WCO conducts a Post Clearance Audit (PCA) diagnostic for the Ministry of Revenue and Customs in Tonga

07 June 2019

The WCO conducted a PCA diagnostic mission under the HMRC-WCO-UNCTAD Programme funded by the Commonwealth Heads of Government Meeting (CHOGM) via Her Majesty’s Revenue and Customs (HMRC) of the United Kingdom, under the auspices of the WCO Mercator Programme. The PCA diagnostic mission was conducted in Nuku’alofa, Tonga from 20 to 27 May 2019. The mission was officially opened by the Chief Executive Officer, Ministry of Revenue and Customs, Government of Tonga, Mr Kelemete Vahe. This was followed by extensive consultations with different units and sections within the Customs Department, including the Risk Management, PCA, IT, One Stop Shop, Approved Places, Tariff and Trade, Warehouses, Legal and HR Capacity development, among others.

The WCO experts gave presentations on the WCO “Concept of PCA” to provide participants with the required understanding of the role of PCA in risk management and trader facilitation processes in accordance with Article 7.5 of the WTO TFA and the Revised Kyoto Convention. Participants demonstrated a high degree of motivation and readiness to address future challenges.

In addition to the internal engagements and discussions with Customs personnel, an external stakeholder engagement session was undertaken, mainly with Customs Brokers and Freight Forwarders. Discussions with external stakeholders also included the role of PCA in trade facilitation and how compliance levels can be improved by increasing cooperation with Customs and supporting full implementation of PCA at the trader’s premises. Traders’ responsibilities to keep records for effective risk management and post clearance audit control to reduce cargo congestion at the borders were also discussed. 

In closing the mission, the CEO welcomed the interim initial findings and recommendations which were shared at the end of the mission and thanked the WCO for the ongoing support provided in other areas of Customs. The WCO expert team would like to express its sincere appreciation to the Ministry of Revenue and Customs, Government of Tonga, management and staff for their constant support throughout the mission, and wishes the Administration every success in its modernization process.