Carnets De Passage En Douane (CDP Carnet) an international customs document which incorporates an international valid guarantee and may be used, in lieu of national customs documents and as security for import duties and taxes, to cover the temporary admission of means of transport and, where appropriate, the transit ...
In conducting PCA, the Commissioner shall issue an Audit Notification Letter (ANL) against the taxpayer which shall also indicate the custom personnel authorized to conduct the post clearance audit. The ANL shall be effective within thirty (30) calendar days from issuance subject to revalidation for the same period.
clearance audit is a structured examination of a trader's relevant commercial systems and processes, financial and nonfinancial records, physical stock and other assets, as a means to measure and improve compliance. It is conducted after the release of the goods from Customs control.
For better co-ordination, the EP copy section will be administered by Export Documentation center (EDC) under Export Commissionerate.
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