Customs Knowledge Base

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Browsing Customs Knowledge Base by Subject "Audit"

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    EAC Customs Post Clearance Audit Manual
    (East Africa Community, 2013) EAC
    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.
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    Training Manual on Post Clearance Audit
    (Comesa, 2021-08) Comesa
    Realising divergences between national Customs laws and procedures that can hamper intra-COMESA trade and other intra-COMESA exchanges, the COMESA Member States considered simplification and harmonisation of Customs laws and procedures in order to effectively contribute to improvement of intra-COMESA trade and other intra-COMESA exchanges and were convinced that implementation of the provisions of Article 5 of the WTO Trade Facilitation Agreement, Article 70 of the COMESA Treaty and Regulation 151 of the COMESA Common Market Customs Management Regulations would lead progressively to a high degree of simplification and harmonisation of Customs procedures which is the object of Chapter Nine of the COMESA Treaty.