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WCO Supports Malawi Revenue Authority MRA in enhancing its Post Clearance Audit (PCA) function

09 noviembre 2022

The WCO conducted a training workshop on Post Clearance Audit (PCA) for the Malawi Revenue Authority (MRA) in Blantyre, Malawi, from 24 to 28 October 2022.  The workshop was supported by the Government of Sweden under the auspices of the “Trade Facilitation and Customs Modernization Programme for Sustainable Development in Sub-Saharan Africa” (Sida-WCO TFCM Programme).

The objective of this training workshop was to support MRA in the effective implementation of its PCA function in accordance with the WCO PCA Guidelines and provide capacity building support focusing on increasing the technical competencies of the post-clearance audit unit and aligning the unit’s work with international standards (TFA article 7.5).”

The five-day training attracted a total of 12 participants from various units of MRA, such as PCA, Risk Management, Quality Assurance and Business Analysis. The participants received intensive training on the audit cycle process, particularly in the areas of audit planning, execution, reporting and follow-up. The participants were also trained on transfer pricing, data analysis techniques, client segmentation and audit targeting, and other aspects of assurance and risk-based audits for revenue recovery. The training workshop also highlighted the importance of coordinating activities between PCA, Risk Management, Domestic Taxes, and other regulatory agencies at the borders to create an effective balance between trade facilitation and control.

In the opening remarks, the Deputy Commissioner, Customs and Excise, Ms. Abigail Kawamba, thanked the Swedish Government and the WCO for their continued support in all other areas of Customs. On the last day, the workshop was graced by the presence of the Commissioner of Customs MRA, Mr. Frederick Mpeusa, who also thanked Sida and the WCO for their invaluable support to MRA in its capacity building endeavours and modernization agenda.

He called on the MRA PCA team to use this training as a springboard to create the required balance between revenue recovery, trade facilitation and compliance and utilise PCA function to effectively manage and improve trader compliance.

For further inquiries on Sida-WCO TFCM Programme support, please contact