Regulation 1 - Short title and commencement - Customs Audit Regulations, 2018

Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) Notification No. 45/2018-Customs (N.T.) New Delhi, the 24 May, 2018 G.S.R (E) - In exercise of the powers conferred by clause (k) of section 157 , read with section 99A and clause (ii) of sub-section (2) of section 158 , of the Customs Act, 1962 (52 of 1962) and in supersession of the On-site Post Clearance Audit at the Premises of Importers and Exporters Regulation, 2011 , except as respect things done or omitted to be done before such supersession, the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely:- 1. Short title and commencement. - (1) These regulations may be called the Customs Audit Regulations, 2018. (2) They shall come into force on the date of their publication in the Official Gazette.