On-site Post Clearance Audit

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..... Verification' (PCCV) that was introduced in 2005 when the Risk Management System was operationalised. PCA, which is done in the Custom Houses, shall continue side by side with OSPCA. To prevent duplication both PCA and OSPCA shall not be done for the same transaction. OSPCA is a broad based audit with focus on systems and procedures even though the short levies of duties, if any, shall continue to be determined on transaction basis. OSPCA allows verification of self-assessment on periodic basis by scrutiny of relevant business records at the importers / exporters premise. Thus, an importer or exporter can benefit from reduced clearance time and can deal with the goods promptly, saving on insurance, warehouse and storage charges. On the .....

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..... nication including exchange of document / information by e-mail should be encouraged. 1.5. OSPCA has been operationalized w.e.f. 1-10-2011 only for importers registered under the Accredited Client Programme (ACP). It has also been decided that ACP importers shall be subjected to OSPCA once during each financial year. Coverage of OSPCA shall be increased in subsequent phases and the periodicity of audit in respect of other entities prescribed at that stage. 1.6 For coordinated and effective OSPCA, the ACP importers have been categorized as under: (a) Those registered with LTU Commissionerates would be audited by the audit wing of LTU concerned; (b) Multi Location Units would be audited by the Central Excise Commissionerates wi .....

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..... importer or exporter will also render assistance to the proper officer in the discharge of his official duty and shall in no case refuse or obstruct the proper officer in discharge of official duty. The importer or exporter is required to provide true and correct information to the proper officer. 2.2 Following guidelines are prescribed under the OSPCA Regulations 2011: (a) The proper officer shall give at least 15 days advance notice to the importer or exporter and where considered necessary, obtain from the importer or exporter, prior information relating to imported or export goods before conducting audit; visit the premises to gather relevant information relating to imported or export goods. (b) The proper officer shall info .....

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