Customs Blueprint en

European Commission Taxation and customs union
Customs Blueprints
Pathways to modern customs
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Index
Foreword 5
Explanatory guidelines 7
Customs Blueprints 11
Legislation 13
Organisation and management 17
Human resource management 21
Customs ethics 23
Internal audit 25
Training 29
Trade facilitation and relations with business 31
Public relations and communication 35
Customs cooperation 39
Revenue collection 43
Risk management 45
Common agricultural policy: export controls 49
Border and inland control 51
Transit and movement of goods 55
Customs valuation 57
Post-clearance control and audit 59
Investigation and enforcement 63
Customs Enforcement on Intellectual Property Rights (IPRs) 67
Supply-chain security 71
Infrastructure and equipment 73
Customs laboratory 77
Information and communication technology 81
Checklist (example) 85
Map of the European Union 87
Contact list 89
INDEX
5
Foreword
As Commissioner responsible for taxation and
customs, I am delighted to announce the
relaunch of the customs blueprint initiative by
the European Commissions Directorate-General
for Taxation and Customs Union.
The customs blueprints are practical guidelines
laying down clear criteria based on EU best
practice, against which a customs administration
is able to measure its own operational capacity.
They can be used to analyse gaps between the
existing situation in individual countries and the
blueprint standards and thus provide a basis for
plans to undertake customs reforms. They can
also help to ensure that any assistance requested
or provided is structured, consistent and
properly targeted, with clear objectives and
measurable results.
The frst set of customs blueprints were
developed in 1998 to assist the customs
authorities of central and east European
countries to prepare to operate in accordance
with EU legislation and standards in the light of
their upcoming accession to the European
Union.
In the meantime, we have successfully
completed the enlargement of the European
Union and welcomed 12 more new Member
States, including my own country, Hungary. The
customs blueprints have proven to be a valuable
and useful tool for evaluating the operational
capacity of customs administrations, both for the
countries undergoing reforms and for those
providing assistance to them. We have noted
with a certain satisfaction that the customs
blueprints have enjoyed wide geographical
application in recent years. What started as a
guideline for countries acceding to the European
Union has also been used as a guide by
neighbouring countries, such as the Balkan
countries and partner countries of the European
neighbourhood policy wanting to strengthen
their administrative and operational capacity
and to align and simplify procedures and
processes on EU standards. Furthermore, the
customs blueprints have been used to help
other third countries, including in Asia and
southern Africa, to develop and implement
customs reform and modernisation projects.
This widespread use of the customs blueprints
is in part due to the fact that todays customs
services face similar problems and challenges
all over the world. Creating the necessary
operational capacity is the most difcult task
for any customs administration undergoing
reform. Apart from its task of revenue
collection, customs has to demonstrate its
ability to manage and control external borders
efectively and efciently, in the interest of both
the wider population and, of course, trade
operators. Customs also has to ensure that it
facilitates trade. Globalisation, fast-growing
trade and ever increasing trafc volumes force
customs to harmonise regulations and
procedures as far as possible. Another new
challenge is the crucial role customs has to play
in ensuring the security of the international
supply chain. The response to this challenge,
together with action to protect intellectual
property rights and step up the fght against
counterfeiting and piracy, is also a contribution
by customs to the fght against terrorism and
organised crime and the protection of society
at large.
FOREWORD
6
CUSTOMS BLUEPRINTS PATHWAYS TO MODERN CUSTOMS
The above developments, combined with the
very positive experience had with the blueprints
since 1998, led us to the decision, together with
customs experts from the EU Member States,
that it was time to review the customs blueprints
and to adapt them to the new tasks and
priorities of todays customs.
I am therefore very pleased to present this
revised set of customs blueprints, which now
cover 22 key areas based on the best practices of
customs administrations in the European Union.
They were developed jointly by customs experts
from the European Commissions Directorate-
General for Taxation and Customs Union and
from EU Member States customs
administrations. The participation of experts
from the new central and east European
Member States, who used the customs
blueprints themselves to build up their
operational capacity, has provided much added
value to this revision exercise.
This updated version takes account of the growing
dimension of geographical distribution and
application, ofering pathways towards future-
orientated customs reform that can be adapted to
individual countries priorities and needs.
Further details and useful information can be
found in the explanatory guidelines, which set
out our ideas as to who should use the
blueprints and how they can be put to best use.
I have no doubt that the customs blueprints will
provide a valuable tool and help us to fulfl our
tasks and meet new challenges in a spirit of close
and constructive cooperation.

Laszlo Kovacs
7
Explanatory guidelines
General
These explanatory guidelines describe the
background and purpose of the customs
blueprints, clarify the main headings within
them, and set out our ideas on who should use
the blueprints and how they can be put to best
use.
Background
In July 1997, the Commission proposed a pre-
accession strategy for applicants for
membership of the European Union. Correct
preparation of the customs and tax
administrations of the candidate countries was
identifed as a priority.
The Commission then set out its pre-accession
strategy for customs. Its aim was to provide
support to the candidate countries in the
establishment of customs services that could
apply and implement Community and national
legislation and procedures to a standard
equivalent to that of the customs
administrations of EU Member States.
Following the adoption of that strategy, the
Commission worked in close cooperation with
the EU Member States to defne 13 key areas on
which eforts should be concentrated when
building up the necessary operational capacity
to ensure efective and efcient
implementation of EU trade and economic
policy by the customs administrations of
acceding countries.
In spring 1998, a series of workshops was
organised between customs experts from the EU
Member States, candidate countries for
accession and the European Commission, who
jointly drafted guidelines for each of the 13 key
areas. These became known as customs
blueprints.
The blueprints were then presented to all
customs administrations of the candidate
countries and they were given assistance to
perform a gaps and needs analysis. The
blueprints served as a guide throughout the
accession process to help systematically build up
the necessary operational and administrative
capacity a modern customs needs to meet the
challenges it has to face.
Customs blueprints today
Over time, the geographical distribution of the
customs blueprints has gradually extended
beyond EU borders. They have been used as a
guide by neighbouring countries such as the
Balkan countries and by our partner countries in
the European neighbourhood policy (ENP), in an
efort to strengthen their administrative and
operational capacity and to align and simplify
procedures and processes on EU standards. They
have also started being used as reference
documents in EU customs projects in a number
of countries.
African countries in the process of building up
customs unions have used them to plan their
reform processes and to develop and implement
technical assistance projects in the customs area.
In Asia, countries preparing for World Trade
Organisation (WTO) accession or implementing
WTO commitments have used them and receive
assistance to implement their commitments. The
blueprints were useful in enabling them to
prepare their customs administrations to meet
the requirements in the area of trade facilitation
and trade-related technical assistance.
We believe that the reason for the success of
these documents is the fact that todays customs
administrations are facing similar problems and
challenges all over the world. Creating the
necessary operational capacity is the most
difcult task, but it is also the most important
EXPLANATORY GUIDELINES
8
aspect of any customs administration
undergoing reform. New priorities and
challenges are arising due to globalisation and
fast-growing trade, which call for closer
international cooperation and harmonised and
modernised procedures, practices and
processes. Examples of relatively new priority
areas in todays customs are supply chain
security and the fght against counterfeiting and
piracy.
At the same time, business operators expect
trade facilitation measures to ensure, for
example, efcient procedures and controls,
based on risk management, as well as short
border crossing times. Ideally, customs should
work paperless, and the single window and one-
stop shop approach should start to become the
norm. Only a stable, efcient, fexible and
competent customs administration will be able
to meet these challenges. All these
developments led to the conclusion that it
would be useful to review and update the
customs blueprints, to take account of new
priorities, challenges and their extended use.
The main goal is to provide clear guidelines on
how to build up the necessary organisational
and operational capacity.
Customs and trade facilitation experts from the
EU Member States and the European
Commission revised the 13 existing customs
blueprints in a series of workshops and
identifed nine additional key areas, for which
new blueprints have been drafted.
Who can make use
of the customs blueprints?
General
Any customs administration building up
operational capacity and/or undergoing
customs reform. The 22 key blueprint areas
identifed provide a comprehensive overview of
the capacity needed. New challenges and
priorities have been taken into account through
the creation of additional blueprints in the areas
of Supply Chain Security, Customs Enforcement
of Intellectual Property Rights (IPRs), Risk
Management, Post-Clearance Control/Audit,
Internal Audit, Customs Valuation, Common
Agricultural Policy, Public Relations and
Communication and Customs Cooperation.
Candidate countries (CCs) for accession
to the EU and potential candidate countries
CCs have to adopt the Community acquis and
implement EU legislation, rules and procedures
from the time of accession. Experience with the
previous EU enlargement process was taken into
account during the revision of the blueprints; in
particular, two blueprints Common
Agricultural Policy and Revenue Collection are
addressed specifcally to CCs. Other blueprints
contain a specifc section that is relevant for
candidate countries only, for example the
Information and Communication Technology
blueprint.
Potential candidate countries may already want
to work in that direction.
Partner countries of the European
neighbourhood policy (ENP)
ENP countries are working to strengthen the
administrative and operational capacity of their
customs administrations and to align and
simplify procedures and processes on EU
standards, on the basis of commitments
undertaken within the framework of the ENP.
Countries building up a free trade area
or a customs union
The EU is the biggest customs union in the
world, managing an internal market of nearly
500 million citizens. The experience of the EU
customs experts who manage the customs
union is refected in the customs blueprints. This
may be put to valuable use by countries or
groups of countries/regions intending to build
up a free trade area or customs union (e.g.
SAARC or SAFTA).
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EXPLANATORY GUIDELINES
Countries preparing for WTO accession
or implementation of WTO requirements
Special attention has been paid to the needs of
customs administrations that have to prepare for
compliance with WTO rules. Experience has
shown that one of the most difcult tasks is to
implement the customs valuation agreement.
