CM7 WK7 explore

   Audit notification letter is not valid unless it is signed by__________.

• Director

• Asst. Commissioner

• Commissioner

• Secretary of Finance

When the conduct of audit proper must commence?

• a.       Not later than 30 calendar days from the service of ANL

• b.       Not later than 30 working days from the service of ANL

• c.       Not later than 60 working days from the service of ANL

•      d. Not later than 60 calendar days from the service of ANL

   It is the document issued by the audit team if the importer after the audit has been found to have no deficiency and compliant in the rules and regulation.

• a.       Final Audit Report- Clean Report Findings

• b.       PCAG- Clean Report

• c.       PCAG- Final Audit Report

  Demand Letter

• d.       Final Audit Report with

Which of the following  mode  is not included in serving the ANL to the company to be audited?

• a.       Electronic mail

• b.       Personal service at the principal place of business

• c.       Registered mail

• d.       Text message

The importer can appeal if he is not agree with the result of Post Clearance audit.

Demand letter sent  by the importer can be paid within one month from the date receipt.

Audit plan should always come first before conduct of actual audit.

The importer may file request for reconsideration to the District collector within 15 days from the receipt of the demand letter.

Profiling the importer does not require contacting them. Retrieving the data available on the BOC’s system is the only need.

1.       This is the first step in the process of Customs audit which requires data gathering and evaluation of import and export operations.

•    Audit Notification

• Audit Plan

•    Profiling/information analysis

•      Actual Audit