The main objective of this study is to assess the challenges of the Post Clearance Audit at the Mekelle Branch Office and tried to assess the proficiency and competency, of the PCA auditors, legal framework to implement PCA, the level of risk management, the contribution of PCA in the trade facilitation and revenue collection and tried to identify the major challenges in the implementation of PCA. To achieve these objectives, both quantitative and qualitative research approaches were used and data were collected from primary and secondary sources. | Assessment of the challenges of post clearance audit in ethiopian revenue and customs authority (A case of mekelle branch office)
