WCO holds a Virtual National Workshop on Post-Clearance Audit (PCA) for the Republic of Kazakhstan

07 May 2021

With support from the Customs Cooperation Fund of Eurocustoms, the WCO held a Virtual National Workshop on PCA for the Republic of Kazakhstan from 26 to 30 April 2021. The Workshop was conducted in cooperation with the WCO Regional Office for Capacity Building (ROCB) for Europe. Two experts from German and Zambian Customs contributed to this activity as key resource persons.

Over 50 Customs officers working in PCA and related departments from all over Kazakhstan took part in the daily Virtual Workshop sessions over a five-day period.

Within the WCO, PCA has been identified as a means of measuring and improving compliance. During the Workshop, particular focus was placed on teaching strategies to help the Kazakhstan Customs Administration increase voluntary compliance by traders.

The participants gained an understanding of the importance of introducing “soft” approaches to PCA in addition to “hard” approaches, such as criminal investigations, enforcement and the application of penalties in order to enhance Customs’ strategies. In this regard, the two experts described how PCA was implemented in their respective administrations, touching on the related organizational structure, obligations and rights of both taxpayers and Customs officers, the legal framework, including penalties, and the importance of public awareness.

The Workshop participants then learned about the theory behind and specific applications of Customs risk management in PCA. More precisely, they were introduced to the basic concept of risk assessment for targeting and to examples of risk indicators used in risk assessment. In addition, the participants learned how the principles of due diligence were applied within a Customs administration, both in terms of similarities and differences in the PCA concept and the AEO programme and in terms of coordinating operations. The participants were also taught about information sources required for PCA, the importance of information-sharing among departments, the benefits of exchanging information with the tax administration and the challenges of coordinating PCA activities during joint audits.

The participants expressed their appreciation for the practical content of the Workshop. It is hoped that the knowledge gained from this event will be used for the further development and application of PCA in the Republic of Kazakhstan.