Trade Facilitation

Post Clearance Audit


PCA is a system of checking that includes documentary review and audit after goods have been cleared from the borders. The Directorate General of Customs has implemented post clearance audit of goods, aimed accelerating the movement of cargo through the Sultanate’s borders. Use of Post Clearance Audit (PCA) reduces Physical interventions and reliance on paper documents during border clearance processes. It will enhance the efficiency of customs work and the business environment in the Sultanate, which comes in the interest of the general administration of customs to strengthen its systems in line with international standards and its vision to strengthen the logistics sector in Oman. This initiative is a proactive step towards realising the Sultanate’s commitment to the trade facilitation agreement and ambitions of the Sultanate of Oman Logistics Strategy (SOLS 2040) target of placing the country on the global map amongst the top ranks of international logistics providers.

Post Clearance Audit investigates the accuracy of customs data after a cargo has been released by consolidating the information provided by some users.
Audit results are also used to develop the risk management system according to specific scientific criteria to target dangerous goods.


PCA is implemented by Directorate General of Customs by a specialized team of officers. The system enabled customs to deviate from traditional systems, by reducing physical intervention, and reduced reliance on paper documents during the clearance process, by targeting certain shipments and very low percentage of commercial operations. Oman’s adoption of post clearance audit in accordance with the WTO Trade facilitation agreement undoubtedly improves the business environment by reducing the duration of dwell time at border crossings, thereby boosting business and foreign investment opportunities. The business community enjoyed the advantage of rapid release of goods and easing of customs restrictions. By harmonizing customs procedures with international best practices, the Directorate General of Customs is able to claim unpaid customs dues and create greater trust with the business community.

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