The Post Clearance Audit (PCA) function in the Philippines is finally back with the Bureau of Customs (BOC). This is where it should have always been, as this function is the primary backstop that allows customs to facilitate the movement of goods across its borders. The function was moved from the BOC to the Department of Finance in 2014. In October 2017 Philippine President Rodrigo Duterte signed Executive Order No. 46, returning the function back to the BOC under the renamed Post Clearance Audit Group. In January 2019, the customs commissioner and the finance secretary of the Philippines finally signed Customs Administrative Order 01-2019, which kick start the implementation of the PCA and the Prior Disclosure Program will come into effect on 15 February 2019.
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