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MESSAGE OF THE DIRECTOR GENERAL OF THE

CUSTOMS POST CLEARANCE AUDIT

Customs Post Clearance Audit is the future of automated clearances requiring minimal dwell-time for customs clearances PCA is hence a mandatory function of customs clearances.

My civil service tenure which now expands over three decades encompasses not only experience of various customs field formations and customs intelligence and investigation across the country, I also bring in significant and rich experience as the Member (Technical) of the then Customs r Federal Excise and Sales Tax Appellate Tribunal and the Executive Director General of the Board of Investment.

I have also participated in the International Conferences, Seminars and Round Table Meetings (both in Pakistan and abroad) and have acquired sufficient knowledge in different areas. I have also developed research papers on different professional issues and my articles on different topics have appeared in the Customs Monthly Magazine "Douanes" and the leading papers of the country. My vision thus envisages transparency, equality before laws of the State, financial, moral and intellectual integrity and above all commitment to public service with devotion, dedication and honesty of purpose.

As the Director General of the Customs Post Clearance Audit (PCA), it brings me an immense pleasure to share with you that although established in October 2008 PCA is the most important organ of FBR which has been able to detect and plug leakages of legitimate government revenues to the tune of billions of Rupees. Post Clearance Audit with its two Directorates located at Karachi and Lahore and the Directorate General at Islamabad, is on its way to country wide expansion in the near future. Operations of the Regional Directorates of the PCA in the provinces of Kyber-Pakhtoon-Khawa (KPK) and Baluchistan are my first priorities. Post Clearance Audit is now integrated into the WeBOC clearances as well besides One Customs clearances. It is my vision to computerize the audit procedures through trainings and capacity building of the staff and officers of the Post Clearance Audit.

By application of a post clearance, risk-based approach, PCA is able to target their resources more effectively and work in partnership with the business community to improve compliance levels and facilitate trade. The Post Clearance Audit (PCA) process can be defined as the structured examination of a business, relevant commercial systems, sales contracts, financial and non- financial records, physical stock and other assets as a means to measure and improve compliance.

Let me share with you the Objectives of PCA in brief, to give you a better understanding of the organization. The key objectives of PCA can be summarized as follows:-

I. To gain assurance that customs declarations have been completed in compliance with Customs requirements via examination of a trader's systems, accounting records and premises;

II. To verify that the amount of revenue legally due has been identified and paid;

III. To facilitate international trade movements of the compliant trade sector;

IV. To ensure goods liable to specific import/export controls are properly declared, including prohibitions and restrictions, licenses, quota, CITIS, etc

V. To ensure conditions relating to specific approvals and authorizations are being observed, e.g. pre-authenticated transit documents, preferential origin/ movement certificates, licenses, quota arrangements, customs and excise warehouses and other simplified procedure arrangements.

No objectives are achieved without comparison with the benefits of the objectives highlighting the significance of performance of the organization. Few of the benefits of PCA for validity and assistance of trade are produced as follows;

 I. Compliant trade is facilitated at the point of Customs clearances as border controls can be reduced;

II. Risk levels can be more easily accessed and reviewed; a premises visit provides the opportunity to identify risks and weaknesses in traders' systems;

III. Customs Administration' resources are more effectively deployed;

IV. Customs can promote the concept of voluntary compliances and self-assessment;

V. Suspected fraudulent activities may be identified and referred to enforcement unit for appropriate action;

VI. Provides a platform for evaluating continued entitlement to Authorized Economic Operator status, where applicable.

I take this opportunity to address the most important function of Post Clearance Audit and that it has fundamentally been created to assist in speedy customs clearances with the least possible dwell-time, thus by bringing it down to a few minutes. Where speedy clearances of commodities import is allowed after preliminary documentation, Post Clearance Audit further authenticates the veracity of the imported cargo and documentation. Hence PCA is an integral part of the speedy and efficient customs clearances and is not another added audit organization, as it might be incorrectly perceived.

 Last but not the least, Post Clearance Audit is now the modern and established organization and hence is fully equipped to revolutionize the speedy but authentic customs clearances. It is my personal pleasure to extend my services as the Director General of this vital organization that enables me and my team to play our assigned role as partners in the development and progress of our country.