Following a scoping mission aiming at identifying implementation needs related to the WTO Trade Facilitation Agreement, the WCO conducted a five- day training on Post Clearance Audit (PCA) from 12 to 16 November 2018 in Islamabad, to support the Federal Board of Revenue (FBR) of Pakistan. This mission was funded by the Commonwealth Heads of Government Meeting (CHOGM) via Her Majesty’s Revenue and Customs (HMRC) under the framework of the extended HMRC-WCO-UNCTAD Programme.

A total, 15 FBR officials from three different PCA regions in Pakistan, (Islamabad, Karachi and Lahore) attended and benefited from the training.  The participants were introduced to the WCO PCA concept of measuring and improving compliance, and gained an increased understanding of the importance of PCA as an integrated part of the Customs risk management processes, effective post clearance control  and trade facilitation.

In his opening remarks, the Director General for Post Clearance Audit in Pakistan stressed the importance of this workshop in enhancing the existing PCA capacity for effective compliance management. He appreciated the role of PCA in building effective compliance programmes and Authorised Economic Operator (AEO) programmes for effective trade facilitation.  

The training also provided an opportunity for participants to practically implement PCA using a systems based audit approach focusing on targeting methodologies, sampling selection and data and information gathering methods. Through role-plays and case study examples, participants were able to practice audit techniques to better understand auditable business processes and systems used by large multinationals. The FBR welcomed the continued support from the WCO.