*Members only

Developed under Phase IV

Part 1 of Phase IV was designed to assist Members in the implementation of the materials developed under Phases I, II and III in order to strengthen their capacity to identify and collect the revenue legally due on imported goods. This includes using all opportunities to promote the Revenue Package tools, and make them available to Members, including:

1. Distribution of materials such as CDs and brochures;
2. Use of the WCO’s regional structures, such as ROCBs and RTCs, for the dissemination of information and materials;
3. Subject to resources, arranging translations of the tools into other languages.

The Comparative Study on Certification of Origin was updated.

Part 2 related to Development of new materials and initiatives includes a new document on Debt management in Customs Administrations. This is a compilation of the practices regarding the management of debt shared by Members.

Developed under previous Phases

Classification, Valuation and Origin

• Diagnostic Tool on Tariff Classification, Valuation and Origin Work and Related Infrastructure* [ar]
• Guidelines on Customs Infrastructure for Tariff Classification, Valuation And Origin* [ar] [es]
  The aim of these materials are to provide a route map and self-assessment mechanism which will help Members assess their current level, identify weaknesses and plan the necessary steps for strengthening their infrastructures and control programmes.
• Technical Guidelines on Advance Rulings for Classification, Origin and Valuation [ar] [es]
  This document provides advice in relation to issuing advance rulings on classification, origin and valuation.

Origin

• Origin Irregularity Typology Study [ar]
  The study focuses on the irregularity cases related to rules of origin.
• Guide to Counter Origin Irregularities (excluding fraud)* [ar]
  The purpose of the Guide is to provide solutions to the Customs authorities on the ways to confront origin irregularities in practice.
• Comparative Study on Certification of Origin [ar]
  The aim of this tool is to capture the present state of play regarding certification of origin, both in the areas of non-preferential origin and preferential origin.
• Guidelines on Certification of Origin [ar]
  It aims to provide useful guidance and practical explanations for the Members to design, develop and achieve robust management of origin-related procedures.
• Guidelines on Preferential Origin Verification*
• Guide for Technical Update of Preferential Rules of Origin
  This Guide will assist with the updating of the rules of origin in relation to changes in the Harmonized System.
• Practical Guide to the Nairobi Ministerial Decsision on Rules of Origin for LDCs
  This Guide will contribute to facilitating preferential market access for LDCs.

Valuation

• WCO Guide to Customs Valuation and Transfer Pricing [ar]
  This Guide sets out a step-by-step approach for LDCs to effectively implement the WTO Agreement and highlights the key tools which assist in this process.
• Practical Guidelines for Valuation Control* [ar]
  The guidelines cover the key considerations for developing an effective, valuation control programme.
• Valuation Control Case Study: Brazil*
• Valuation Control Case Study: India*
• Valuation Control Case Study: Mauritius*
• Valuation Control Case Study: China*
• Valuation Control Case Study: UNCTAD + Uganda and Moldova*
  A summary of the ASYCUDA World Valuation module has been provided by UNCTAD.
• Practical Implementation of the WTO Valuation Agreement - Brief Guide for LDCs*
  It consists of technical background on Customs valuation and transfer pricing principles and methodologies.
• Tools for reducing revenue risks and the revenue gap: Undervaluation of textiles/Italian experience*

Classification

• Customs Laboratories Guide*
  The updated Customs Laboratory Guide includes best practices in sampling, test procedures and contact points as well as the procedures and requirements for establishing a regional customs laboratory.

Post-Clearance Audit

• Implementation Guidance on PCA*
  This document provides step-by-step guidance for Customs administrations to assist in the development of PCA in line with WCO recommended practices.
• "How to audit" Typology of Post-clearance Audit*
  This document provides field auditors with information on common irregularities, together with practical techniques.
• Guidelines for Post-Clearance Audit: Volume 1
• Guidelines for Post-Clearance Audit: Volume 2*
  These Guidelines will assist in the implementation of the WTO Trade Facilitation Agreement Article 7.5.
• Diagnostic Tool on Post-Clearance Audit (PCA) and Infrastructure* [ar] [ru]
  The aim of this tool is to provide a route map and self-assessment mechanism.

Additional tools and materials

• Guidelines for Strengthening Cooperation and the Exchanging of Information between Customs and Tax Authorities at the National Level
• Fragile Borders
  Case studies have been developed on border management in post-conflict zones and the role of Customs in trade-hubs at border cities
• Tools for reducing revenue risks and the revenue gap : Mirror analysis guide, including case study (Cameroon)* [ar]
• Developing policies with respect to informal trade: including Mexico and Uganda case studies* [ar]
  This document illustrate Members’ various strategies for dealing with this issue.
• Assistance to Members in the termination of private sector inspection contracts* [ar]
• Methodologies of Data Analytics for Customs (BACUDA)*

Benefits

By using the new and existing material (available via the WCO Members’ website), Members will be able to ensure they are identifying and collecting all revenue which is legally due and improve compliance levels. Effective risk management ensures that Customs deploys its resources in the most cost-effective way by targeting high-risk operators where revenue returns are likely to be high, whilst facilitating the compliant trade.

Contact

For any questions relating to the Revenue Package, please contact: WCORevenuePackage@wcoomd.org