Publication: Post Clearance Audit : Reference and Implementation Guide
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2013-02
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2014-02-10
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This reference and implementation guide builds on the content of the World Bank's publication Border Management Modernization (2011), which provides policymakers, reformers, customs and other government officials with a comprehensive perspective on improving trade facilitation through better border management. This guide focuses on the use of Post Clearance Audit (PCA) which represents one of the most effective trade facilitation strategies available to border agencies as it enables the immediate release of imported cargo through the subsequent use of audit-based regulatory controls. The contents of this guide have been developed to supplement the information contained in the World Bank publication by providing border management officials and development professionals with a thorough introduction to the key issues associated with implementing a PCA regime. PCA represents a move away from traditional approaches which focus on the physical inspection of cargo and the relatively ineffective documentary checks that restrict auditors to reviewing a very small percentage of a trader's overall transactions. PCA rather is a focus on the business systems of the trader that generate and communicate transactions to the regulatory agencies, recognizing that good business systems with adequate controls will lead to high levels of regulatory compliance. The World Customs Organization (WCO), in recognition of this need to adapt to the growing world economy, has spelt out in the revised Kyoto convention the need for customs agencies to move towards post clearance controls to facilitate trade, which includes transitioning towards 'control based audit', which represents the auditing of traders' internal systems and controls as they relate to customs requirements.
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“World Bank. 2013. Post Clearance Audit : Reference and Implementation Guide. © http://hdl.handle.net/10986/16981 License: CC BY 3.0 IGO.”
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