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Introduction to materials

Translation of the Revenue Package has been kindly provided by the Customs Administration of Bahrain

*Members only

Developed under Phase IV

Part 1 of Phase IV was designed to assist Members in the implementation of the materials developed under Phases I, II and III in order to strengthen their capacity to identify and collect the revenue legally due on imported goods. This includes using all opportunities to promote the Revenue Package tools, and make them available to Members, including:

  1. Distribution of materials such as CDs and brochures;
  2. Use of the WCO’s regional structures, such as ROCBs and RTCs, for the dissemination of information and materials;
  3. Subject to resources, arranging translations of the tools into other languages.

The Comparative Study on Certification of Origin was updated.

Part 2 related to Development of new materials and initiatives includes a new document on Debt management in Customs Administrations. This is a compilation of the practices regarding the management of debt shared by Members.

Developed under previous Phases

Classification, Valuation and Origin




  • Customs Laboratories Guide*
    The updated Customs Laboratory Guide includes best practices in sampling, test procedures and contact points as well as the procedures and requirements for establishing a regional customs laboratory.

Post-Clearance Audit

Additional tools and materials


By using the new and existing material (available via the WCO Members’ website), Members will be able to ensure they are identifying and collecting all revenue which is legally due and improve compliance levels. Effective risk management ensures that Customs deploys its resources in the most cost-effective way by targeting high-risk operators where revenue returns are likely to be high, whilst facilitating the compliant trade.


For any questions relating to the Revenue Package, please contact: WCORevenuePackage@wcoomd.org