Background
The General Department of Customs and Excise convened a stakeholder consultation on 26 August 2026 to review a draft Standard Operating Procedure (SOP) for post-clearance audit (PCA) under the department’s 2026 customs administration agenda. The meeting was held at the National Customs Hall and was chaired by Deputy Director Chan Sopheap with participation from customs technical staff and multiple private-sector and foreign-chamber representatives.
Post-clearance audit (PCA) verifies compliance with customs declarations and supports revenue collection, trade facilitation, and the prevention of customs offenses. The draft SOP sets out procedural scope, audit methods, and the delineation of roles, duties, rights and obligations for customs audit officers and subordinate audit units to guide PCA implementation.
Scope of Application
The SOP applies to PCA activities conducted by the General Department of Customs and Excise and its subordinate audit units following the release of goods from customs control. It is intended as an operational reference for customs auditors, subordinate audit units, and traders involved in post-clearance compliance reviews.
Key Provisions or Decisions
The draft document clarifies PCA procedures, including methodological approaches based on risk management and alignment with international customs practices. The SOP emphasizes clear assignment of duties and procedural steps to enhance procedural transparency and audit traceability for customs inspections carried out after goods have been released.
Implications for Investors, Businesses, or Compliance
Businesses subject to PCA can expect a more standardized post-clearance process that specifies the responsibilities of both customs auditors and traders during follow-up reviews. The SOP aims to improve the predictability of audits and provide a reference to reduce disputes related to duty and tax assessment after release.
Official Source
Source: Announcement from the General Department of Customs and Excise, meeting held 26 August 2026. Original post: Facebook — General Department of Customs and Excise.
