Customs Clearance Audit and Investigation

The Bureau can conduct an audit examination only within one year from the date of final payment of duties and taxes.

The assessment of goods is considered conclusive immediately after the goods have been released.

The Bureau can investigate records pertaining to any goods declaration for the purpose of determining the liability of the Importer for duties and taxes.

The Bureau has no authority to impose fines or penalties during the audit examination.

The period of limitation for the assessment is one year from the date of final payment of duties and taxes.