Therefore, a specifc blueprint on Customs
Valuation has been created.
Countries undergoing customs
or trade facilitation reforms in all regions
of the world
Customs administrations may wish to improve
their capacity in a specifc area. It can be useful
to compare their own situation against the
blueprint standards so as to identify real gaps
and needs, to plan and target assistance more
efectively and/or to coordinate project
planning. Needs and priorities depend on the
political and economic context in each
individual country, and the level of ambition may
difer accordingly. Depending on the starting
point, the blueprints could already help to
identify the most urgent key areas for reform
and to prioritise actions and needs.
Any assistance provided in the area of customs
and trade facilitation can be based on the
customs blueprints.
How should the customs blueprints
be used?
Their purpose is to help improve and build up
operational and administrative capacity in the
customs services by setting measurable standards
of achievement in the 22 key areas identifed.
The blueprints are intended to be used by the
countries themselves as benchmarks against
which to measure shortfalls in operational
capacity, and make subsequent improvements.
In this way, the blueprints set common standards
and assist in the coordination and targeting of
assistance.
Gaps and needs analysis
An assessment should be made of the gap
between each blueprint and the existing
situation for the relevant customs function. The
outcome will confrm areas where everything is
in line with the blueprint standards but also
highlight any shortfalls and thus the need to fll
those gaps. This can be done, for example,
through technical assistance or consultancy in
the felds of legislation, infrastructure,
equipment, training, etc.
It may sometimes be useful to prepare working
packages of certain blueprints only or to break
them down further to meet individual countries
needs and thus to prioritise the identifed
requirements.
Prioritisation of needs is the next step following
the analysis, which should result in a clear
project plan, be it for comprehensive customs
reform or just for a specifc project.
Should technical assistance be requested from
the EU or other donors, this blueprint analysis
should be used as a basis for donor coordination.
WCO Framework of Standards
Most customs administrations are members of
the World Customs Organisation (WCO) and
many have signed up to the SAFE Framework of
Standards. The customs blueprints would
provide them with a valuable tool for
implementing the framework.
Customs blueprint structure and layout
Eforts have been made to take account of the
diferent backgrounds, cultures, structures,
systems and working methods of the various
countries and regions, drawing on experience
gained. To ensure universal application, the
blueprints:
are written as high-level statements rather
than specifc conditions;
10
describe the guiding principles and key features
of each customs function in the key areas;
make for fexibility on all sides whilst ensuring
compliance with EU best practice and
standards;
provide an interface with key EU systems.
The order in which they are set out, however,
does not signify their relative importance, which
will vary according to the situation in, and the
priorities of, each individual country.
Principles governing customs blueprint
headings
Aim
This is a broad statement of what is to be
achieved, expressed in terms of future
expectations. It is designed to give focus and
direction to the customs function concerned, to
help to determine the strategic objectives (see
below) and to fag the overall standard of
performance to be achieved.
Strategic objectives
These are statements which support and link to
the aim, describe in more detail what is to be
achieved, indicate the level and quality of
performance expected, and express a
measurable end result.
Key indicators
These are the minimum standards. They describe
the policies, systems, procedures, etc. that need
to be in place if the aim and strategic objectives
are to be met. They express the strategic
objectives in more detail, and are governed by
the same criteria.
Some aims, strategic objectives or key indicators
are common to several blueprints. This is
intentional and serves two purposes frstly, to
set out the most important criteria for the
customs functions in question, and, secondly, to
draw attention to any linkages between
functions.
Cross references
The blueprints as a whole describe EU best
practice and standards in the feld of customs in
22 key areas and should be seen as a package.
Some blueprints make specifc cross references
to certain others. This is done in cases where
there is a very close link or where it was
considered useful to draw special attention to
other blueprints.
Checklist
To make it easier to work with the customs
blueprints, a checklist based on the key
indicators has been developed for each
blueprint. These checklists may support the gaps
and needs analysis, facilitate project planning or
simply serve as a management tool for regular
progress evaluation and monitoring. They are
recommended for countries working with the
blueprints.
Contact
For further information, please contact:
Directorate-General for Taxation
and Customs Union
European Commission
DG TAXUD
B-1049 Brussels
Tel. (32-2) 296 14 17
E-mail: TAXUD-INFO@ec.europa.eu
or TAXUD-B1@ec.europa.eu
Customs Blueprints
CUSTOMS BLUEPRINTS
13
Legislation
1. Aim
To build a stable and comprehensive legal system which ensures that proper, uniform
and/or harmonised application of national and international customs-related legislation
enhances the powers and penalties available to customs ofcers, and sets out the
obligations and rights of customs ofcers, economic operators and the public in a
transparent way.
2. Strategic objectives
Development of a legal basis which:
has a stable, comprehensive and modern legal
framework and ensures that national and
international customs-related legislation,
including an updated tarif system based on
international standards, is applicable and can
be implemented;
supports the development, organisation and
powers of a transparent customs
administration and demonstrates
accountability and responsibility;
gives the customs administration the authority
to take decisions on customs administrative
matters;
provides efective powers for customs ofcers
to administer and enforce customs legislation
in line with international best practice and
standards;
provides for customs penalties which are
sufciently strong to combat irregularities and
fraud and to enforce the EU system of
prohibitions and restrictions;
provides for an independent internal and
external audit of the customs service;
includes an appropriate system of appeals
against customs decisions;
supports facilitation of legitimate trade as a
matter of principle;
supports mutual assistance with other
customs administrations/authorities and
builds confdence and cooperation with other
national enforcement agencies;
ensures appropriate protection of data.
3. Key indicators
Stable and comprehensive legal framework
Constitutional changes required to enable
international and EU customs legislation to be
applied are identifed and presented to the
appropriate national body, with the case made
for their implementation.
National customs legislation is reviewed to
identify inconsistencies with EU customs
legislation and other international customs-
related agreements.
National customs legislation is reviewed to
identify overlaps with, or gaps in, its interfaces
with other relevant national legislation
provides a sufcient basis for automated and
computerised customs procedures.
Inconsistent legislation is amended or
repealed.
LEGISLATION
14
Customs administration
A modern legal basis is established for the
customs administration, setting out the
organisation and structure.
The scope of authority assigned to customs
administration to administer customs system
is established.
Financing of the customs administration is
determined and set out in the legal provisions.
Investigation and audit services are established.
National prosecution procedures for customs
ofences are reviewed to ensure that they are
efcient and efective.
The legal basis for customs laboratories or
partnerships with external laboratories or
other qualifed analytical institutions is
established.
The administrative and operational
competence of the customs administration is
determined and made public.
Powers of customs ofcers
Customs legislation confers powers on
customs ofcers in line with the investigation
and enforcement blueprint.
Conditions under which customs ofcers
powers are to be used are clearly defned.
Customs powers recognise the absolute
importance of human rights and respect for
democratic principles, abiding by the decisions
of the European Court of Human Rights, the
Council of Europe and the United Nations.
Customs powers refect the guidelines
published by the World Customs Organisation.
National customs legislation contains efective
sanctions against abuse of powers.
Customs ofences and penalties
Customs penalties refect the concept of
proportionality.
Efective ofence and penalty regimes to
protect the national and/or EU external
frontiers from smuggling and organised crime
are implemented.
Customs penalties recognise the principles of
subsidiarity.
A system of administrative penalties is
established.
A system for delegation of ofence procedures
to regional and local ofces is developed.
A system for seizure, restoration and disposal
of seized goods is established.
The system for dealing with arrested persons
respects human rights and democratic
principles.
An appeals procedure, with time limits, is
established and made public.
Information
Clear, specifc and timely information is
regularly provided to economic operators and
the public on proposed changes to customs
legislation, customs procedures and customs
documentation by appropriate means.
The powers and obligations of customs ofcers,
the customs penalties and the appeals
procedure are contained in books of instructions
available to all customs staf, and are published
through accessible means of communication to
economic operators and the public.
Instructions and public information are
regularly reviewed and updated.
15
Mutual assistance
Where appropriate, agreements are concluded
with the EU and/or other countries on
cooperation and provision of information to
combat smuggling, commercial fraud and
criminal activity, and to improve the
efectiveness of the customs services.
The legal basis established for the provision
and receipt of information specifed in mutual
assistance agreements, in particular the
communication of confdential and personal
data to other bodies of other countries, must
be within the framework of international
agreements and ensure equivalent data
protection.
Independent audit
The legal basis established for a national and
internal audit service to audit the customs
administration is in line with the Blueprint on
Internal Audit.
Compliance of national customs legislation
with international customs-related legislation
and standards is regularly audited.
Cross references
Blueprint on Investigation and Enforcement.
LEGISLATION
17
Organisation and management
1. Aim
To develop a modern customs administration which matches international standards and
meets the needs of its stakeholders, through efective business planning, management
and internal and external communication.
Development and implementation of a long-
term business strategy for the customs
administration which supports the national
budget and economic policy, meets the
challenges of contemporary and future trade
and the international business environment
and takes account of the principles of
efciency and efectiveness.
Development and implementation of an
annual operational and fnancial planning
system for the administration which supports
the customs business strategy.
Determination of the structure, organisation
and location of the administration and its
constituent parts, principally on the basis of
their requirement to respond to operational
demands, and incorporation of sufcient
fexibility to respond to changes in those
demands.
Clear defnition of the roles, responsibilities
and links between the centre of the
administration and regional ofces.
Development of an organisation in which
managerial efectiveness is recognised as a key
factor in delivering efective business results,
and in which a signifcant investment is made
in developing the skills and abilities of
managers and staf at all levels.
