WCO successfully delivers a Diagnosis on Post Clearance Audit in Sierra Leone

08 May 2017

Following the recommendations stated in the Mercator Programme Implementation Plan for Sierra Leone adopted in June 2016, the WCO conducted a five days diagnostic mission on Post Clearance Audit (PCA) from the 03rd to 7th April 2017 in Freetown, Sierra Leone. This diagnostic mission aimed at identifying specific gaps in implementing an effective and efficient PCA for the National Revenue Authority (NRA) of Sierra Leone in accordance with WCO standards and Article 7.5 of the WTO’s Agreement on Trade Facilitation (TFA). The overall objective of the mission was to develop a tailor-made plan for future PCA capacity building support in Sierra Leone.  The mission was delivered in the framework of the HMRC-WCO-UNCTAD Programme with the financial support of United Kingdom through Her Majesty’s Revenue and Customs (HMRC). 

The mission consisted of bilateral meetings with different units of the NRA and was conducted by two WCO-accredited PCA experts. More than 10 units and departments were engaged through interviews and discussions, including Customs Central Services, Customs Enforcement, Risk Management, IT, ASYCUDA, Legal, Tariff, Valuation, Domestic tax, Human resources, Africa Link (external contractor) among others.  As a result of the mission, several recommendations on how to assist the NRA in enhancing its PCA function were identified including suggestions on related activities. The recommendations were presented to the Acting Commissioner General of the NRA.

The outcomes of this mission will be used to draft a diagnostic report covering forward actions on how to support the NRA in developing an effective and efficient Post Clearance Audit function and is considered a critical milestone in delivering results oriented support. The WCO looks forward to continuing its collaboration with the NRA in line with the tailor-made track of the Mercator Programme.