WCO Supports Pakistan in enhancing its Post Clearance Audit (PCA) Capacities

12 September 2019

Under the framework of the Mercator Programme support provided to the Federal Board of Revenue (FBR) in Pakistan, the WCO successfully delivered an advanced PCA training in Karachi, Pakistan on the 26thto 30thof August 2019, benefitting 17 Customs officers at the FBR’s from PCA units from the three regions of Karachi, Islamabad and Lahore.

This training was based on the newly developed WCO Advanced PCA Training Package, which has been developed to meet the specific needs of Mercator beneficiary countries. By using case study examples, participants could enhance their professional and operational competencies using practical tools and techniques to effectively conduct systems-based audits, focusing on a trader’s systems of internal controls. The idea of using PCA as a facilitative rather than an enforcement measure was emphasized throughout the training, aiming at strengthening the customs-to-business partnership. The training also offered an opportunity for participants to improve their understanding of the role of PCA in supporting risk management, by providing comprehensive feedback on trader’s risk profile, to enable effective targeting and selectivity at the borders, in line with Article 7.5 of the WTO Trade Facilitation Agreement (TFA). 

The participants reflected on the existing challenges and opportunities in Pakistan identified short-term as well as long-term actions required to fully implement onsite systems based audits. They also expressed their appreciation of the different approach of this PCA training, focusing on practical techniques to kick-start onsite system based audits. 

The development of the Advanced PCA Package has been supported through 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 delivery of this training was financially supported by the DfiD Pakistan Stability and Growth Programme fund in collaboration with the WCO.