Development and implementation of an internal
communication system which ensures that:
customs legislation and internal rules are
correctly and uniformly applied throughout
the organisation; and
business strategy, policies, systems and
procedures, and changes to them, are
communicated in good time throughout the
administration.
external communication system which seeks
to engender public and political support for
the customs administration.
3. Key indicators
Business Strategy and Planning
A business strategy/business change
management plan incorporating vision/
mission, goals, strategic objectives and critical
success factors is drafted, published and
regularly reviewed.
A business strategy/business change
management plan is consistent with WCO and
other internationally recognised guidelines.
The business strategy describes the action to
be taken to support accession to the EU
(relevant for candidate countries) or regional
integration with customs unions.
The business strategy incorporates, among
other things, the customs functions specifed
in the blueprints.
ORGANISATION AND MANAGEMENT
18
Top management is actively involved in and
fully supports the business strategy.
The business strategy is endorsed, supported
and sufciently funded by government.
A strategic development unit (SDU) is set up
within the customs administration to coordinate,
communicate, monitor, review and report on
the implementation of the business strategy.
The SDU is responsible for identifying precise
requirements for external donors/assistance (e.
g. from the WCO, EU assistance programmes or
bilateral sources) to develop priority areas in
the business strategy, and for coordinating the
provision of that assistance.
Operational managers are acquainted with
and understand the business strategy and are
made responsible for its implementation.
A multi-annual strategic operational action
plan and associated reporting system for the
customs administration overall, and for each
organisational unit within the administration,
is in place.
The operational action plan supports the
business strategy.
The operational action plan includes specifc,
measurable, achievable, realistic and time-
constrained objectives for each organisational
unit.
Managers of organisational units are directly
and actively involved in agreeing on their
contribution to the overall plan, and are
responsible for ensuring the delivery of results
in their units.
The plan specifes the tasks of each
organisational unit, and those functions with
responsibility for delivering them.
Customs ofcers are informed and made
aware of the operational action plan and of
their responsibilities with regard to its
implementation.
The operational planning process provides for
regular progress reports from each
organisational unit to the central
administration.
Structure and organisation
The structure, functional organisation and
allocation of resources throughout the
organisation are determined principally by
operational demand.
The structure and functional organisation
enables the administration to interface
efciently and efectively with key national
and international stakeholders.
The administration is empowered to make its
own decisions about structure, organisation
and internal resource allocation.
The structure, organisation, workload and
operational results are regularly and
systematically reviewed to ensure that they
remain appropriate.
Reallocation of resources is determined by
these reviews.
The roles, responsibilities and links between the
centre of the administration and its regional
ofces are clearly communicated to all staf.
Clear organisation charts of structures and
functions are established and published.
Specifc instructions for working methods in
each unit are issued to all staf.
Management
Detailed job descriptions for all managerial
jobs, or classes of jobs, within the
administration are prepared.
19
Each managerial job description describes the
precise responsibilities for planning, organising,
directing and controlling the resources for
which the manager is responsible.
An independent management system is in
place to monitor the activities of managers
and the staf for whom they are responsible.
The system of appointing managers in the
administration is geared towards matching
candidates skills and abilities to the
requirements of the job.
A management development programme,
covering all of the key managerial skills and
abilities identifed by the administration
Internal communication
Top management is seen to be actively
concerned with developing efective internal
communication.
The internal communication system facilitates
the provision of information.
Formal (e.g. staf instructions) and informal
(e.g. newsletters, intranet) arrangements are in
place to ensure that managers and staf
receive relevant information in good time
about new legislation and regulations, and
about changes to existing legislation and
regulations.
The business strategy and any changes to it
are explained to all employees and their
feedback sought and assessed.
Formal and informal arrangements (e.g.
intranet) are in place to ensure that managers
and staf promptly receive relevant
information about new policies and
procedures, and about changes to policies and
procedures.
The internal communication system enables
and encourages top-down, bottom-up and
inter-functional communication.
Informal arrangements (e.g. departmental
newsletters, bulletins, intranet) are in place
and provide information to all employees
about current events within and afecting the
organisation.
External communication
Top management is seen to be actively
concerned with developing efective and
efcient external communication.
The external communication system facilitates
the provision of information.
The customs administration provides the
public with information concerning customs
procedures and legislation (by means of the
Internet, brochures, seminars open to the
public, free telephone lines, etc.).
The customs administration presents the
supervisory ministry, other government
departments and key stakeholders with its
achievements and its future plans by means of
an annual report.
The customs administration uses various
means to inform the public about the results
of its work
Cross references
Blueprints on Human Resource Management,
Training, Communication and Public Relations.
ORGANISATION AND MANAGEMENT
21
Human resource management
1. Aim
To develop an efective human resource management system which supports the
achievement of the customs administrations objectives, is founded on and bound by
national personnel legislation and international standards, and explicitly recognises that
people are the organisations most valuable resource.
Development of a human resource
management (HRM) strategy, policies and
systems which fully support the customs
business strategy.
Development of an HRM system which defnes
the functions, roles and responsibilities within
the structure of the customs administration.
Development of an HRM system which
observes and integrates with national
employment legislation and with international
standards in this respect.
enables the customs administration to make
its own decisions about recruitment, retention,
performance management and assessment,
promotion, career progression, training and
development, transfer, severance, dismissal,
retirement and remuneration, in accordance
with the applicable legislation.
enables the administration to recruit, retain
and deploy personnel of the calibre required
to deliver business objectives.
encourages the motivation of all employees,
and seeks to ensure their satisfaction, comfort
and safety, as well as their ethical attitude and
behaviour.
3. Key indicators
Strategic focus
There are clear links between the HRM system
and the business strategy.
The HRM strategy, policies and systems fully
support the delivery of the objectives
specifed in the business strategy.
Organisational platform
The customs administration structure, and
functions within the structure, are clearly
defned.
The roles and responsibilities of each function,
and of employees working at all levels within
each function, are clearly defned.
Job descriptions highlighting the minimum
levels of knowledge, skills and aptitude
required for competent performance are
prepared for all classes of jobs within the
administration.
Legal basis
The administrations employment rules are
compatible with national employment
legislation and international standards in this
respect.
HUMAN RESOURCE MANAGEMENT
22
Personnel management
A competent and experienced senior manager,
with regular access to and infuence with top
management, is made responsible for the
personnel function.
Distinct and integrated personnel systems are
in place for recruitment, retention,
performance management and assessment,
promotion, career progression, training and
development, transfer, severance, dismissal,
retirement, remuneration and working
conditions.
A written and published policy for each system
exists and is made available and applied in
practice.
A forecasting and planning system is in place
to predict and meet the administrations future
employment requirements.
Job structures, loadings, grading and pay
scales within each function of the
administration are regularly audited to ensure
ftness for purpose.
The operation of each personnel system
focuses on meeting the administrations
business needs by employing and deploying
staf of the right calibre, at the right time, in
the right place and at the right cost.
A performance management system is in place
which enables the administration to collect
and assess qualitative data about employee
performance, and use that data to inform
decisions about employee deployment,
development, promotion and career
progression.
Individual managers are made directly
responsible for the performance management
system insofar as it relates to their own staf,
and are trained to use it correctly. All
personnel systems embrace the principles
described in the customs ethics blueprint.
Managers involve their staf in an attempt to
improve the quality and performance of the
organisation.
Motivation and satisfaction
Top management is both seen to be
committed and is committed to securing the
best possible pay and working conditions for
all the administrations employees.
A health and safety policy is in place and
regularly enforced.
The workplace environment is designed to
provide all employees with modern and
appropriate ofce accommodation, facilities
and equipment.
The satisfaction of employees is regularly
measured by questionnaires and the results
used as guidelines for the improvement of
personnel policies and systems.
Managers regularly (e.g. annually) consult their
staf to enable them to air their opinions and
identify expectations.
Cross references
Blueprints on Organisation and Management,
Customs Ethics, and Training.
23
Customs ethics
1. Aim
To develop a customs service which ensures that all staf observe the rule of law and
perform their duties in a fair, impartial, honest, trustworthy, polite and professional, but
frm manner.
ethics policy for customs organisation which
specifes the professional and personal
conduct and standards of service required of
all employees, and which is fully endorsed,
observed and supported by the
management.
Provision of information on ethics policy, and
of training, where appropriate, for every
employee.
Development and implementation of a
management control system which ensures
that the ethics policy is applied in practice.
management and organisational system which
eliminates or minimises opportunities for
misconduct and corruption.
recruitment system which seeks to select new
employees who match the ethics profle of
the customs organisation.
system of internal sanctions for employee
misconduct.
Development of a remuneration system which
ensures a sufcient level of salaries to support
a reasonable living standard and ethically
correct behaviour.
3. Key indicators
Ethics policy
Top management acknowledges the
importance of an ethical approach, sets a
personal example to other employees, and
demonstrates its commitment to ensuring that
the ethics policy is applied in practice.
The ethics policy observes all of the principles
of the (Revised) Arusha Declaration
(Declaration of the Customs Cooperation
Council Concerning Good Governance and
Integrity in Customs).
The ethics policy requires, as a minimum, that
all employees observe the rule of law, and are
honest, fair and impartial at all times and in all
circumstances.
The ethics policy stresses the importance of a
customer-orientated approach.
A code of ethics (or similar document) setting out
ethics policy is developed, published and made
available to all employees, and its observance
made mandatory as a condition of service.
The code of ethics includes a disciplinary code
which specifes what constitutes misconduct,
and the sanctions which apply.
Information and training
Every member of staf receives a copy of the
code of ethics, and training where appropriate
CUSTOMS ETHICS
24
(to cover the required standards of behaviour,
dress, working practices, political activities,
dealings with the public, etc., and the
consequences of failure to do so).
