Post-clearance audit group at Customs reactivated » Manila Bulletin News



By Betheena Kae Unite

Post Clearance Audit Group (PCAG) has been officially reactivated in the Bureau of Customs to audit transaction records of importers and brokers.

Customs Memorandum Order (CMO) No. 32-2017 showed that the PCAG, formerly Post Entry Audit Group, has been formally reactivated since December 20, 2017.



The reactivation came 10 days after Assistant Commissioner Ariel Nepomuceno was appointed by the President to lead the audit group.

Under the CMO, Nepomuceno shall exercise direct supervision and control in the management of Trade Information and Risk Analysis Office (TIRAO) and Compliance Assessment Office (CAO).

According to the order, PCAG’s function is to conduct “within three years from date of final payment of duties and taxes or customs clearance, an audit examination, inspection, verification, and investigation of records pertaining to any goods declaration, which shall include statements, declarations, documents, and electronically generated or machine-readable data, for the purpose of ascertaining the correctness of the goods declaration and determining the liability of the importer duties, taxes and other charges, including fine and penalty.”

TIRAO, on the its part, will have to review available trade data to determine compliance markers of industry and set benchmarks for the purpose of developing an audit program for the commissioner’s approval.

It will also coordinate with the Management Information System and Technology Group in order to develop an improved risk management system.

CAO, on the other hand, “shall conduct the audit examination, inspection, verification, or investigation of records subject to applicable laws, approved policies, guidelines, manuals and standard operating procedures.”

To complement the functions of the PCAG, the bureau will establish and maintain an ICT-based system to validate all records collected by the audit group.

PEAG was formed in 2003 with the task to audit goods that have secured clearance. However, its functions were transferred to the DOF until President Duterte returned it to the Customs bureau.

Through Executive Order No. 46 signed in October 2017, President Duterte revived PEAG in the BOC but renamed it as Post-Clearance Audit Group.

The order authorized the BOC to conduct postclearance audit to ensure importers’ compliance with customs laws and regulations.

The audit group will be added into the six existing groups in the bureau, which are headed by deputy commissioners.

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