Customs Review & Audit Assistance

1 

Import–Export Compliance Advisory

We provide advisory support to ensure that import and export activities are conducted in compliance with applicable customs laws and regulations, including:

• Advisory on tariff classification (HS Code determination)

• Review of customs valuation methodology in accordance with Customs valuation principles

• Country of origin considerations and preferential trade agreement (FTA) requirements

• Duty and tax calculation review

• Advisory on controlled or restricted goods requiring additional permits

Our objective is to help clients structure declarations accurately and reduce exposure to regulatory risk.

2

Customs Declaration Review

We conduct structured reviews of customs declarations to support compliance and audit preparedness, including:

• Verification of declaration data accuracy

• Cross-checking of supporting commercial documentation (invoice, packing list, bill of lading, etc.)

• Review of declared tariff codes and duty rates

• Identification of discrepancies, inconsistencies, or potential compliance gaps

• Advisory on corrective actions where necessary

This service may be provided as part of routine compliance monitoring or in preparation for Customs Post Clearance Audit (PCA).

3

BOI-Related Customs Privilege Coordination

For BOI-promoted projects, we provide coordination and advisory support related to customs privileges, including:

• Import duty exemption for machinery

• Raw material duty exemption and reconciliation support

• Verification of BOI privilege utilization in customs declarations

• Coordination between BOI conditions and customs procedures

• Review of compliance with promotion certificate requirements

Our approach ensures consistency between BOI-approved privileges and customs declaration practices.

4

Post Clearance Audit (PCA) & Compliance Readiness

• Pre-audit compliance review of historical import–export declarations

• Identification of potential duty exposure and compliance risks

• Organization and preparation of supporting documentation for audit purposes

• Clarification support and coordination during Customs Post Clearance Audit (PCA) processes

Our services are structured to enhance audit readiness and support professional engagement with Customs authorities.

5

Customs Reconciliation & Historical Review

• Retrieval and structured analysis of historical customs declaration data

• Reconciliation of customs records with accounting and operational documentation

• Identification of discrepancies affecting duty and tax calculation

• Advisory on remedial measures and compliance improvement

6

Regulatory Coordination & Government Liaison

• Procedural coordination with the Customs Department and related authorities

• Preparation and review of formal correspondence

• Submission support and regulatory follow-up

• Monitoring of status and procedural timelines