New members of staf receive induction
training in the main aspects of ethics policy as
soon as possible (without delay).
Management controls
Managers at all levels regularly apply checks
and are checked, including on a random basis,
to ensure that they and their staf carry out
their duties in accordance with the code of
ethics.
Operational systems and procedures are
organised in such a way as to minimise the
opportunity for staf fraud or misconduct.
An internal systems audit function is
established, adequately empowered and
operational.
An internal staf investigation function is
established, adequately empowered and
operational.
Systems are in place to alert managers to
systems and staf risks discovered by the audit
and investigation functions.
Systems are in place to enable the mutual
exchange of information between the courts,
prosecuting agencies, other enforcement
agencies and the customs administration
about customs employees suspected of or
convicted of criminal ofences.
Systems are in place to enable the public to
provide information to the customs
organisation about fraud and misconduct by
its employees.
An ethical advisory help desk/person is
established to guide staf on ethical issues.
Recruitment
The recruitment system must ensure that
applicants are tested against criteria which are
designed to measure ethical standards, and
their advocacy of the rule of law and
democracy.
The recruitment system must ensure that the
criminal records and associations of applicants
are screened, with due respect for the
principle of privacy.
No staf with criminal records involving, for
example, fraud, corruption or violence, or with
connections with known criminal associations,
are recruited to the organisation.
Customs salaries should support a reasonable
average living standard.
Misconduct
The disciplinary code provides for any
manager or member of staf to be investigated
internally in the case of suspected misconduct.
The disciplinary code provides for a range of
internal sanctions including dismissal to
be applied according to the nature and
seriousness of the ofence, and for criminal
ofences to be reported to the appropriate
enforcement agency.
The disciplinary code requires any member of
staf charged with a criminal ofence to report
the fact to their manager.
The disciplinary code provides for an appeals
process in all cases of alleged misconduct.
Cases of serious misconduct, and the sanctions
imposed, are brought periodically to the
attention of all managers and staf, while
respecting the anonymity of the individual(s)
concerned, once the appeals process is
complete.
25
Internal audit
1. Aim
To audit the internal control systems that exist within the customs organisation. A
professional internal audit activity will support the management in carrying out its
responsibilities. It will complement managements assurance that the systems are
working efectively by providing objective assurance on governance, risk management
and internal control processes.
All internal auditing professionals are required to comply with the International Standards
for the Professional Practice of Internal Auditing. This ensures that internal audit work is
performed by competent professionals in compliance with professional guidance and
rules of conduct requiring objectivity, due professional care and periodic quality
assessments.
Defnition of internal audit, code of ethics and
the accompanying standards for the
professional practice of internal auditing in
central government organisations, refecting
the Institute of Internal Auditors new
standards. The standards defne the way in
which the internal audit service should be
established and perform its functions.
Division of standards into two groups, with the
frst encompassing the organisational and
structural aspects of internal audit, and the
second the activity and operation of internal
audit:
Organisational standards
Legal basis
Scope of internal audit
Code of ethics
Relationships with management, other
auditors and other review bodies
Stafng, training and development
Operational standards
Audit strategy
Due professional care
Reporting
Quality assurance.
Internal auditing is an independent, objective
assurance and consulting activity designed to
add value and improve an organisations
operations. Internal auditing can help the
management achieve its objectives through a
systematic approach to the evaluation of the
efectiveness of its governance processes, its
management and its control of risk and
through proposals designed to improve their
efectiveness.
3. Key indicators
Legal basis
The legal basis should be established for a
national audit service to audit the customs
administration.
INTERNAL AUDIT
26
The code of ethics should be established for
internal auditors.
Scope of internal audit
The purpose, objectives and responsibilities of
internal audit should be formally defned.
The organisational independence of internal
auditing should be formally defned.
The organisations objectives should be
established and monitored.
Risks should be assessed and managed.
Economic, efective and efcient use of
resources should be ensured.
Internal auditors should be alert to risks and
exposures that could allow fraud.
Code of ethics
Internal auditors are expected to apply and
uphold the following principles:
Integrity The integrity of internal auditors
establishes trust and thus provides the basis
for reliance on their judgement.
Objectivity Internal auditors exhibit the
highest level of professional objectivity in
gathering, evaluating and communicating
information about the activity or process
being examined. Internal auditors make a
balanced assessment of all the relevant
circumstances and are not unduly infuenced
by their own interests or by others in forming
judgements.
Confdentiality Internal auditors respect
the value and ownership of information they
receive and do not disclose information
without appropriate authority unless there is a
legal or professional obligation to do so.
Competency Internal auditors apply the
knowledge, skills and experience needed in
the performance of internal auditing services.
Relationships with management, other auditors
and other review bodies
The head of internal auditing should
coordinate internal audit plans and activities
with line managers, external auditing and
other review agencies to ensure the most
efective audit coverage is achieved and
duplication of efort is minimised.
Stafng, training and development
Internal auditing should be appropriately
stafed in terms of numbers, grades,
qualifcation levels and experience, in line with
its objectives and international auditing
standards.
Internal auditors should be properly trained to
fulfl their responsibilities and should maintain
their professional competence through an
ongoing development programme.
Audit strategy
The head of internal auditing should develop
and maintain a strategy for providing
management with objective evaluation of the
efectiveness of the organisations risk
management, control and governance
arrangements.
The strategy should describe the audit
techniques selected as the most efective for
delivering the audit objectives.
Internal auditing should prepare periodic work
plans, designed to implement the audit
strategy, for approval by the management.
For each audit assignment, a detailed plan
should be prepared and discussed with the
relevant line managers. These plans should
establish detailed objectives for the
27
assignment, the level of assurance that
management wishes to derive from the
opinion to be delivered, resource
requirements, audit outputs and target dates.
Auditors should obtain and record sufcient
relevant evidence to support their conclusions
and to demonstrate the adequacy of evidence
obtained to support professional judgments.
Internal auditing should follow up
assignments. Follow-up will be a review of the
efectiveness of managements response to
fndings and recommendations.
Due professional care
Due professional care is the use of audit skills
and judgement based on appropriate
experience, training (including continuing
professional development), ability, integrity
and objectivity.
The head of internal auditing should develop a
programme of review to ensure that due
professional care is achieved.
Reporting
The head of internal auditing should
determine the way in which audit fndings are
reported, subject to the provisions of these
standards and the requirements of
management.
The head of internal auditing should set
standards for reporting and should make
arrangements for the review and approval of
reports by audit management before issue.
Reports should be clear, concise and
constructive. They should be issued promptly
and within specifed timescales.
Quality assurance
The head of internal auditing should develop a
quality assurance programme designed to
provide assurance by both the internal and the
external review that the work of internal audit
is compliant with international auditing
standards and achieves its objectives.
Cross references
and Customs Ethics.
INTERNAL AUDIT
29
Training
1. Aim
To develop and operate a training function/structure which supports the business
strategy of the customs administration as a whole, and contributes to efcient and
improved business performance through training and development of employees.
Development, implementation and regular
review of a long-term training strategy which
is designed to achieve the above aim,
integrates with the customs business strategy,
as a strategically defned objective, and is fully
endorsed by top management.
Development and resourcing of sustainable
training structures and activities which
operate systematically, and are based on
training policies, systems and procedures to
facilitate delivery of the training strategy.
3. Key indicators
Training strategy
A training strategy document is in place
consisting of key components such as
assessment of educational needs, planning,
content of training, target groups, methods of
training, training staf, costs, equipment,
techniques, location, and control indicators
Top management is committed, and is seen to
be committed, to the training strategy, policies
and programmes and ensures that the training
strategy is regularly reviewed and is an
important feature on the agenda of top
management meetings.
Training structures and activities
A training unit is in place under the
responsibility of a senior manager, who has
regular access to top management.
Training policies and programmes are based
on a professional analysis of the organisational
training needs in contemporary and future
business priorities.
Line managers play a key role with their staf in
identifying the training needs of their
subordinates and propose appropriate
training solutions to the training unit.
Training programmes are designed to provide
individuals with the knowledge, necessary
skills and attitudes to perform their jobs to a
high and clearly defned standard.
Training programmes take account of the
career entry levels of individuals, and their
experience and knowledge prior to entry into
the customs service.
Job specifcations are prepared (probably by
the personnel function) for all classes of jobs in
the organisation, describing the minimum
levels of knowledge, skills and aptitude
required for competent performance.
Broad-based introductory training
programmes for new recruits and subsequent
training programmes addressing specifc job/
individual requirements are in place.
Training programmes provide the
opportunity for the integration of further
training, and other external forms of
development.
It is recommended that training be delivered
mainly by trainers who have received certifed
TRAINING
30
trainer training and preferably have training
experience.
Where appropriate, skills and knowledge
acquired through training should be cascaded
down to other staf through a structured
system (presentations, demonstrations,
document sharing, etc.).
Full-time trainers constantly sustain their
knowledge and experience in their area of
expertise.
Training delivery includes a range and
combination of methodologies, refecting the
training requirements and the target group.
Appropriate training resources are available to
support training (documentation, electronic
resources, technical resources, training
centres/rooms, training room equipment, e-
learning function where possible, etc.).
Records of individual training, backgrounds
and progress are maintained and regularly
updated, and measures are taken to meet
further needs identifed during training
programmes. These records are also made
available to human resources management
(personnel function).
All training, whether internal or external, is
properly and sufciently evaluated to assess
all-round efectiveness and cost-efectiveness
(e.g. improved job performance) and identify
and address any changes that may be
necessary.
Training strategy, policies, systems and
procedures are kept under regular review to
ensure that aims are achieved.
Cross references
Blueprint on Human Resource Management.
