Post Clearance System
Post clearance audit means audit- based control performed subsquent to the release of the cargo from customs custody.The purpose of such audit is to verify the accuracy and authenticity of the declarations and covers the control of traders’ commercial data, business systems, records and books. The post clearance audit has an effect of offering an immediate release of goods or reduced time as stipulated in the EAC Customs management act 2004. The importer is to be informed of the visit.
Mutual co-operation and consultation between Customs and importers is necessary for successful verification.
Importers are advised to prepare and organise Import documents, entries and supporting documents filed for their own purpose and during such post audits.
They should also provide concrete answers and evidence to the auditors and give their full co-operation in these enquiries.
Advantages of Post Clearance
Importer facilitation to deliver their merchandise to their premises;
Eliminates some Customs procedure steps like verification and inspection before release which reduces costs and time;
Promotes good will and trust in the importer to the Customs office;
The importer is eligible to apply for Tax clearance Certificate (Quitus Fiscale) should the audit reports prove to be with no fraudulent and mis-information;
Importers are eligible to graduate and apply for pre-clearance system.
Conditions for post clearence audits