This Customs Post Clearance Audit manual is an EAC publication that sets out guidelines on the operationalization of the EAC Customs Post Clearance Audits as set out in the EAC Customs Management Act, 2004 whose objective is to verify taxpayers’ compliance with provisions of the EAC Customs Management Act, 2004 as well as other laws and regulations related to international trade.

The manual spells out in detail the process of conducting a Customs Post Clearance Audit.