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
Benchmarking is a technique, which helps to improve processes, efficiency, effectiveness and/or economy; and is to be initiated and carried out by the Customs administrations concerned. The manual emphasises that the process should not be seen as being mandatory or a method of surveillance or a means of checking up on the activities of others. Nor should this technique be used as a means by which a third party monitors performance of an administration.