{"@context":"https://schema.org","@type":"DefinedTerm","name":"Post-Clearance Audit EU","description":"Post-Clearance Audit (PCA) operates at the opposite end of the customs process from border inspection: EU customs authorities examine compliance retrospectively, once goods have already been released into free circulation. Auditors review whether tariff classification, customs valuation, origin declarations, import procedures, and duty payments were carried out correctly under the Union Customs Code (UCC). In practice, companies receive formal requests for commercial invoices, transport document","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/post-clearance-audit-eu","inLanguage":"en","dateModified":"2026-06-18T21:57:30.329100","citation":"https://ec.europa.eu/taxation_customs/business/calculation-customs/duties/post-clearance-audit_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/post-clearance-audit-eu","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Post-Clearance Audit EU · Post-Clearance Audit (PCA) operates at the opposite end of the customs process from border inspection: EU customs authorities examine compliance retrospectively, once goods have already been released into free circulation. · Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs/duties/post-clearance-audit_en"}