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(1) The Authority may conduct a post-clearance audit after the release of goods.

(2) The Commissioner-General may

(a) select a person for post-clearance audit based on the risk profile of the person; and

(b) authorise a post-clearance audit to be conducted

(i) for compliance measurement purposes in an area that the Commissioner-General considers appropriate; or

(ii) on any other persons directly or indirectly involved in the transactions in question.

(3) The Authority may check the goods or the means of conveyance of the goods identified at the time of the post-clearance audit.

(4) The Authority shall provide advance written notice of the post-clearance audit, in the prescribed form.

(5) A person who is audited may meet with the auditors formally before the preparation of the final report and is entitled to receive a copy of the final report of the post-clearance audit in the prescribed form.

(6) Where the audit concludes that the person owes additional duty, the Commissioner-General shall issue that person with a notice of underpayment.

(7) Where the audit concludes that the person has paid duty in excess of the amount required, the Commissioner-General shall refund the excess amount paid.