On 13 November 2014, World Customs Organization experts presented to Maldives Customs Commissioner General Ahmed Zuhoor the major findings of a diagnostic study of the current situation in the Maldives Customs Service (MCS) in the areas of Customs valuation, post clearance audit and risk management.

MCS is currently undergoing changes to modernize its services with the aim of strengthening its capabilities to operate as the lead trade facilitation and border control agency in Maldives.

To conduct this study, the WCO experts interviewed senior MCS officers and paid field visits to the Commercial Harbour of Male (Maldives main seaport), as well as to the air cargo and passenger processing section of Ibrahim Nasir International Airport.

The major findings of the diagnostic study include the following:

• The MCS should apply risk management principles by developing a trader profile and a targeting mechanism as well as implementing post clearance audit in its Customs valuation control. In case of doubt about the truth or accuracy of the value, the procedures as set out in Decision 6.1 of the Customs Valuation Committee should be followed.
• MCS should formulate a risk framework outlining the detailed administration of risk management work;
• In the area of post clearance audit, the current practice of "desk audits" should be converted into field audits, for which a trader awareness campaign is needed.

Commissioner General Zuhoor thanked the WCO experts for their work and assured them of his full commitment to providing all the backing required to better implement the recommendations. An action plan will be formulated in accordance with the recommendations, and implementation progress will be assessed during another WCO mission to take place in 2015.