The World Customs Organization (WCO) conducted an Advanced Post-Clearance Audit (PCA) Workshop and PCA Enhancement Action Planning for the Maldives Customs Service (MCS) in Malé from 20 to 24 April 2025. The Workshop was supported by the Accelerate Trade Facilitation Programme, funded by the United Kingdom’s His Majesty’s Revenue & Customs (HMRC).
On behalf of Commissioner General Ms. Fathimath Dhiyana, the Deputy Commissioner of Customs, Mr. Abdulla Waheed, highlighted the importance of PCA as a crucial tool for both trade facilitation and Customs enforcement, emphasizing PCA’s role in the overall success of Customs. The Working Group, consisting of MCS’ PCA section and the MCS’ Risk Management unit, presented the challenges and concerns specific to PCA in the Maldives. It is recognized that the Maldives has notified PCA as a Category C commitment under the World Trade Organization's Trade Facilitation Agreement. The WCO facilitators included pre-accredited PCA experts from Indonesia and Sri Lanka, following their selection in the Pre-Accreditation Workshop on Risk Management, which the Accelerate Trade Facilitation Programme also supported.
The sessions with the MCS PCA Working Group covered a wide range of PCA topics, including targeting, risk-based compliance management, the use of modern targeting and selectivity tools such as Microsoft’s Power BI, auditor development, and information sharing. Under the guidance of the facilitators, MCS developed a PCA Action Plan for the future development of the Maldivian PCA programme. Emphasizing national ownership, the PCA Action Plan is customized to address MCS’s specific needs and challenges, while drawing on international best practices and WCO tools.
The Workshop was structured to be practical by providing targeted exercises to gain experience in applying new techniques to gather and analyze data and conduct PCA. The support from the WCO Accelerate Trade Facilitation Programme will continue through virtual sessions with the MCS Working Group, covering topics such as risk management for PCA, additional support in using technology to enhance targeting and selection for PCA, and PCA caseload management. In his closing remarks, Deputy Commissioner Waheed expressed confidence in the results flowing from the Workshop based on the high level of enthusiasm and engagement he had witnessed throughout the week. He also expressed gratitude to the WCO Accelerate Trade Facilitation Programme and the ongoing support from HMRC to bring this type of capacity building to the Maldives.
See here for more information on the ‘Accelerate Trade Facilitation’ Programme.
For more information on WCO capacity building, please contact Capacity.Building@wcoomd.org.