Publication Details
Abstract
Post-clearance customs audit (PCA) has emerged as a vital tool for enhancing revenue collection and ensuring compliance in international trade. By shifting the focus from border control to post-transaction verification, PCA enables customs administrations to identify under-declarations, detect fraud, and encourage voluntary compliance without impeding trade flows. This study explores the role of PCA in strengthening revenue performance through risk-based audit selection, data analytics, and inter-agency collaboration. Drawing on international best practices from the World Customs Organization (WCO) and leading customs administrations, the paper highlights how transparency, institutional capacity building, and automation enhance audit effectiveness. The findings underscore PCA’s strategic importance in balancing trade facilitation with sustainable revenue mobilization.