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Tools

Tools are non binding informal publications developed by the WCO to assist their Members and traders in the field of Customs.

  • Ecommerce

    Survey on Cross-Border E-Commerce

    The WCO has carried out a short survey to collect Members’ current practices and ongoing and/or future initiatives on cross-border low-value e-commerce. The survey findings are structured into different sub-categories based on the key findings of each section. They are: facilitation, risk management, data exchange/Cooperation with E-Commerce Operators, control and enforcement, and revenue collection.

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  • Guidelines for strengthening cooperation and the exchange of information between Customs and Tax authorities at the national level

    Guidelines on Customs-Tax Cooperation

    The Guidelines aim to provide reference guidance to Customs and Tax authorities who wish to go further in their cooperation and develop operational models which enable agencies to work together to their mutual benefit.

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  • WTO Trade Facilitation Agreement and the WCO Mercator Programme Approach to Implementation”

    The WTO Trade Facilitation Agreement and the WCO Mercator Programme Approach to Implementation

    This publication provides an overview of the WTO Trade Facilitation Agreement (TFA), the history behind it, the key steps required for accession to and compliance with the TFA, including sequencing of implementation, provision of technical assistance/capacity building (TA/CB) and monitoring, bringing forth the lessons learnt under the WCO’s TA/CB activities and national best practices shared by Members, as well as TFA-related recommendations stemming from WCO working bodies.

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  • Transparency and Predictability Guidelines

    Transparency and Predictability Guidelines

    Transparency and predictability of regulations and procedures at borders are widely recognized as an essential element of trade facilitation. Transparency and predictability are the starting point for ensuring the efficiency and, ultimately, the stability of a rules-based environment for goods crossing the border.

    The Guidelines aim to provide Customs administrations with comprehensive and practical guidance on how to enhance and commit to their transparency and predictability, with a view to trade facilitation and integrity.

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  • Customs Brokers Study

    Study Report on Customs Brokers

    This document provides a general background and overview of Customs brokers’ role in the international supply chain together with some suggested policy and organizational considerations on Customs broker regimes and a model checklist for licensing/regulating brokers.

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  • NCFT

    National Committees on Trade Facilitation - A WCO Guide

    The purpose of this document is to share relevant information on WCO Members’ experiences and their roles in the Na­tional Committees on Trade Facilitation (NCTFs) for the implementation of the WTO Trade Facilitation Agreement (TFA). This guidance on the establishment and maintenance of NCTFS supplements many WCO tools that already support the implementation of the TFA and related cooperation of all stakeholders.



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  • Risk Management compendium EN

    WCO Customs Risk Management Compendium

    The Compendium is comprised of two separate but interlinked volumes. Volume 1 sets out the organizational framework for risk management and outlines the risk management process. Volume 2 deals with risk assessment, profiling and targeting tools that inform selection criteria for identifying high-risk consignments, passengers and conveyances for Customs intervention.

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  • Global Supply Chain Security

    Join the SAFE journey which began in 2005 ... and enhance global trade!! To understand this dynamic instrument that balances security, facilitation and Customs control, and opens the window to end-to-end trade supply chain management, visit this page.

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  • ICT Guidelines

    The WCO has developed Guidelines to help Administrations implement the Standards and Recommended Practices contained in the Revised Kyoto Convention. The intent of the ICT Guidelines of the Revised Kyoto Convention is to focus the attention of Customs administrations on the impact of IC technologies on the business of Customs, and to outline the potential advantages to Customs that will result from the use of IC technologies to enhance their program and service delivery.

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  • IT Guide for Executives

    IT Guide for Executives

    Information and insights into the strategic management process concerning the use of Information & Communication Technologies (ICT) in Customs.

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  • Data Model

    WCO Data Model

    The WCO Data Model is a set of carefully combined data requirements that are mutually supportive and are updated on a regular basis to meet the procedural and legal needs of cross-border regulatory agencies such as, but not limited to, Customs, that control export, import and transit transactions. It is consistent with other international standards and is Single Window compatible.

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  • Single Window

    Single Window Guidelines

    The Document “Single Window: Implications for Customs Administrations”, the Single Window Data Harmonization Guidelines, the Compendium on “How to Build a Single Window Environment”, Recommendation 33 of the United Nations Centre for Trade Facilitation and Electronic Business.

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  • Unique Consignment Reference (UCR)

    The Unique Consignment Reference UCR is a reference number for Customs use and may be required to be eported to Customs at any point during a Customs procedure.

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  • Immediate Release Guidelines

    The WCO developed a set of release/clearance procedures in early 1990 to assist both Customs and trade with expediting the clearance of large number of small or negligible value goods across borders that were primarily being carried by courier and express mail services.

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  • API Guidelines & PNR Reporting Standards

    The flow of passenger-related information from carriers (airlines) to border control authorities can be divided into two main streams: Advance Passenger Information (API) and Passenger Name Record (PNR).

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  • TRS

    Time Release Study

    No time to read this? No time to do that? But for Customs, less time is better!! The Time Release Study provides guidance to Customs administrations on the best way to review, jointly with other agencies in a cross-border and coordinated border management environment, the time required for the release of goods, and take potential corrective measures for continuous improvement.

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  • Customs International Benchmarking Manual

    The Customs International Benchmarking Manual was developed to provide guidance to administrations for improving their efficiency and effectiveness by comparing procedures or processes with the same or similar procedures or processes carried out by others. This process would then assist administrations in identifying and implementing best practice.

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  • AEO Compendium

    AEO Compendium (2016 edition)

    Want to know who is doing what, across the globe, to secure and facilitate trade through Customs-Business partnership? The revised edition of the AEO Compendium, encompassing SAFE AEO programmes, Compliance programmes and the Authorized Operator scheme of the WTO Agreement on Trade Facilitation (ATF), is available.

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  • CB partnership guidance

    Customs-Business Partnership Guidance

    A detailed guidance for developing a robust and sustained engagement/partnership mechanism with Business. It would also assists Members in the implementation of relevant provisions of the WTO Trade Facilitation Agreement (TFA), in particular Articles 2, 7.7, 12 (1) and 23 (2), which foresee closer cooperation with private sector stakeholders. Additionally, the Guidance contains an Advanced Pillar which provides a range of new opportunities to further strengthen and advance an existing well-established relationship.

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  • WCO UPU Postal Customs Guide

    The WCO–UPU Postal Customs Guide is a joint WCO–UPU tool, for Posts and for Customs administration staff dealing with postal customs clearance.

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  • Joint WCO/ICAO Brochure

    The Joint Brochure provides basic information to all those involved in the air supply chain who are interested in understanding the various security and facilitation measures implemented by ICAO and WCO Members.

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  • Glossary of International Customs Terms

    The purpose of the Council's Glossary is to set down in a single document definitions of certain Customs terms in order to establish a common Customs terminology.

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  • Transit Handbook

    Transit Handbook

    The WCO Transit Handbook deals with various aspects of the operation of Customs transit procedures, and is accordingly intended to serve as a practical guide to assist WCO Members to develop a functional and effective transit system which may contribute to the enhancement of economic competitiveness and secure their revenue. In particular, this Handbook helps developing and least-developed Members to assess the effectiveness of their transit schemes and identify any further improvements needed.

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  • Voluntary Compliance Framework

    Voluntary Compliance Framework

    The Voluntary Disclosure Programmes give clients a chance to correct inaccurate or incomplete information or to disclose information that clients have not reported during previous dealings with Customs authorities, without penalties in the appropriate circumstances. The Voluntary Compliance Framework will help traders comply voluntarily and correctly with Customs law, regulations or requirements.

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