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Rev 2June 2008
UNCTAD Trust Fund for Trade Facilitation Negotiations1 Technical
Note 5
Post-clearance audit
The measure in the WTO contextMeasures to expedite the movement
of goods relate to Art. VIII, GATT 1994, inparticular paragraph
1(c): The contracting parties also recognize the need forminimizing
the incidence and complexity of import and export formalities and
fordecreasing and simplifying import and export documentation
requirements.
The key measures proposed by Member States in the NGTF aiming at
expediting the
clearance and release of goods at the borders, are inter alia
pre-arrival clearance,separate release from clearance, authorized
trader schemes, risk management, and post-clearance audit. For an
overview of proposals see the WTOs reference documentTN/TF/W/43
(latest revisions) Chapter K, 2 (d).
DefinitionPost-clearance audit means audit-based Customs control
performed subsequent to therelease of the cargo from Customs'
custody. The purpose of such audits is to verify theaccuracy and
authenticity of declarations and covers the control of traders'
commercialdata, business systems, records, books. Such an audit can
take place at the premises ofthe trader, and may take into account
individual transactions, so-called "transaction-based" audit, or
cover imports and/or exports undertaken over a certain period of
time,so called "company based" audit.
Post-clearance audits can be conducted on a case by case basis
focusing on targetedoperators, selected on the grounds of risk
analysis of the commodity and the trader, or ina planned, regular
way, set out in an annual audit program. Furthermore the audit
couldalso be used as criteria to offer special treatment to certain
economic operators.
Chapter 6 of the General Annex of the Revised Kyoto Convention
sets out a largenumber of recommended standards relating to all
aspects of Customs control, includingthe use of audit-based
controls including the audit of traders' commercial
systems(Standard 6.6. and 6.10).
Benefits and CostsIntroducing post-clearance audit reflects a
different approach to Customs control as ithas the effect of
offering an immediate release of goods or reduced release
times.Implementation of post clearance audit is part of the risk
management strategy.
Reduced Release time
The time taken while goods are in Customs custody will be
reduced as compared totraditional Customs control, and traders can
dispose of their goods promptly upon theirarrival in the
country.
1 This Technical Note has been produced jointly by the World
Customs Organization (WCO) and UNCTAD.
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advantage of global, liberalised trade. While legislation and
the overall strategy formodernisation are established by
governments, their actual implementation andoperation will be
undertaken by local Customs offices. Local Customs staff needs to
betrained to understand the benefits and the operation of
post-clearance audit measures.
References and tools availableWorld Customs Organisation
(WCO)
The WCO has developed a Self Assessment Checklist and other
diagnostics tools andsurveys that are available at the WCO website
at http://www.wcoomd.org
The Global Facilitation Partnership for Transportation and Trade
(GFP)
The Global Facilitation Partnership for Transportation and Trade
(GFP) brings togetherthe worlds leading organizations and
practitioners in trade and transport facilitation. Itcreates an
open information and exchange platform on major new developments
and all
aspects of trade and transport facilitation. See www.gfptt.org
.Further UNCTAD Technical Notes
Further Technical Notes are available via
http://r0.unctad.org/ttl/technical-notes.htm .See in
particular:
Technical Note No. 3: Use of Customs Automation Systems
Technical Note No. 12: Risk Management in Customs Procedures
Technical Note No.16: The electronic submission of trade documents
Technical Note No. 21: Automated System for Customs Data
(ASYCUDA)
The Technical Notes have been produced by technical experts
contracted by UNCTAD within the Trust Fund project Capacity
building indeveloping countries and least developed countries to
support their effective participation in the WTO Negotiations
Process on tradefacilitation, financed by the Governments of Sweden
and Spain. Their purpose is to assist Geneva- and capital-based
negotiators to betterunderstand the scope and implications of the
various trade facilitation measures being proposed in the context
of multilateral negotiations on
trade facilitation. The Technical Notes have not been edited,
and the opinions expressed may not necessarily coincide with those
of theorganization or the donors of the Trust Fund. For comments
and enquiries please contact [email protected] . All
Technical Notes areavailable via
http://r0.unctad.org/ttl/technical-notes.htm
