Customs Post Clearance
Audit (PCA) Instructions Amended
·
Target Units for Premise Based
Audit (PBA) and Target Industries t be Shortlisted at Year Beginning
·
Premised
Based Audit (PBA) as per risk-parameters to be decided by the National Customs
Targeting Centre (NCTC), Mumbai
·
DG
Audit consisting of all the Commissioners of Customs (Audit), representative
from DRI HQ and the Principal ADG/ADG, NCTC, Mumbai shall meet in February
every year to finalise the list of auditees for PBA
for the next financial year.
·
Every
entity selected should be subjected to the full audit cycle starting from Desk
Review, Audit Plan, Audit Verification and preparation of Audit Report.
·
The
committee shall meet in January and July to select the themes for ThBA for the first and second halves respectively for each
financial year.
·
Revised
formats for CUS PCA-1, CUS PCA-2, CUS PCA-3, and CUS PCA-4
[CBIC Instruction No. 27/2023-
Customs dated 06.09.2023]
Subject:
Streamlining of Customs Post Clearance Audit (PCA) Work Instructions.
The
undersigned is directed to draw your kind attention to the Instruction No. 02/ 2021-Customs
dated 16.02.2021 regarding Customs Post Clearance Audit (PCA).
2.
A Meeting to review the performance of Customs PCA was taken by the Chairman, CBIC
on 10.03.2023 and based on the decisions taken during the Meeting, Board has decided
to make following amendments to the Instruction No. 02/ 2021-Customs dated 16.02.2021:
(i) Para 3.2.1. to be substituted with the following
Para:-
"3.2.1.
The Scope and Coverage: The entire lot of IECs should be taken up for selecting
entities for Premised Based Audit (PBA) as per risk-parameters to be decided by
the National Customs Targeting Centre (NCTC), Mumbai in consultation with the committee
formed as per Para 3.2.2 of these instructions. The risk parameters will be dynamic
in nature and would keep on evolving as per feedback received and additional information
available. The number of entities to be selected for audit during a financial year
is to be calculated as per the capacity to conduct audits as informed by the Audit
Commissionerates and finally decided by the committee."
(ii) Para
3.2.2. to be substituted with the following Para:-
"3.2.2.
Selection of Premises: The DG Audit shall prepare the list of auditees for PBA
in consultation with the DGARM. For this purpose, a committee headed by the DG Audit
consisting of all the Commissioners of Customs (Audit), representative from DRI
HQ and the Principal ADG/ADG, NCTC, Mumbai shall meet in February every year to
finalise the list of auditees for PBA for the next financial
year, and thereafter as felt necessary. The final list shall be communicated to
the Audit Commissionerates before 31st March. The Audit
Commissionerates shall plan PBA for the year in such a
way that the number of auditees is evenly spread in all the months and all selected
entities are audited. It must be ensured that every entity selected should be subjected
to the full audit cycle starting from Desk Review, Audit Plan, Audit Verification
and preparation of Audit Report."
(iii) Para
3.2.4. deleted.
The Deleted
Para as below:
3.2.4. Visiting
premises: The visit to
premises shall be kept as minimum as possible and all the communications if any
required shall be done through electronic modes and meetings if necessary shall be done through Video Conference. If a visit
is necessary, only then the field Commissionerate under which the
entity/premises falls shall be asked to conduct the visit and submit their
report. The Audit Commissionerates in such cases
shall give specific mandate to the jurisdictional Commissionerates
on the scope and objective of the visit and the areas to be focussed during
such visits. Generalised terms of reference shall be avoided.
(iv) Para
3.3.1. to be substituted with the following Para:-
"3.3.1.
Selection of themes: The DG Audit shall convene half yearly meetings of the
committee consisting of all the Principal Chief Commissioners/ Chief Commissioners
in charge of Customs (Audit) Commissionerates; the Principal
ADG/ ADG, NCTC, Mumbai and a representative from DRI HQ (not below the rank of Director).
The committee shall meet in January and July to select the themes for ThBA for the first and second halves respectively for each financial
year."
(v) Revision of formats of MIS reports given at Para 3.4: The revised formats for CUS
PCA-1, CUS PCA-2, CUS PCA-3, and CUS PCA-4 are given at Annexures I, II, III and
IV respectively.
(vi) Paras 3.8.2. (iv) (a) & (b) to be
substituted with the following Paras:-
"a)
Committee headed by DG Audit, consisting of all the Principal Chief Commissioners/
Chief Commissioners in charge of Customs (Audit) Commissionerates;
the Principal ADG/ ADG, NCTC, Mumbai and a representative from DRI HQ (not below
the rank of Director) which meets in January and July to select the themes for ThBA for the first and second halves respectively for each financial
year,
b)
Committee headed by DG Audit, consisting of all the Commissioners of Customs (Audit),
representative from DRI HQ and the Principal ADG/ADG, NCTC, Mumbai which meets in
February every year to finalise list of auditees for PBA
for the next financial year, and thereafter as felt necessary,"
3. The Instruction No. 02/ 2021-Customs dated 16.02.2021
stands modified to this effect. All the officers under your jurisdiction may be
sensitized about these amendments.
4. Difficulties, if any, in implementation of the
aforesaid amendments may be brought to the notice of the Board.
Encl:
As above.
F.
No. CBIC-21/138/2023-INV-CUSTOMS-CBIC