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... the pathway to fair and efficient revenue collection …
WHAT IS THE REVENUE PACKAGE?
Response to Members’ concerns regarding falling revenue returns and declining duty rates
Revenue collection still high priority and challenge to many Members
Action Plan developed to meet Members’ needs Focus on verification of duty liability A “Package” of new and existing tools and
instruments First of WCO’s coordinated Packages :
2
3
KEY TOPICS
Customs ValuationPreferential OriginClassification
1 2 3
Post-Clearance Audit4
4
•Trade Fa
cilitatio
n IS …
.
•The enemy of
revenue
colle
ction !!!NO!
5
CHALLENGES TO EFFECTIVE VALUATION CONTROLS IN DEVELOPING COUNTRIES
6
Infrastructure challenges new diagnostic tools
Large informal sector weak/non-existent
audit trail cash transactions
MANAGING VALUATION RISKDisciplined use of valuation
databases/price data Use as risk indicator only Derive data from previous Customs
declarations Safeguards against mis-application
Analyse aggregate statistical data & trends
Focus on importer profiling/ trade segmentation
Effective risk management = trade facilitation
7
CUSTOMS VALUATION – RIGHTS and OBLIGATIONS
WTO Agreement provides ‘balance’WTO Decision 6.1
Assist/educate businessProportionate penalties for non-compliance
Rights and
obligations of
importer
Rights and
obligations of
Customs8
BALANCING CUSTOMS CONTROLS
Pre-arrival : Advance rulings:-Guidance available on classification, origin and valuationConsolidated guidelines produced
Clearance : targeted controls (e.g. informal trade)
Post-clearance : PCA :-WCO Guidelines, Volumes 1 and 2E-learning and trainer accreditation programmes Diagnostic tool (in preparation)
9
KEY MESSAGES – POST-CLEARANCE AUDIT
Need to clarify definition / misunderstandings :Not an enforcement tool or internal audit
Use PCA as a compliance tool PCA is the only effective mechanism to control
valuation – access to documents, time etc. Plan migration of controls to post-clearance
environment Infrastructure/human resource needs WCO Guidelines – two modules
10
Reliance on database
Effective
PCA
PCA v. use of a valuation database
Implementation of PCA
KEY MESSAGES – PREFERENTIAL ORIGIN
Guidelines on preferential origin verification
Irregularities study Mutual administrative assistance
system between FTA partners, not always working well
Difficulties verifying preferential origin at importation
Study on certification Trend towards self-certification Subsequent verification will focus on
originating status of the goods
12
KEY MESSAGES – TARIFF CLASSIFICATION
Infrastructure for tariff classification work
Diagnostic tool
Critical backbone of international trading system
150 Contracting Parties
HS-2017 amendments adopted
13
LINK TO WTO AGREEMENT ON TRADE FACILITATION
Advance rulings (Art. 3)Risk management (Art. 7.4)PCA (Art. 7.5)Termination of inspection contracts (Art.
10.5)Exchange of information (Art. 12)
14
15
•Trade Fa
cilitatio
n IS …
.
•The friend of
re
venue
colle
ction !!!
FINAL MESSAGE
16
THANK YOU!