31
Trade facilitation and relations
with business
1. Aim
To develop and implement a trade facilitation mechanism to minimise the costs, data and
documentation requirements and the time necessary to complete customs and other
border formalities for the trading community and increase the security of the supply
chain.
To pursue close partnerships between customs and the trading community, in
cooperation with other relevant governmental authorities, as appropriate, through
transparent, efcient and efective procedures.
Establishment of legal preconditions for
consideration of the legitimate needs of the
trading community when new agreements,
customs legislation, policies and procedures
are developed and introduced.
Development of trade partnerships to ensure
that the organisation and working methods of
customs take account of the needs of
legitimate trade.
Creation and development of strategies,
procedures and methods for cooperation
between customs, other relevant
governmental authorities and trade, to
facilitate trade fows and to avoid duplication
of work.
Establishment of a service-orientated
approach towards trade by way of transparent
and predictable procedures, regulations and
control methods, allowing the trading
community to be fully aware of their rights
and obligations and to correctly anticipate any
requirements arising from international trade
operations, while ensuring transparency,
openness, mutual trust and respect between
customs and trade.
3. Key indicators
Legal basis
The views of the trading community are taken
into account in the process of drafting new
customs legislation and administrative
regulations.
Trade obligations are spelt out clearly in
legislative procedures, administrative
regulations and international agreements.
Legislation and procedures are in line with
international standards and commitments,
including World Trade Organisation (WTO)
rules on trade facilitation, and based on
relevant international standards, notably those
of the World Customs Organisation (e.g. the
customs tarif is to be based on the most
recent WCO HS system/Combined
Nomenclature).
National legislation provides for the right of
appeal against decisions of customs.
Rules and regulations are available and
communicated to the trading community
and their appropriateness is regularly
reviewed.
TRADE FACILITATION AND RELATIONS WITH BUSINESS
32
Where possible and appropriate, the required
documents and information from trade are
submitted to customs electronically.
Processes and procedures
A legal procedure exists for advance rulings on
tarif classifcation and origin of goods.
Simplifed procedures for traders with a good
records of compliance are applied.
Procedures for pre-arrival and pre-departure
processing of documentation are in place, so
as to expedite the clearance of goods.
When performing customs control, including
post-clearance control, commercial
documentation and records (including
computer records) already available to
customs are used to the maximum extent
possible.
Any mandatory requirements for pre-
shipment inspections, consular fees and
customs brokers are eliminated.
Organisation and working methods
The importance of trade facilitation and
partnerships with business is made clear at all
levels of the organisation and is an integral
part of the overall business plan produced in
accordance with the Blueprint on Organisation
and Management Blueprint.
Procedures are in place to ensure that all the
relevant customs personnel are kept fully up
to date with signifcant national and
international trade developments.
Customs procedures are uniformly applied.
Clear roles, responsibilities and levels of
authority are established for customs
personnel and publicised to trade as
appropriate.
Traders are subject to proportionate controls
that do not impose an unnecessary burden.
Any solution to regulate customs clearance
and cooperation establishes and maintains an
adequate balance between control/security
and trade facilitation.
Customs controls are based on risk analysis.
Mechanisms are in place for the public to
provide information to customs about
irregularities relating to customs matters.
The mission and the role of customs is regularly
publicised to the public and trade (e.g. by
means of brochures, flms or workshops).
Cooperation
The conclusion of memoranda of
understanding (or equivalent instruments)
between customs and the trading community
is given high priority.
Cooperation between customs and other
relevant governmental authorities is
promoted, for example through enabling the
trading community to submit information data
to various authorities through a single access
point and enhancing practical cooperation
models.
Cooperation fora such as customs consultative
committees, comprising representatives from
customs, trade organisations or representative
groups from the private sector and other
relevant governmental bodies, are in place
and meet on a regular basis.
Mechanisms are in place to ensure that
customs working methods and IT systems are,
where appropriate, developed in cooperation
between customs and trade.
Service
The working/opening hours of customs are
fexible enough to meet the reasonable needs
33
of the trading community. The working/
opening hours are coordinated with other
border agencies, as far as possible, to ensure a
smooth fow of trafc.
Customs clearance is performed with a
minimum delay and a system is in place to
monitor and reduce waiting times.
Fees and charges for customs services are in
line with international standards (e.g. WTO,
WCO), are made public, do not exceed the
costs of services rendered and are not
calculated on an ad valorem basis.
The development of customs declaration
processing systems makes provision for
traders to submit declarations and other
required documents electronically.
Electronic data systems that are used ensure
that information is to be submitted only once
and is stored and used for customs purposes
in line with relevant data protection standards
and regulations.
Up-to-date and clear information on customs
tarifs, procedures and requirements is
provided to trade through appropriate means
of communication (Internet, brochures,
leafets, etc.).
Consultation on customs procedures and
technical support on customs IT systems are
made available to trade by means of e-mail,
telephone or personal contact, such as a
contact centre.
Cross references
Blueprints on Risk Analysis, Organisation and
Management, Border and Inland Control, Human
Resources Management, Public Relations and
Communication, and Information and
Communication Technology.
TRADE FACILITATION AND RELATIONS WITH BUSINESS
35
Public relations and communication
1. Aim
To build up public and government confdence in customs as an important, service-
orientated, professional, trustworthy and impartial organisation, which efciently and
efectively performs its mission of protecting society and the economy against smuggling
and fraud, threats to the environment, cultural heritage and other assets.
Development of an external communication
function with general public and key
stakeholders, which:
helps to make the unique and important role
of customs better understood;
manages the continuous process of winning
and maintaining political and public trust,
support and confdence in customs through a
two-way information fow;
ensures that the results and successes of
customs work are sufciently communicated
and promoted among stakeholders and the
external customs environment;
demonstrates that customs work makes a
diference and provides added value by
showing that many important functions can
be carried out only by customs or can be best
carried out by customs;
raises acceptance and contributes to the
positive image of customs ofcers by showing
that their work is essential and appropriate for
public welfare and safety;
highlights the tangible results of customs
services.
3. Key indicators
General
An external communication/public relations
function/unit is established at central level
(headquarters) and a high-level spokesperson
is made responsible for public relations with
constant access to all the relevant information
and to the top managerial levels in the
organisation.
The spokesperson is responsible for
formulating the national customs
communication/public relations strategy,
which is integrated with the general business/
operational strategy of the customs service
and approved by top management.
The strategy regulates the organisation of the
communication process, fast reaction/
response plans in crisis situations and internal
information fow mechanisms in support of
the public relations function/spokesperson.
The public relations spokesperson function is
established and maintained at regional level,
and closely cooperates with the central public
relations function/spokesperson, in line with
the national customs PR strategy.
Recommendations applicable to information
The methods and means of communication
used ensure continuous and professional
public relations.
PUBLIC RELATIONS AND COMMUNICATION
36
The message of customs and information is
prepared and constantly updated, and
explains to stakeholders and citizens in
line with the mission and strategic objectives
as defned in the business strategy what
the customs service is doing, and how and
why.
A mechanism is in place both to ensure early
information/communication prior to events
and to react immediately after an event/
incident.
Efcient channels for regular and/or fast
communication with the general public and
key stakeholders (e.g. contact points in the
media and key institutions) are established
and put to efective use.
Methods and means of communication used
are active, targeted, timely, and provide
permanent information.
The information and messages provided are
clear and transparent, easy to absorb, not
technocratic or bureaucratic, but exhaustive.
Training is provided for customs ofcers to
improve their communication skills, where
appropriate, and in particular for the
spokespersons and management.
Specifc information
Clear, specifc and timely information is
regularly provided to economic operators
and the public on proposed changes to
customs legislation, customs procedures and
customs documentation through appropriate
means.
The powers and obligations of customs
ofcers, customs penalties and the appeals
procedure are contained in books of
instructions available to all customs staf, and
are made available through accessible means
of communication to economic operators and
the public.
Instructions and public information are
regularly reviewed and updated.
Target audience
The scope and contents of information and
messages are processed and formulated to
match targeted groups, such as:
the general public,
the media,
politicians and parliament,
government and national authorities,
business and trade circles,
opinion-making circles,
local authorities.
One of the key criteria to be observed while
addressing respective target groups is the
diferent but appropriate level of protection of
confdentiality of various customs data and
operations carried out by customs.
Examples of public relations activities
Suitable means and methods of access to the
widest possible audience are applied, such as:
press conferences, organised under an
attractive theme to present facts and
background information,
press releases and reports on success cases,
but also explaining failures, by way of brief,
accurate and complete information to the
public,
interviews, in particular with top
management,
information folders, leafets, brochures/
information stands and posters,
37
websites to provide various forms of
information to worldwide recipients,
joint information events (lectures, training
courses) used primarily to inform small
target groups (e.g. business, schools),
emergency lines (hot lines) to receive and to
react to important information from the
general public and clients,
information desks (telephone, e-mail,
written and personal) on customs-related
regulations and procedures.
Cross references
Legislation, and Border and Inland Control.
PUBLIC RELATIONS AND COMMUNICATION
39
Customs cooperation
1. Aim
To develop and implement mechanisms for cooperation between customs and national
and international control and enforcement agencies and other partners to ensure
protection of society, prevent and fght against fraud and facilitate trade.
To ensure legal preconditions for cooperation
between the customs and other national and
international partners involved in trade
matters.
To develop sufcient operational capacity for
cooperation with national and international
partners and establish technical and
operational measures to regulate and
coordinate the functioning of integrated
border controls.
To establish a strategy for cooperation with
partners.
To create and develop a climate of partnership
between the customs administration and
other relevant authorities.
3. Key indicators
National cooperation
Legal basis
National legislation allows cooperation
between customs and other relevant
authorities.
