The World Customs Organization (WCO) organized a National Workshop on Post-Clearance Audit (PCA) in Ulaanbaatar, Mongolia from 25 to 29 September 2023. This workshop was the third in a series of support activities in the area of PCA, following a diagnostic mission in August 2022 and a national workshop in April 2023. These activities were funded by the Customs Cooperation Fund of Japan (CCF/Japan).

At the opening ceremony, the Deputy Director General of the Mongolian Customs General Administration (MCGA), Mr. Enkhtaivan Gelegjamts, welcomed the team of WCO experts and the participants by highlighting the importance of PCA for trade facilitation and revenue collection. He went on to express his deep appreciation to the WCO and the CCF/Japan for the ongoing support given to Mongolian Customs.

The workshop agenda was designed to meet the comprehensive needs identified by the diagnostic mission and to abide by the action plan developed by the MCGA in accordance with the WCO’s recommendations in its report. During the previous workshop, the MCGA had initiated a review of the current legislation to bring it into line with the Revised Kyoto Convention and the World Trade Organization Trade Facilitation Agreement, based on an understanding of the PCA concept. The participants at that workshop had also learned about standard operating procedures (SOPs) and practical audit techniques for PCA in accordance with the WCO Guidelines for Post-Clearance Audit.

At the latest workshop, the participants began amending their current SOPs to more closely match the WCO Guidelines. They additionally undertook a review of the Administration’s internal communication and information-sharing structure to ensure that Customs risk management better reflects the compliance approach and that Customs decisions on revenue collection and its guidance for the trade sector are more consistent and transparent.

They also learned, from the WCO tools, about Customs voluntary compliance, how they should inform the public about the relevant requirements in the Customs legislation and how they should engage with the business sector. They learned additional tips on how to build a win-win relationship with the National Tax Administration, the latest techniques on data analysis for risk management and PCA, and the relationship between record-keeping requirements and Customs compliance controls.