Customs Audit Regulations, 2018 - CBEC's Customs Manual 2023 - Customs

2. Customs Audit Regulations, 2018: 2.1 Customs Audit Regulations, 2018 prescribes the methodology of Selection for Audit which states that the selection of auditee or the selection of import declarations or export declarations, as the case may be, for the purposes of audit shall primarily be based on risk evaluation through appropriate selectivity criteria. Thus, risk based selection is at the core of Customs Audit. 2.2 Customs Audit Regulations, 2018 also prescribe the manner of conducting audit at the premises of importer or exporter. It also stipulates the responsibilities and compliance on the part of auditee.