National legislation provides for efcient
exchange of information between customs
and other relevant governmental authorities,
where possible and appropriate in the light of
data protection regarding exchange of
information.
Operational capacity
Clearly defned roles and responsibilities are
established for each agency concerned with
border and inland control to avoid any
duplication of activity or requests for
information.
Where appropriate, joint and coordinated
controls are applied and equipment is shared.
Strategy for cooperation
Memoranda of understanding (MOUs) or
similar instruments are concluded with the
relevant national governmental authorities
such as the police, intelligence services, and
state institutions involved in the control of
international trade, etc.
Climate for partnership
Regular meetings are held to improve
cooperation between the diferent
governmental authorities involved in
international trade.
Cooperation with trade is in accordance with
the Blueprint on Trade Facilitation and
Relations with Business.
Cross-border cooperation
Legal basis
There is a legal basis allowing efcient customs
cooperation with all neighbouring countries.
CUSTOMS COOPERATION
40
Data and documentary requirements relating
to customs clearance at state borders are in
line with international commitments and
based on the relevant international standards,
e.g. those of the World Customs Organisation
(WCO), the United Nations and the European
Union.
Roles and responsibilities and methods of
cooperation are formally agreed between
customs authorities on both sides of each
border crossing.
Where appropriate, international agreements
are concluded on joint customs controls at
major border crossings.
Harmonised working practices and
associated training are developed by
different customs services on both sides of
common borders.
Where appropriate, equipment is shared
between customs authorities on both sides of
common border crossings.
Joint contingency plans are established for
dealing with unusual cases (e.g. nuclear
material, hazardous chemicals, live animals).
Where documentary or physical verifcation of
consignments by more than one agency is
necessary, this is carried out as far as possible
at a single place and time.
Regular meetings are held to improve
cooperation between the customs
authorities on both sides of common border
crossings.
Coordinated opening hours and trafc
management are introduced on both sides of
common border crossings.
International Cooperation
Legal basis
National legislation gives sufcient powers to
customs administration to cooperate with
international partners.
National legislation allows the provision of
information on the basis of international
agreements on customs matters and permits
the efcient use of information received under
such agreements.
A legal basis is in place covering customs
cooperation with neighbouring countries,
countries representing important trade partners
or countries in relation to which customs
regulations have been repeatedly infringed.
Methods of cooperation are formally agreed
between customs authorities at international
level.
Where appropriate, international agreements
are concluded on joint customs controls at
major border crossings.
Joint operations are organised with international
partners to combat fraud and organised crime,
and common threat analysis is utilised.
Harmonisation of customs investigation
powers is promoted.
Cooperation is sought with international
enforcement organisations, e.g. Interpol,
Europol.
Requests for assistance under international
agreements are dealt with in reasonable time to
enable partners to use the assistance provided
for the purpose of their investigations.
41
Information relating to customs security issues
is exchanged in accordance with international
standards and agreements (e.g. World Trade
Organisation (WTO), WCO).
Administrative capacity (common for all types
of cooperation)
Internal regulations are in place defning the
roles and responsibilities of customs and
procedures for implementing existing
cooperation instruments.
National legislation allows mutual assistance
between administrations. It is provided on
demand and, where possible and appropriate,
also spontaneously.
IT systems are in place allowing exchange of
information between customs, other customs
administrations and all the relevant
authorities.
Data exchange through IT systems is based on
international standards, such as the WCO data
model, and in accordance with the regulations
on data protection.
Cross references
Blueprints on Border and Inland Control, Supply
Chain Security, Infrastructure and Equipment,
Legislation, Investigation and Enforcement,
Information and Communication Technology, and
Trade Facilitation and Relations with Business
CUSTOMS COOPERATION
43
Revenue collection
N.B.: This blueprint only concerns Candidate Countries and future Candidate Countries for accession to the EU
1. Aim
To ensure maximum efciency and integrity of revenue collection and management by
developing and implementing appropriate policies, systems and procedures to collect
and account for revenue.
revenue collection and management strategy
which will enable customs revenues to be
accurately collected, accounted, reported and
audited.
Development of policies, systems, procedures
and instruments to make for efcient
implementation of the revenue collection and
management strategy.
national centralised system of revenue
collection, ensuring that customs duties
contribute to the national budget.
Implementation of procedures and
instruments which make for efcient revenue
collection and management.
3. Key indicators
General
Adequate information on current regulations
and applied tarifs is available to trade.
Support information is available to trade on
their obligations and procedures for
assessing, declaring and paying their customs
liabilities.
Legal basis
National accounting regulations and
procedures provide for the proper
management of national revenue and for
auditing of procedures and accounts.
Policies and procedures
A system is in place for efcient centralised
accounting of revenue.
A system is in place to register traders
liabilities for customs revenue.
Accounting systems for all types of payment
are in place and linked to the register of
customs liabilities.
Accounting processes are clearly defned and
executed.
The accounting system uses codes to identify
revenue items by tarif headings, by types of
liabilities, by methods of payment, by customs
regimes and by liable persons to make for
efective compilation of data.
Payment of liabilities or potential liabilities is
required, or the appropriate security is in
place, before goods are released for free
circulation.
Regular internal audits, based on principles of
risk assessment, are carried out on the customs
REVENUE COLLECTION
44
systems for revenue collection and accounting
and detailed records maintained of these
audits.
Customs declarations and all other accounting
documents are retained for the periods specifed
in the relevant customs control legislation.
Appropriate administrative action is taken in
respect of late or non-payment of duty or
other abuses of the deferment system. This
action will include withdrawal of deferment
facilities.
National accounting and customs legislation
provides for the application of EU regulations
governing EU own resources.
EU-compatible methods of payment, including
deferred payment, and security for customs
purposes are in place.
Organisational structure, personnel and training
A headquarters structure, responsible for
centralised revenue collection, management
and accounting, is in place.
Operational structures are in place at regional
and local levels as appropriate.
Internal audit structures are in place.
All revenue-related structures maintain
appropriate records and are capable of being
audited, individually or collectively.
Appropriate competencies are described for
personnel at all levels in the revenue collection
and management structures and training
programmes are in place to develop these
competencies.
Management controls are in place to protect
and ensure the integrity of the revenue and
personnel.
Detailed instructions are in place for all
revenue personnel, and management controls
are in place to ensure that instructions are
correctly applied.
Equipment and funding
Registration, processing, accounting and
allocation of revenue liabilities are separate
modules of an integrated customs information
system.
Cross references
Blueprint on Information and Communication
Technology.
45
Risk management
1. Aim
To develop appropriate techniques for systematic risk identifcation and implementation
of all measures needed to limit exposure to risk, and to implement international and
national strategies, in accordance with the relevant legislation, for the collection of data
and information, analysing and assessing risks, prescribing action and monitoring
outcomes in order to facilitate, improve and streamline control procedures.
Development of a comprehensive legal basis
conferring the necessary powers on customs
administrations to collect data and
information for the purposes of analysis and
assessment of risk and appropriate
dissemination of such information.
Establishment of a harmonised model of risk
management to target commercial trafc for
customs control and test the efectiveness of
the risk analysis undertaken, in accordance
with international standards, with the aim of
ensuring compliance with the laws and
regulations that customs are responsible for
enforcing.
Establishment of appropriate measures to
determine the areas that are most exposed to
risks and to support management decisions on
how to allocate limited resources efectively.
Development of cooperation at policy and
operational levels between the diferent
national and international agencies and
establishment of relationships with other
administrations and agencies to ensure that
information is exchanged efectively,
efciently and securely.
Establishment of efective internal
communication and cooperation between the
intelligence functions within the national
administration in order to maintain the highest
possible level of efciency in customs services
nationwide and create an environment where
all employees assume responsibility for
managing risks.
Establishment of the components of the risk-
management process.
Allocation of the resources needed to provide
suitable facilities, equipment and
computerisation in support of data collection,
analysis, evaluation and dissemination of
information.
3. Key indicators
Legal basis
National customs legislation provides
adequate powers of questioning, examination
and search of persons, where appropriate,
goods, means of transport, documents and
commercial records, in line with data
protection and existing security rules.
National customs legislation observes the
conditions set out in the legislation blueprint.
Harmonised model of risk management
A harmonised model of risk management
should be established that includes the
minimum level of controls to apply, based on
specifc indicators to ensure that passengers
and traders are treated uniformly.
RISK MANAGEMENT
46
Implementation of common priority control
areas in which increased levels of risk
analysis and customs controls for a
predetermined period should be applied.
These areas will be subject to joint risk
analysis by experts in the particular field
with expertise from other available sources
considered appropriate. The outcome of this
joint risk analysis will be a uniform profile or
profiles.
For each location at which customs control is
exercised, risk profles which take account in
particular of the economic situation of the
region concerned are established, developed,
utilised and regularly reviewed.
Selection of consignments for customs
examination is based on a proper analysis of
the risk involved.
Risk indicators are continually revised on the
basis of updated information from earlier
controls and results of investigation
activities.
Measures to determine high-risk areas
Areas that might avoid or evade the customs
enforcement eforts and the likelihood of this
occurring are assessed, and the consequences
of such occurrences, including consideration
of the types and quantities of contraband and
the negative efects caused by evasion, are
calculated.
Potential defciencies within the customs
administration and the likelihood that these
defciencies are preventing customs from
operating at full efciency are analysed and
the consequences of these defciencies
calculated.
The risk profles introduced should include a
start and end of review date to ensure regular
monitoring of the impact and the results of the
profle with a view to determining the best
implementation period.
Equivalent customs controls are carried out in
priority control areas in an efort to tackle
Community-wide risks.
