Following a request for capacity building in the area of effective revenue assurance, the WCO conducted a National Workshop on Post Clearance Audit (PCA) for Oman Customs, from 12 to 16 February 2017.

With a view to developing and improving Oman Customs’ PCA system, the Workshop aimed to assist the administration in the use and implementation of the WCO PCA Guidelines and related tools. Middle-level Customs managers in charge of PCA and connected areas such as risk management attended the event, where they had the opportunity to learn about the WCO PCA concept and its practical application.

Through exercises on risk-based targeting methods, pre-audit research and examination of books and records that are available in an audit context, participants learned how vital it was to fully understand the WTO Valuation Agreement and how thorough preparation was key to the success of an audit. Case studies by the experts also provided new insights on what auditors can detect during audits.

Over the course of a week, many questions on areas such as the methodology and techniques of audit, as well as valuation and origin matters, were raised by participants and followed by active discussions.

The workshop concluded successfully with good feedback from the participants who were positive about implementing PCA in a more effective way.