WCO delivers a Post Clearance Audit (PCA) diagnostic for the Lesotho Revenue Authority (LRA)

04 julio 2019

The WCO successfully conducted a PCA diagnostic mission in Maseru, Kingdom of Lesotho, from 18 to 21 June 2019, for the benefit of the Lesotho Revenue Authority (LRA). This diagnostic mission was held under the framework of the HMRC-WCO-UNCTAD Programme funded by the Commonwealth Heads of Government Meeting (CHOGM) via Her Majesty’s Revenue and Customs (HMRC) of the United Kingdom, under the auspices of the WCO Mercator Programme.

The objectives of the diagnostic were to review and analyse the institutional arrangements and infrastructure, as well as the methodologies and techniques currently used at the LRA to conduct PCA. The diagnostic started with an introduction to the WCO “Concept of PCA”, which provided an opportunity for participants to enhance their understanding of the role of PCA in risk management and trade facilitation processes in accordance with Article 7.5 of the WTO Agreement on Trade Facilitation (TFA) and the Revised Kyoto Convention. This was followed by extensive consultations with different units and sections within the LRA, including the Audit Section, Compliance, Risk Management, IT – Application Development, Trade and Tariff Management, Human Capital Management, Preferred Trader Programme, Customs Declaration Process (at Maseru Bridge), ASYCUDA World System Operations Support, Legal Department, among others. Participants demonstrated a high degree of motivation and readiness to address future challenges.

In closing the mission, Ms. Makali Lepholisa, Head of Core Operations welcomed the interim initial findings and recommendations which were shared at the end of the mission and thanked the WCO for the ongoing support. The WCO would like to express its sincere appreciation to the LRA, management and staff for their constant support throughout the mission, and look forward to continue the collaboration under the framework of the Mercator Programme.