With the diversified application of big data, cloud computing, artificial intelligence (AI) and other technologies in various management scenarios, technology-enabled management has received more and more attention. Robotic process automation (RPA) refers to business process software technology applied in various industries, including the accounting and auditing industry, to automate well-defined, repetitive tasks. However, its application in customs management has lagged because of the unique nature of this field. This study outlines the introduction of RPA technology into post-clearance audit, discusses the concept, functions, foundations and application values, constructs a framework model and explains its research and development (R&D) process. The application and implementation of RPA is elaborated using unit consumption data analysis.