of the Systems & Walk-Through
following methods
b) Narrative Descriptions:
c) Flow Charting
Determining Where Errors Can
data
SELECT OR REVIEW SAMPLE TRANSACTIONS FOR AUDIT
-----Key steps
1. Review Audit procedures for all programs that are to
be covered in the scope of the Audit (explained in
detail below).
2. Determine adequacy of samples selected to ensure
appropriate coverage.
3. Complete the Audit program(s) using the sample
selected to ensure compliance with Customs laws
and regulations.
1. Complete working papers in preparation
for internal and external reporting
requirements
5. origin(exporters checklist)(EXHIBIT E)
Audit Objectives; :
To ensure that the appropriate tariff treatment has been
claimed for the goods in question.
To ensure that the direct shipment requirements have been
met.
To ensure that proof of origin requirements have been
satisfied.
5. Origin (exporters checklist
Customs Legislation contains provisions for reduced
tariff rates under a preferential tariff treatment.
Objectives-
To calculate the revenue risk should the goods
from a foreign supplier be determined to be non-
originating under a preferential tariff treatment
To ensure that the Certificate of Origin is
completed in accordance with the preferential
tariff regulations
To determine the most effective method for
Officers to utilize in order to verify the validity of a
claim for preferential tariff treatment---------- etc
6.Tariff Classification
Checklist
Determination of tariff classification under the Harmonized Commodity
Description and Coding System (HS)
Audit Objectives;
FINAL REPORT