The Customs Department of Thailand
POST CLEARANCE AUDIT BUREAU
|The Customs Department of Thailand
POST CLEARANCE AUDIT BUREAU
Post Clearance Audit Bureau is responsible for auditing whether tariff nomenclature,
tax and duty incentive and import/export formalities applied are compliant with relevant laws and
regulations; maintaining post clearance documents and conducting post clearance review;auditing records,
accounts, and documents on imports and exports at the importer’s / exporter’s premises or related parties;
and analyzing risks on imports, exports, and tax and duty incentives, including establishing and updating the Central Profile.
Post Clearance Audit is a retrospective examination which takes place after
release of imported or exported goods according to the principle of trade facilitation and customs control
by using risk management, the standardization of customs procedures.
THE DUTY OF THE ENTREPRENEURES or THE RELATED PERSONS WHO MAY BE UNDER THE EXAMINATION
Post Clearance Audit means the examination of accounting system, record, business system
and entire commercial data occupied by entrepreneurs or related persons, in which such documents
relating to customs.
The competent officials shall examine various documents and evidences at the place of business of
importer, exporter agent of vessel, agent of such persons or related persons or at the other places relating to the mentioned person.
The person who occupies the place of business shall take such various documents and evidences to the competent officials
for examination at the place of business.
3.Agent of vessel
4.Agent of a person from 1to3
5.Other person relating to a person from 1to4
The entrepreneus or the related person who may be under the examination shall have the duty to keep and maintain accounts, documents, evidences and data in any form involved in the importation or the exportation at the place of business or the other related place determined by the Director-General, not less than 5 years from the date of the importation or the exportation.
In case of the abolition of business, the entreprenurs or the related persons who may be under the examination or the liquidator shall keep and maintain such accounts, documents, evidences and data at the place of business, the office of the liuidator or the place determined by the Director-General for
another 2 years from the date of business abolition.
However, in case of keeping accounts, documents, evidences and data at the other place which is not the place of business, the entreprenurs or related persons shall submit a written form to get the
permission from Post Clearance Audit Bureau prior to keeping such accounts, documents, evidences and data, otherwise, they shall be liable according to Section 113 bis of Customs Act, B.E.2469(1926)