Compliance verification through post-clearance audit (PCA) is a basic instrument of customs control to balance gaps and potential risks caused by any procedural simplification in customs. In developed customs administrations, the major function of control is done by PCA. Risk management plays a significant role in its effective implementation.
Georgian Customs PCA is currently at a very basic level. However, Georgia‟s Customs Administration has implemented significant trade facilitation measures, which have led to simplification of customs procedures. However, simplification revealed drastic need for alternative mechanisms of control. This report examines international best practice PCA and provides recommendations for the implementation of risk-based PCA controls that will serve as an integral part of Georgian Customs‟ reform and modernization program.