GlossaryEN1 min readUpdated: Jun 26, 2026
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.
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Source: https://ec.europa.eu/taxation_customs/customs-4/union-customs-code_en
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Passar Hub: Everything on the new Swiss customs system
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Definition & Explanation
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-duty assessments, additional import VAT, and administrative penalties. In the EU, the Union Customs Code (UCC) provides the legal basis for audit procedures and limitation periods. The term should be distinguished from the WCO Post-Clearance Audit framework, which refers to the World Customs Organization's internationally standardized methodology, whereas a PCA is the actual enforcement action carried out by a national authority.
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