Regulations Governing the Impelementation of Customs Post-Clearance Audit Article 2

“Post-clearance audit” is defined as the process in which Customs requests the duty-payers, exporters or related persons (hereinafter referred to as “the auditees”) to provide records, documents, accounting books, and/or relevant files or databases regarding the imports or exports, notifies the auditees to go to the office of Customs for inquiry, or designates officers to conduct an investigation at the premises of those relevant within two years from the date following the release of the imports and/or exports.The premises referred in preceding paragraph means the residences, company locations, business premises, production and operation premises of the auditees, and/or storage places of the imports or exports, related records, documents, accounting books and relevant computer files.The contents of post-clearance audit inspection referred in Paragraph 1 include description of goods, customs value, FOB price, tariff classification, amount, country of origin, qualification requirements subject to reduction of or exemption from duty, bonded, duty being refunded or offset, control measures implemented in conjunction with other agencies, and related matters.