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PHILIPPINES: Importers Now Subject to Post-Clearance Customs Audit

Importers may now be liable to a separate audit after their goods have been cleared by the Bureau of Customs (BOC). Any such importer will also be obliged to provide BOC officials with all relevant import data and any related records.

While this latest move is justified to ensure all importers are fully complying with all customs requirements, it is believed that the measure is primarily intended to optimise the level of duty collected. In an additional move, importers will also be given the facility to report any declaration oversights mistakes on a non-punitive basis.

Content provided by Picture: HKTDC Research
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