FREE Executive Webinar
Post Clearance Audit Decoded:
What Every Importer Needs to Know
Stay Ahead of Customs Audits. Protect Your Business with the Right Knowledge.
In this exclusive webinar, Jill L. Tolentino Customs Brokerage will guide importers through the realities of Post Clearance Audits and provide practical strategies to help businesses remain compliant, prepared, and protected.
When: April 8, 2026 | 9:00 AM – 12:00 NN
Modality: Virtual via Zoom
Why This Webinar Matters
Many importers only begin to understand Post Clearance Audits after receiving a notice from Customs, when the risks, penalties, and operational pressure are already present.
This webinar is designed to give you the clarity and foresight needed to stay ahead.
Through this session, JLTCB experts will help you:
Understand how Post Clearance Audits work in practice
Identify common compliance gaps that trigger audits
Learn how Customs evaluates import records and declarations
Strengthen your documentation and internal compliance processes
Reduce the risk of penalties, assessments, and operational disruption
Our goal is simple: help importers operate with confidence and compliance.
Who This Webinar Is Designed For
This session is tailored for professionals responsible for import compliance, supply chain integrity, and regulatory oversight, including:
Importers and Business Owners
Logistics and Supply Chain Managers
Compliance and Regulatory Officers
Finance and Accounting Teams Handling Import Records
Trade and Operations Managers
If your organization imports goods into the Philippines, this knowledge is essential.
What’s in It for You
By the end of this session, you will gain practical insights that can immediately strengthen your operations:
1
A clear understanding of the Post Clearance Audit framework in the Philippines
2
Knowledge of documents Customs typically reviews during audits
3
Strategies to identify compliance risks before they escalate
4
Best practices used by experienced importers to maintain audit readiness
5
Guidance on what steps to take if your company receives an audit notice
About JLTCB
Jill L. Tolentino Customs Brokerage helps importers confidently navigate Post Clearance Audits (PCA) by turning complex customs requirements into clear, manageable compliance strategies.
For many businesses, a Post Clearance Audit can bring uncertainty, operational pressure, and potential financial exposure. JLTCB works alongside importers to identify risks early, strengthen documentation, and ensure that import records are fully aligned with customs regulations, so companies are prepared long before an audit notice arrives.
Our approach is practical and solution-driven: we don’t just explain the rules, we help businesses build the systems and documentation practices needed to stay audit-ready.
How We Support Importers in
Post Clearance Audits
PCA Readiness Assessments
Identify compliance gaps before Customs does
Import Documentation Reviews
Ensure declarations, records, and supporting documents are accurate and defensible
Tariff Classification & Valuation Validation
Reduce risks that often trigger audit findings
Compliance Advisory
Strengthen internal processes and documentation standards
Audit Preparation Support
Guide your team on how to respond if an audit notice is issued
With JLTCB as your compliance partner, your organization can minimize audit risks, protect business continuity, and approach Post Clearance Audits with clarity and confidence.
What Our Clients Say
Frequently Ask Questions
What is a Post Clearance Audit (PCA)?
A Post Clearance Audit (PCA) is an audit conducted by the Bureau of Customs (BOC) after goods have already been released from customs custody.
What is the legal basis of the Post Clearance Audit?
The Post Clearance Audit is authorized under Section 1000 of the Customs Modernization and Tariff Act (CMTA) and implemented through Customs Administrative Order (CAO) No. 01-2019. These provisions empower the Bureau of Customs to examine importers’ records and transactions after the release of imported goods to ensure that duties and taxes have been properly declared and paid.
Who may be subject to a Post Clearance Audit?
Importers who bring goods into the Philippines may be subject to a Post Clearance Audit.
What records may the Bureau of Customs examine during a PCA?
During a Post Clearance Audit, the Bureau of Customs may examine import documents such as Import Entries, commercial invoices, packing lists, bills of lading, and import permits. The BOC may also review accounting records, purchase orders, contracts, financial statements, inventory records, and other documents relevant to the import transactions under review.
How long should importers keep their importation records?
Importers are required to keep all records related to importations for a period of three (3) years from the date of final payment of duties and taxes or from the date of final settlement of the transaction. These records must be made available to the Bureau of Customs when requested during a Post Clearance Audit.
What happens if discrepancies are found during the audit?
If the Bureau of Customs discovers deficiencies in duties and taxes during the audit, the importer may be assessed for the unpaid amount, including applicable penalties and surcharges. The BOC will issue a Final Audit Report (FAR) indicating the findings and the amount of deficiency duties and taxes due.
What is the Prior Disclosure Program (PDP) in relation to PCA?
The Prior Disclosure Program (PDP) allows importers to voluntarily disclose and correct errors in their import declarations before or during a Post Clearance Audit. By voluntarily disclosing deficiencies and paying the corresponding duties and taxes, importers may be able to reduce applicable penalties compared to those imposed when discrepancies are discovered during an audit.
Why is it important for importers to ensure compliance with customs regulations?
Compliance with customs regulations helps importers avoid financial penalties, delays, and potential legal issues. Maintaining accurate records and ensuring correct declarations of goods, value, classification, and duties allows companies to demonstrate transparency and readiness in case they are selected for a Post Clearance Audit.
Secure Your Slot
Post Clearance Audits can expose costly compliance gaps, but with the right preparation, they can be managed with confidence.
Join us for this exclusive session and gain the knowledge needed to protect your business and strengthen your compliance strategy.
Post Clearance Audit Decoded: What Every Importer Needs to Know
When: April 8, 2026 | 9:00 AM – 12:00 NN
Modality: Virtual via Zoom