Within the framework of the SECO-WCO Global Trade Facilitation Programme (GTFP), the World Customs Organization (WCO) conducted a PCA follow-up mission to the Direccion de Impuestos y Aduanas Nacionales (DIAN) of Colombia from 24 to 28 October 2022. This mission was a follow-up to the three virtual support missions the WCO has delivered since November 2020 to enhance the PCA function within the DIAN. After the activities, the DIAN set up a task force team to update Standard Operating Procedures (SOPs) and develop an overall strategy to address the organisation for PCA to effectively perform comprehensive audits. This mission supported DIAN task force team and PCA-related officers in developing their PCA strategy and SOPs.
During the workshop, experts from the United States and Uruguay presented their countries' PCA programs and SOPs. The participants referred to these operational programs, studied the WCO's PCA guidelines and the WCO PCA implementation guidance, and drafted their PCA strategy and an operational procedure based on this strategy.
This activity was more than just a strategy development opportunity; it was the most effective learning opportunity for the participants. The participants took the initiative to learn and own the international standards. The expert team is very excited about the future work of DIAN and the task force team. In the near future, the DIAN will strengthen its Customs capacity by adopting an approach that encourages voluntary compliance in cooperation with taxpayers in addition to the existing controls that proceed from border control directly to investigations with a view of imposing sanctions. With the development of WCO-compliant PCA, an intermediate process is introduced to foster customs-business partnership.
For more information on the GTFP, please contact capacity.building@wcoomd.org