On Wednesday 26 August, EuroCham Transport & Logistics Committee Chairperson Mr. Bunthan Suy attended a consultation workshop on the Draft Regulation on the Operational Procedures for Post-Clearance Audits, organised by the General Department of Customs and Excise (GDCE) at the National Customs School.
The Deputy Director General highlighted that the implementation of Post-Clearance Audits (PCA) has played an important role in improving tax collection, facilitating trade, and preventing tax evasion. As part of the measures being undertaken in 2026, the GDCE is working to further improve the Standard Operating Procedures (SOPs) for PCA, with a focus on making the procedures clearer, more transparent, and effective, while strengthening the overall governance of customs administration.
The document will serve as a practical reference for customs audit officers, audit units, and relevant business stakeholders, helping ensure that PCA activities are carried out in a transparent, consistent, and efficient manner. The SOP sets out the scope, procedures, and methods for conducting customs audits based on risk-management principles and in line with international standards. It also clearly defines the roles, responsibilities, rights, and obligations of customs audit officers and relevant audit units.