Single window valuation system cargo tracking

15 Post clearance audit and deferred 
payment
15.1 Introduction
Post-clearance audit is an audit based customs control performed 
subsequent to the release of the cargo. Such audits verify the 
accuracy and authenticity of declarations and control traders’ 
commercial data, business systems, records, and books. They can 
take place at the trader’s premises, and may take into account 
individual transactions(“transaction-based” audits) or cover imports 
and/or exports undertaken over a certain period of time(“company 
based” audits).
Ethiopia’s post-clearance audits regime is guided by the RKC, which 
has established standards for Customs to applying audit based 
control.
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15.2 Post-Clearance Audit
ERCA may undertake post-clearance audits after the release of 
goods to verify the accuracy of goods declarations through the 
examination of the books, records, business systems and other 
relevant customs commercial data held by persons directly or 
indirectly involved in the import or export of the goods.
If the findings of post-clearance audit reveal that customs laws 
or regulations have been breached there may be civil or criminal 
liability, or both.
The post-clearance audit may be carried out at:
• ERCA’s premises;
• The premises of the person who is directly or indirectly 
involved in the business operations of the import or export of 
the goods; or 
69 RKC, General Annex, Chapter Six.

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• The premises of any other person in possession of the data 
and documents subject to the inspection.
There are three types of post-clearance audit; namely:
• Desk Review: the review of a single customs program without 
an on-site audit. This option is designed to look at and test 
a single/ number of areas of non-compliance but where the 
client has either a limited number of transactions or few 
records. In these circumstances, a premises visit would not 
add significant value. 
• Limited Scope Audit: an audit of a single customs program. 
This option is designed to look at and test a single area of non-
compliance at the client’s premises but may also take place 
without an on-site audit.
• Comprehensive Audit: an on-site audit of multiple customs 
programs to determine a client’s compliance within a specific 
commodity area. This option is used for audits of large and 
small clients, when all aspects of the client’s customs activities 
are to be audited.
A post clearance audit may be carried out within five years from 
the date a goods declaration has been accepted. Thus, documents 
should be safely kept by traders for such eventuality.