Post Clearance Audit

Upon implementation of the electronic system and network ASYCUDA, Automated System for Customs Data in 1999, it became imminent for the establishment of a unit that will ensure compliance to relevant laws and procedures that governs international cargo clearances. This brought to the creation and establishment of an Audit Unit within the Customs Revenue section during the restructure exercise in 2003. The unit is comprised of Customs Auditors and Compliance officers who have the responsibilities of;

  • Conducting post clearance audits and
  • Compliance activities on documents related to imports.

Customs Auditing

Customs officers are mandated by the Customs Act to conduct audit checks on clients. 

Who is to be audited?

All importers, exporters, bonded warehouse operators, users of Asycuda system and excise producers are subject to customs audit.

When do Customs conduct audit checks?

Customs Auditors conduct checks when there is circumstance of activities posing risks to the maximum collection of government revenue. 

What happens if customs detect discrepancies?

When customs auditors detect discrepancies, assessments are raised by customs for settlement by the client on audit.

General Enquiries

Private Mail Bag 9012,
La Casa D'Andrea E Luciano Building,
Rue Pierre Lamy,
Port Vila, 
Republic of Vanuatu

Phone: (+678) 33010
Fax: (+678) 22597