THE guidelines for the Post-Entry Audit (PEA), which allows government to conduct an extensive audit and assessment of duties up to three years after the release of goods, took effect last week.Customs Commissioner Antonio M. Bernardo said the bureau will focus on big time importers, taxpayers and traders delinquent in the payment of duties.
Customs Administrative Order 8-2003 set the guidelines for the PEA, provided under Republic Act 9135 or the Customs Compliance Audit Law.
Before RA 9135 was enacted, the BoC was required to audit all imported goods within port premises before these are released. After release, the government could generally no longer assess importers or brokers for unpaid duties.
