Title
Creation of Customs Post Entry Audit Group
Law
Executive Order No. 160
Decision Date
Jan 6, 2003
Gloria Macapagal-Arroyo establishes the Post Entry Audit Group within the Bureau of Customs to enhance trade facilitation, reduce fraud, and improve compliance through a post-importation audit system leveraging information technology.
A

Q&A (EXECUTIVE ORDER NO. 160)

The mandate was established under Republic Act No. 9135, which amended certain provisions of Presidential Decree No. 1464, otherwise known as the Tariff and Customs Code of the Philippines.

The two main offices under the PEAG are the Trade Information and Risk Analysis Office (TIRAO) and the Compliance Assessment Office (CAO).

The PEAG is headed by an Assistant Commissioner of Customs (Director IV), SG-28, who is appointed by the President of the Philippines upon the recommendation of the Commissioner of Customs through the Secretary of Finance.

TIRAO sets the framework and benchmarks for compliance measurements, directs the development of a computer-aided risk management system using data warehousing and statistical tools, implements risk management to establish audit selection parameters, sets policies, guidelines, manuals, and standard operating procedures relating to audits, and continuously assesses how audit performance can be improved.

The CAO formulates audit work plans for approved audit targets, conducts audit examinations, inspections, verifications or investigations, prepares and submits audit reports, develops and implements customs compliance programs, and performs other related functions.

Initial funding for PEAG's necessary expenses shall be sourced from the available funds of the Bureau of Customs.

Section 2 paragraph 2(f) of Presidential Decree No. 1772 grants the President continuing authority to reorganize the National Government, including creating new offices, which served as the legal basis for establishing PEAG.

Information technology facilitates a shift from border documentary checks to post-importation information analysis, enabling computerized risk management and audit selection parameters, which improve audit efficiency and effectiveness.

It took effect fifteen (15) days after its publication in the Official Gazette or a newspaper of general publication.


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