Risk management process
The risk management process comprises the
following:
Context is the environment in which the risk-
management process is performed and can
be infuenced by various factors such as
resources, and political, legal and social
circumstances.
Risk analysis examines and evaluates all
available information for operational
purposes. Information can be gathered from
various sources, such as arrest and seizure
records, locally and internationally, other law
enforcement agencies, traders and other
governmental authorities.
Treatment of risks is the action to be taken
(documentary or physical). Once risks have
been identifed, analysed and assessed,
action must be taken to prevent the risks
from occurring or to minimise the
consequences if they do.
Monitoring and review looks at the
performance, efectiveness and efciency of
the risk-management system and changes
that might afect it.
Cooperation
Close working relationships, including regular
meetings with other administrations or the
agencies involved in the control of goods, are
held in an efort to improve cooperation both
nationally and internationally.
Regular exchanges of information and
experience are encouraged between national
and international customs and other relevant
authorities.
47
Joint and coordinated controls and operations
are applied, based on a common risk analysis
process wherever appropriate.
Internal communication
Formal (e.g. staf instructions) and informal
arrangements (e.g. newsletters) are in place
to ensure that management and staf
promptly receive any relevant information
about new legislation and regulations, and
about changes to existing legislation and
regulations.
Formal and informal arrangements are in place
to ensure that managers and staf promptly
receive any relevant information about new
policies and procedures, and about changes to
policies and procedures.
A national risk analysis centre is established
where risk profles must be send via secure IT
systems. Feedback on results must be
introduced via this database, which should be
easy to access and use, and the results should
be communicated quickly and safely back to
the national risk centre.
The internal communication system enables
and encourages top-down, bottom-up and
inter-functional communication.
Relations with the public and trade
Facilities for the receipt of relevant information
from the public are established and working.
Memoranda of understanding are signed with
major trade and transport bodies.
Regular and close customs cooperation with
trade organisations is in place.
Agreements are developed and implemented
for access to trade information for risk-
assessment purposes.
Where possible, electronic links are
established with trade.
Facilities, equipment and computerisation
Appropriate equipment and examination
facilities are provided for all trafc, leading to a
greater number of risk-based examinations
and consequent detection of ofences.
High-quality IT systems and programmes are
in place (instead of acquired) to exchange the
information needed efectively, efciently and
safely.
Cross references
Blueprints on Information and Communication
Technology, Infrastructure and Equipment,
Training, and Border and Inland Control.
RISK MANAGEMENT
49
Common agricultural policy:
export controls
N.B.: This blueprint only concerns candidate countries and future candidate countries for accession to the EU
1. Aim
To establish and maintain an efective system and appropriate procedures of customs
export controls and examinations of common agricultural policy (CAP) goods in line with
EU legislation, in order to determine the correct level of export refunds.
which gives customs ofcers the powers to
carry out controls of goods, means of
transport, documents, commercial records,
etc., especially at the customs ofce of export
and the customs ofce of exit.
Development of customs controls based on
intelligence-led risk analysis and selectivity
techniques.
Development of customs controls which
comply with EU regulations concerning the
monitoring carried out at the time of export of
agricultural products receiving refunds, the
physical checks carried out when agricultural
products qualifying for refunds are exported
and the common detailed rules for the
application of the system of export refunds on
agricultural products.
Development of an agreement on post-
clearance controls/audit that complies with EU
legislation concerning the scrutiny by Member
States of transactions forming part of the
system of fnancing by the Guarantee Section
of the European Agricultural Guidance and
Guarantee Fund.
operational levels between the customs
services, paying agencies and other parties
involved.
Defnition of the responsibilities and
obligations of all interested parties, notably as
regards the control and verifcation of
compliance with Community rules.
Explicit confrmation by the customs
organisations to the paying agency that they
fulfl their responsibilities and description of
the means employed.
Regular and timely information to the paying
agency of the results of customs controls
efected, so that the sufciency of these
controls may always be taken into account
before a claim is settled.
3. Key indicators
Legal basis
National legislation delegates the relevant
tasks to the customs authorities and regulates
the establishment and location of the paying
agency.
adequate powers of questioning,
examination and search in respect of CAP
goods, means of transport, documents and
commercial records.
COMMON AGRICULTURAL POLICY: EXPORT CONTROLS
50
EU regulations, guidelines and
recommendations relating to export controls
of agricultural goods falling under the CAP are
incorporated as far as possible in national
legislation.
Risk analysis and selectivity
Intelligence and information systems to
support CAP control are established,
developed, utilised and regularly reviewed.
Specifc risk profles for the export control of
CAP goods are established, developed, utilised
and regularly reviewed.
Selection for customs examination is based on
a proper analysis of the risk involved.
Systematic, comprehensive and fexible controls
CAP controls must always be carried out
without any prior notice whatsoever and must
be completely unexpected.
CAP controls must be at the rates and
conditions stipulated in EU regulations.
Samples of CAP goods must be representative
and taken in accordance with comprehensive
sampling instructions.
If the refund rate depends on particular
components of the CAP good, the assistance
of a laboratory is required.
CAP controls determine the quantity, nature
and characteristics of the goods. CAP controls
confrm whether CAP goods actually leave the
territory of the Community.
Customs authorities must ensure that CAP
goods are not substituted between the ofces
of export and exit. Therefore, substitution
checks must be performed at points of exit
from the EU.
The results of checks of CAP goods must be
accessible to all staf concerned at all times.
The internal control system must ensure that
the above results/checks are accurate, timely,
complete and authorised.
CAP controls are exercised to allow facilitation
of legitimate trade.
Cooperation
Clearly defned roles are established for each
organisation concerned with CAP controls.
Clear mechanisms established for cooperation
with the paying agency.
Regular meetings are held to improve national
and local cooperation and exchange of
information between the relevant organisations,
such as the ministry of agriculture, veterinary
services, paying agencies, customs, etc.
Management, employees and training
An overall CAP control policy is established for
the administration, made available to all
border and inland control staf and its
application monitored by management.
Specifc training modules are developed and
delivered to all staf concerned.
Good-quality equipment and examination
facilities are provided for all CAP controls. CAP
controls should lead to a greater number of
risk-based examinations and consequent
detection of irregularities.
Customs CAP-control systems and procedures
are computerised where appropriate and in
line with the overall IT strategy.
Cross references
Blueprints on Legislation, Border and Inland
Control, Customs Laboratory, Risk Management,
Infrastructure and Equipment, Information and
Communication Technology, and Training.
51
Border and inland control
1. Aim
To develop and maintain straightforward and efcient customs control operations at
ports, airports and land borders and inland, capable of facilitating the fow of trade while
ensuring collection of revenues and the protection of citizens.
To develop a border and inland control strategy to have the relevant controls at the right
time and the right place with all the necessary resources.
which gives customs ofcers the powers to
carry out controls of goods, including those
carried by persons, means of transport,
documents and commercial records at the
frontier and inland.
Enforcement of customs controls which are
systematic, comprehensive, fexible,
consistently applied and based on
techniques.
Cooperation at policy and operational levels
between customs and other agencies working
at the border and inland, and promotion of
transborder, bilateral and international
customs cooperation.
Establishment of partner relations with trade
and the public.
Development of management, personnel and
training systems which support the border
and inland control function.
Provision of suitable facilities, equipment as
well as information and communication which
support the border and inland control function.
Development of the supply chain security
approach to customs control.
3. Key indicators
Legal basis
adequate powers for questioning, examination
and search in respect of persons, goods,
means of transport, documents and
commercial records.
International customs conventions,
agreements and recommendations relating to
border and inland control are transposed into
the national legislation.
Risk analysis and selectivity
Intelligence and information systems are
established, systematically developed, utilised
and regularly reviewed, as are risk profles, which
take account in particular of the economic
situation of the region concerned, for each
location at which customs controls are exercised.
Selection for customs examination is based on
a proper analysis of the risk involved, without
prejudice to random checks, simultaneously
targeting the detection of new or previously
unknown risks.
Legitimate traders and persons carrying goods
are subjected to controls which strike a proper
balance between the need for free circulation
of goods and the need to combat fraud.
BORDER AND INLAND CONTROL
52
Systematic, comprehensive and efcient controls
Customs controls are exercised to allow
facilitation of legitimate trade, with the
possible use of inland rather than border
controls, where appropriate.
Customs controls are exercised throughout the
customs territory, with the use of mobile
control units, where appropriate.
Customs controls of goods take into account
relevant prohibitions and restrictions.
Customs controls for purely fscal purposes are
based on classifcation, origin and value of
goods while providing for duty suspension
and relief regimes where this is consistent with
revenue risk.
Customs controls encompass questioning,
non-intrusive scanning, physical examination,
sampling, analysis, documentary checks and
audit of commercial systems and records.
Customs controls of passengers are based on a
clearway (e.g. green and red channel) system,
where appropriate, and encompass
interception, questioning and search of
persons and accompanied luggage where
appropriate.
Customs controls are regularly revised on the
basis of registered and updated information
derived from earlier controls and the results of
investigation/enforcement activities.
Relations between the level of controls
(documentary and physical) and facilitation
procedures or techniques (simplifed
procedures, e-declarations, automation of
customs work) are measured, analysed and
balanced.
Customs controls are consistent across the
organisation and instructions are adopted and
applied countrywide (e.g. technical
instructions for customs ofcers explaining
how to check specifc goods and take samples
in a sound and safe manner).
Cooperation
Clearly defned roles are established for each
government agency concerned with border
and inland controls (border police, fscal
administration, veterinary or phytosanitary
service, etc.), without duplication of activities,
based on agreements concluded at central,
regional and local level if appropriate
In case of shared responsibilities between
control agencies, one should have a leading
role assigned, with customs having a leading
role in the control of goods.
