Post-Clearance Audit (PCA), Effective Factors and Solutions Using Foreign Trade Facilitation and Development Approach

Abstract Because of the challenges that the Customs Organization faces, some changes have been occurring in the management system of customs in different countries of the world. The Islamic Republic of Iran and the management system ruling its customs has accepted that structural change is an essential need in this sector. Hence, this study was conducted to examine the post-clearance audit and solutions and factors affecting it using the foreign trade facilitation and development approach. The extant research is applied research in terms of objective, and required data were collected from questionnaires distributed among ۹۲ subjects including experts in customs affairs. Results showed that six criteria of risk management, customs strategies, customs human resources, importers and traders, rules and regulations, and customs infrastructures are the factors affecting an optimal post-clearance audit implementation. Customs infrastructures were introduced as the most critical factor. Accordingly, it seems that it is essential to create Customs Infrastructures as the first effective step to successful PCA.

Keywords:

Post-Clearance Audit (PCA) , Foreign Trade Development , Audit Pattern , Customs Affairs