The PCA Training
TRAINING PACKAGE FOR SYSTEMS-BASED POST-CLEARANCE AUDITS (Bangladesh)
Meeting Challenges in Customs
With the ever-increasing volume of international trade and the need to expedite the clearance of goods, it becomes unfeasible for Customs to make conclusive decisions regarding duty liability on all consignments in the narrow time frame available at the port of entry or exit. Neither is it appropriate to delay the clearance of goods while resolving any queries, unless fraud is suspected. To meet these challenges, many Customs administrations now concentrate their controls on the post-clearance environment, while retaining selective and targeted checks at the frontier using risk management techniques.
Introducing the Post-Clearance AuditThe National Board of Revenue (NBR) of the Government of Bangladesh introduced systems-based post-clearance audit (PCA) to
- ensure that low-risk consignments are not delayed unnecessarily at ports of entry or exit, thereby facilitating trade and reducing associated costs;
- increase tax revenue by systematically auditing the records of businesses involved in importing or exporting, leading to the detection of underpayments; and
- help promote proactive compliance by businesses, ensure continuing rapid movement of legitimate goods, and enhance supply chain security.
The Training Package
The Asian Development Bank (ADB), in coordination with the NBR, has developed a training package for Systems-based Post-clearance Audit. This is financed on a grant basis by the Japan Fund for Poverty Reduction. The training package will enable customs officers to have the necessary confidence, knowledge, and skills to carry out PCAs.
There are two types of PCAs: transaction-based, which consists of an officer calling a company for additional information to verify the accuracy of a Customs declaration, and systems-based PCAs, which establishes whether a company’s systems of internal control are operating properly. A systems-based PCA entails visits to a company’s premises in order to learn about the internal control systems through interviews with the management and relevant staff, and through reviews of company documentation, including Customs declarations, books, and accounts. The training package developed for NBR covers systems-based PCAs.
Contents of Training Package
The training package consists of the following:
About the systems-based PCA training course
The training course has 21 sessions and gives participants an understanding of the purpose of systems-based PCAs, including why they have become essential, and the adverse effects of corruption, particularly on international trade. It uses materials from ADB, the Government of Bangladesh, the United States Agency for International Development, the World Bank, the World Customs Organization, and the World Trade Organization.
The training package will widen the reach of the training on PCAs. Customs officers may go through the videos at their own pace and at a conducive location, and the training can be scheduled around work and home life, for optimum learning. The videos may also be used in training centers or at customs offices with the necessary facilities, where training can be done in batches. The videos can also be used to supplement live training. The training package is also designed to train future trainers on PCAs, thereby making the course available to many others who may need it.
Once Customs officers complete the course, they will be prepared to conduct systems-based PCAs in a professional and effective way. They will also be prepared to make a valuable contribution to the vital fight against corruption.