{"@context":"https://schema.org","@type":"DefinedTerm","name":"Post-Clearance Audit","description":"A Post-Clearance Audit (PCA) begins not at the border but at the importer's premises: customs authorities issue document requests – invoices, contracts, certificates of origin – weeks or months after goods have already entered free circulation. The audit verifies whether the original customs declaration was materially accurate, focusing on HS code classification, customs valuation, applicable duty rates, and compliance with preferential regimes and rules of origin. Discrepancies can trigger back","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","inLanguage":"en","dateModified":"2026-06-26T16:17:16.456768","citation":"https://ec.europa.eu/taxation_customs/customs-4/union-customs-code_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/post-clearance-audit","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Post-Clearance Audit · A Post-Clearance Audit (PCA) begins not at the border but at the importer's premises: customs authorities issue document requests – invoices, contracts, certificates of origin – weeks or months after goods have already entered free circulation. · Quelle: https://ec.europa.eu/taxation_customs/customs-4/union-customs-code_en"}