Organizational Structure of the Post Clearance Audit Group (PCAG)
- PCAG headed by Assistant Commissioner (SG 28), appointed by President on recommendation
- Two main units under PCAG:
- Trade Information and Risk Analysis Office (TIRAO)
- Compliance Assessment Office (CAO)
- TIRAO and CAO led by Director II (SG 26)
- Commissioner of Customs authorized to determine and adjust PCAG personnel with approval
Functions and Mandates of PCAG
- Conduct audit examination, inspection, verification, investigation of import records within 3 years post-clearance
- Verify correctness of goods declarations and determine importer liabilities including fines
- TIRAO functions:
- Analyze trade data, develop compliance benchmarks
- Develop risk-based management system for profiling audit candidates
- Recommend priority audit candidates for Commissioner approval
- Develop audit process policies, guidelines, manuals, SOPs
- CAO functions:
- Prepare audit work plan and scope
- Conduct audits and investigations
- Submit audit reports with findings and recommendations
- Maintain customs compliance program
Renaming and Redefining Department of Finance - Financial Intelligence Unit (DOF-FIU)
- DOF-FIU renamed as Financial Analytics and Intelligence (FAI) Unit
- Acts as data analytics unit for revenue management under DOF
- Can require trade/industry data from DOF-attached agencies
- Reviews fiscally adverse matters for Secretary of Finance approval
- Provides recommendations on policies based on data analysis
Turnover of Post Clearance Audits from DOF-FAI to BOC-PCAG
- Pending audit files and documents to be transmitted from DOF-FAI to BOC-PCAG as practicable
Funding Provisions
- BOC-PCAG funding sourced from BOC budget
- Funding included in BOC's budget proposals thereafter
- DOF-FAI retains approved budget and staffing by DBM
Separability Clause
- Invalid or unconstitutional provisions do not affect validity of remaining provisions
Repealing Clause
- Previous inconsistent issuances, orders, rules, and regulations are repealed, amended or modified
Effectivity
- Order effective 15 days after publication in a newspaper of general circulation