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CUSTOMS (POST CLEARANCE AUDIT) ORDER 2014 (Legal Notice 6 of 2014) ARRANGEMENT OF PARAGRAPHS PARAGRAPH

1. 2. 3.

Citation and commencement Type of records Form and manner

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CUSTOMS (POST CLEARANCE AUDIT) ORDER 2014 (Legal Notice 6 of 2014) MADE by the Minister under section 116 (6) of the Customs Ordinance.

Citation and commencement 1. This Order may be cited as the Customs (Post Clearance Audit) Order 2014, and shall come into operation on the date of commencement of the Customs (Amendment) Ordinance 2014.

Type of records 2. The documents, books, records or information required to be kept for the purposes of importation, exportation or carriage coastwise of any goods, and the carriage loading, landing or unloading of any goods, in terms of section 115A of the Ordinance may include— (a) commercial invoices; (b) shipping records; (c) purchase orders; (d) delivery notes; (e) audited accounts; (f) record of contracts; (g) royalty and marketing agreements; (h) inventory records; (i) journals: (j) ledgers; (k) business correspondence; (l) records of payments; and

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(m) any other documents, books, records or information relating to the goods, as may be required by the Collector.

Form and manner 3. In addition to the requirement under section 115A of the Ordinance, the documents, books or records shall be kept in such form or manner— (a) that records and explains all transactions and other acts engaged by a person that are relevant for the purposes of the Ordinance, and may include – (i)

an account of any goods entering the business with the following particulars— (aa)

name of the importing vessel or aircraft;

(bb)

date of arrival of importing vessel or aircraft;

(cc)

invoices detailing the quantity, description and value of goods; and

(dd)

shipping documents including a packing list, bill of lading and airway bill;

(ii) an account of any goods leaving the business, whether for export or local consumption; and (iii) the balance of goods to be found in the business at any point in time; (b) which is readily accessible; and (c) as may be determined by the Collector from time to time.

MADE this 5th day of February 2014.

CHARLES WASHINGTON MISICK MINISTER OF FINANCE, TRADE AND INVESTMENT

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EXPLANATORY NOTE (This Note is not Part of the Order) This Order provides for the type of records to be kept for purposes of post clearance audit. It also provides for the form and manner under which these documents and records are to be kept.

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6 of 2014 customs (post clearance audit) order  
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