WCO National Workshop on Post-Clearance Audit in Tunisia

20 February 2017

In response to a request from with a view to building its capacities in the field of post-clearance audit (PCA), the WCO organized a National Workshop from 9 to 13 January 2017 in Tunis (Tunisia) with the financial support of the Japanese Customs Co-operation Fund (CCF). The Workshop was attended by a total of 38 middle managers responsible for PCA or working in services that are, for the most part, related to PCA.

The WCO’s PCA concepts were outlined in a presentation on the WCO PCA Guidelines, the Implementation Guidance on PCA and other tools developed by the WCO. A session was also devoted to human resource management with regard to post-clearance auditors: skills, ethics, training, appraisal and reward.

Case studies presented by the expert leading the Workshop and exercises on risk-based targeting methods were used to enable participants to appreciate how essential the targeting and pre-screening phase is to the success of any PCA. Other case studies presented by the expert on issues related to tariff classification, origin and value provided participants with a practical overview of the various stages of the PCA process: targeting, preparation, on-site audit, audit report and follow-up.

Group exercises led to some lively discussions on what measures should be taken with regard to uncooperative operators. The expert also introduced an increasingly important concept for Customs administrations: transfer pricing. The participants welcomed this opportunity to discuss what was a new issue for them.

Throughout the week, the participants raised numerous questions about the regulatory, technical and methodological aspects of PCA and how it relates to Tunisia’s economic and regulatory environment. It therefore follows that the Workshop should enable Tunisian Customs to optimize the benefits expected from implementation of PCA throughout 2017.