Based on the recommendations of the recent CLDP Trade Facilitation Agreement workshops, CLDP, in coordination with EUBAM, provided support for a study tour for five officials of the State Fiscal Service of Ukraine to the Finnish Customs to review the legal framework and practical functioning of the effective post clearance audit system. The SFS Study Tour to Finland took place on September 26-28 in Helsinki, Finland. The issues worked upon during the study tour included cooperation between the audit department and other divisions of the customs service, as well as non-governmental organizations; procedure for conducting scheduled and unscheduled inspections; procedure for planning the inspections; and the issues that may be examined in the course of inspections. Such hands-on experience will make it possible to formulate a systemic approach while developing the post clearance audit system in Ukraine.