Under the framework of the Mercator Programme, the WCO has developed an advanced Post Clearance Audit (PCA) workshop package to enhance the audit capacities of Members according to WCO guidelines. The package responds to specific support in this area requested by Mercator Programme beneficiaries. The objective of this advanced PCA workshop package is to improve professional and operational competencies among Customs by providing a set of practical tools and techniques related to the effective implementation of systems-based audits. The advanced training focuses on a system based audit of traders within the context of a facilitative Customs-to-business partnership. This hands-on package is adapted to Customs administrations in developing countries that use manual audit tools, and seeks to address the gaps in using PCA as a facilitative measure, allowing Customs controls to move away from the border in line with Article 7.5 of the WTO TFA.
Following an initial pilot conducted in November 2018, in collaboration with the South African Revenue Service (SARS), a second pilot was conducted at the Malawi Revenue Authority (MRA) in Blantyre, from 21 to 25 January 2019. This second workshop allowed 17 Customs officers, mainly from the PCA unit, to increase their capacities in PCA. Participants provided honest feedback to further enhance the workshop material and also commended the WCO for developing this training material which effectively allows auditors to enhance their skills and confidence to conduct onsite systems based audits. The WCO looks forward to continuing the pilot programme and enhancing this PCA workshop package for future Mercator Programme beneficiaries.
In his opening remarks the Commissioner General, Mr Tom Gray Malata, acknowledged the importance of PCA in balancing control and trade facilitation and thanked the WCO for this timely capacity building initiative.