Post-Clearance Audit (PCA) & Prior Disclosure Program — Philippines
Under CAO 01-2019, the Bureau of Customs can audit any importer's records for up to three years after release. CMV's compliance team runs internal audits, files Prior Disclosure Program (PDP) applications to cap your penalty exposure, and represents you throughout BOC Post-Clearance Audit Group (PCAG) proceedings — so an old shipment doesn't become next quarter's six-figure assessment.
What the BOC reviews in a Post-Clearance Audit
PCAG examines tariff classification, customs valuation, country of origin, preferential tariff claims (ATIGA, RCEP, AJCEPA), and recordkeeping under CAO 01-2019. Findings trigger duty deficiency assessments plus surcharges up to 600%.
Prior Disclosure Program (PDP)
If you discover an error before BOC issues an Audit Notification Letter, the PDP lets you voluntarily disclose and pay only the duty deficiency plus 10% interest — no surcharges. We file PDPs and negotiate scope with the Run After The Smugglers (RATS) and PCAG offices.
- Internal compliance review (3-year lookback)
- Tariff classification & valuation reassessment
- Preferential origin (FTA) claim verification
- PDP application filing & settlement
- Audit Notification Letter (ANL) response & representation
Recordkeeping requirements
Importers must keep import records for 3 years from date of final payment. Missing or incomplete records trigger automatic findings even when the underlying entries were correct. We set up document retention systems aligned with CMTA Section 1003.
Free PDF: Post-Clearance Audit Readiness Checklist
What BOC PCAG looks for, what to keep on file, and how to use the Prior Disclosure Program.
- 5 requirements
- 5 required documents
- 4 timeline milestones
- PH-specific (BOC, BIR, FDA, PEZA)
Frequently asked
Post-Clearance Audit — request a quote
Get a Post-Clearance Audit quote from a licensed broker
Send us your shipment details and a CMV PRC-licensed broker will pre-audit them against BOC rules and get back to you within one business day — so you know exactly what to fix before your cargo gets stuck.
- No commitment, no spam
- Reviewed by a real broker, not a bot
- You'll hear back within 1 business day
Heads up: actual release timelines vary based on cargo type, completeness of documents, regulated-commodity permits (FDA, BAI, BPI, BFAR, DENR, PNP-FED), and BOC examination or compliance checks. We'll give you a realistic timeline upfront — never after filing.
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