Appropriate joint and coordinated controls
between customs and the respective
government agencies are applied, with the aim
of optimising expertise and avoiding time delays.
Harmonised working practices and associated
training are developed by diferent customs
services on both sides of the border and joint
border controls are exercised, where possible.
Coordinated opening hours and trafc
management are introduced on both sides of
land/waterway borders and between all
agencies involved in the clearance of goods.
Joint contingency plans are established for
dealing with unusual cases (e.g. nuclear
material, live animals, hazardous chemicals).
A strategy to implement a one-stop-shop
concept that allows physical controls required
by diferent authorities and agencies involved
in control and clearance of goods to be
performed only once at the same time and at
the same place is developed and implemented
were possible.
A strategy to implement a single-window
concept that allows all data relating to an
import or export transaction required by
53
diferent authorities and agencies to be
submitted (where possible electronically) to
the same access point is defned at national
level, with the aim of avoiding duplication and
facilitating trade.
Relations with trade and the public
major trade and transport operators (e.g.
airlines, shipping agents and freight
forwarders) and access to relevant trade
information for risk-assessment purposes is in
place, where possible also electronically.
Regular and updated information (e.g. public
notices, internet publications, leafets) on
customs legislation, procedures, prohibitions
and restrictions is provided to traders and the
public.
Facilities for the receipt of the relevant
information (e.g. hotlines) from the public are
established and maintained
Management, personnel and training
An overall border and inland control policy is
established for the administration, made
available to all border and inland control staf,
its application is monitored by management
and specifc training is provided (including
language training for ofcers working at
international border posts).
Facilities, equipment and information
and communication technology
Good-quality equipment and examination
facilities are provided for all trafc, leading to
efciency of risk-based examinations and
consequent detection of ofences.
Control and examination facilities allow proper
separation of commercial and passenger
trafc, and provide a safe and user-friendly
working environment.
Radio and telecommunication facilities which
support and enhance operational
efectiveness have been introduced.
Tools and equipment which enable a higher
level of vehicle and cargo examination (e.g.
tool kits, vehicle lifts, fork-lift trucks) as well as
the detection of concealed illegal goods (e.g.
nuclear material, drugs, explosives) are in
regular use and available to staf involved.
Appropriate tools and equipment (including
personal protective equipment) are used
when samples are taken for more detailed
laboratory examinations.
Customs control systems and procedures are
automated wherever there are clear benefts
for both customs and the public (including the
trading public).
Non-intrusive inspection equipment using x-
ray and gamma-ray technologies is being
deployed at border crossings and in sea- and
airports.
Radiation detection portals are used at cargo
terminals where appropriate.
Cross references
Blueprints on Risk Management, Infrastructure
and Equipment, Trade Facilitation and Relations
with Business and Customs Cooperation.
BORDER AND INLAND CONTROL
55
Transit and movement of goods
1. Aim
To develop a transit system which supports efective customs control, facilitates
legitimate trade and the movement of goods, uses modern technology and thus meets
the requirements of both customs administrations and economic operators.
Development, implementation and regular
review of the necessary legal, operational and
organisational measures to ensure easy and
smooth adoption and application of transit
procedure provisions.
Development and implementation of a transit
system, including modern EDI technology for
the collection, processing and transmission of
transit data
reliable guarantee system to ensure payment
of any debt incurred in respect of goods.
Development and implementation of
identifcation measures, including the
obligation to use suitable/approved means of
transport for transport under the customs
seals.
efective system of simple and simplifed
transit procedures (e.g. authorised consignor
and consignee status). Creation and
development of long-term and sustainable
partnerships between the customs
administration and all other participants or
stakeholders in the transit system.
Development and provision of the necessary
resources for training customs personnel and
provision of the requisite information to all
other participants in the transit system.
3. Key indicators
Management policy and working methods
Top management is actively involved in the
development and maintenance of a transit
system, including modern EDI technology.
A competent manager and a task force, who
have access to and infuence with top
management, are made responsible for
adopting legal, operational and organisational
measures.
National legal transit provisions are
compatible with the provisions of international
customs conventions, agreements and
recommendations (e.g. WCO International
Convention on the Simplifcation and
Harmonisation of Customs Procedures)

and, to
the extent possible, with regional customs
conventions (e.g. EC/EFTA Convention on a
common transit procedure)
National operational transit measures are
developed to complement the legal provisions
(e.g. management plans, instructions,
guidelines).
A modern EDI system is implemented for the
transmission of transit data that has been
collected and processed.
Transit controls facilitate legitimate trade and
the movement of goods through the use of
techniques.
TRANSIT AND MOVEMENT OF GOODS
56
Partnership and cooperation
A system of contact points/liaison ofcers
(national transit coordinator and regional or
local transit liaison ofcers, as the case may be)
is established both by the customs
administration and by all other participants in
the transit system to assist with the
development and smooth implementation of
the system.
Regular meetings are held between the
customs administration and all other
participants in the transit system to help reach
a consensus on measures to address issues
raised on all sides.
Clear, updated and unambiguous information
about transit is made available by the customs
administration for all other participants in the
transit system in standard written or electronic
form (e.g. as part of a transit handbook).
Memoranda of understanding could be signed
with major economic operators and
associations using the transit system, including
regular revision and evaluation of its content
and goals achieved.
Efcient operational cooperation, coordination
and exchange of information with other
customs administrations, particularly in
neighbouring countries, is established for the
management and monitoring of transit
operations, together with a communication
and partnership policy with economic
operators.
A national help desk is established and
maintained to provide the necessary technical
and/or procedural advice to operators and
customs as regards application of the transit
procedure.
Personnel and training
An overall transit policy is established for the
administration, made available to all transit
staf and its application monitored by
management.
An adequate organisational scheme of the
customs authorities at all levels is needed to
ensure efective allocation of the necessary
human and technical resources for the transit
system to be properly applied.
Cross references
Border and Inland Control, Information and
57
Customs valuation
1. Aim
To guarantee the proper and uniform assessment of duties and to ensure the
compliance of national legislation with international rules, in particular the WTO
Agreement on Customs Valuation (Customs Value Code).
Implementation of national provisions based
on transaction value, in accordance with the
WTO agreement.
Development of clear procedures to make
customs valuation transparent, objective and
verifable.
Development of a specialised structure
capable of applying the rules of determination
of customs value based on the WTO
agreement.
Empowerment of customs to perform efcient
post-clearance controls in the feld of customs
valuation, based on risk analysis.
training system on customs valuation to make
customs ofcers acquainted with WTO rules on
valuation.
3. Key indicators
Legal basis
Legislation on customs valuation ensures
customs valuation in accordance with WTO
rules.
Legislation enables a customs declaration to
be lodged when not all the elements of
customs value are known and provides for
rules to verify the value after release of the
goods.
Policies and procedures
Procedures are in place for efcient post-
clearance controls in the feld of customs
valuation, based on risk analysis.
Procedures are in place for appeals.
Exchange of information on customs value at
international level is always based on
agreements signed in this respect and with
assurance of data protection.
Complete and updated information on the
legislation on customs valuation is made
available to participants in international
trade.
Organisational Structure, Personnel
and Training
A personnel training system is in place for:
proper application of the legislation based
on WTO rules,
qualifed post-clearance audit,
treatment of appeals,
international cooperation in the feld of
customs valuation,
preparation of transparent information for
economic operators on customs valuation.
CUSTOMS VALUATION
58
The training system ensures a consistent
approach to customs valuation throughout a
country by way of:
instructions for customs ofcers issued at
national level, and
training with the participation of national
law agencies.
Cross references
Blueprints on Legislation, and Trade Facilitation
and Relations with Business.
59
Post-clearance control and audit
1. Aim
To develop an efective and efcient post-clearance control and audit service which
allows the customs administration to implement its tasks (clearance and control of goods,
revenue collection) and to facilitate trade by keeping a balance between trade facilitation
and efcient customs control.
which gives customs ofcers the necessary
powers to carry out audit/post-clearance
controls efciently and efectively.
Development of an organisational structure
which enables auditors and their managers to
carry out their duties with the maximum
efciency and efectiveness.
Development of an audit management system
which ensures efcient, quality-controlled
audits using appropriate methods and
establishes an operational quality assurance
programme ensuring that standards of an
acceptable quality are being applied to audit
activity.
Development of a training strategy to ensure
that auditors and managers have all the
necessary knowledge and skills to plan and
implement their duties.
Development of a national audit planning
policy with planned short-term and long-term
controls, in accordance with priorities based
on risk analysis and risk assessment.
3. Key indicators
Legal basis
Legal powers and responsibilities are
established for the customs ofcers, including:
adequate powers to exercise controls on
import, export and other transactions
belonging to customs authority,
inspection and controls of any records,
books, documents and commercial records,
including those held on computers,
entry, visit, inspection and control of any
place subject to customs supervision,
examination of goods and necessary
sampling,
responsibility for keeping all information
and documents of economic operators
private and confdential.
Obligations and rights of traders include the
following:
keeping records for a certain period as
stated in the regulations,
presenting all supporting documents and
commercial books and records (including
electronic version) to customs auditors,
right to confdentiality of all information
provided to authorities
Legislation allowing efective sanctions and
penalties in order to combat fraud
Necessary agreements/conventions ratifed to
ensure national and international inter-agency
POST-CLEARANCE CONTROL AND AUDIT
60
cooperation and exchange of information,
including mutual administrative assistance.
Organisational structure
Central and local audit/post-clearance
organisational structures are in place.
The national audit policy is in place.
The centralised administration responsible for
coordinating the work and performance of the
local audit units, providing adequate training
and development of skills for auditors and
their managers and ensuring uniform quality
of audits throughout the administration (e.g.
checklists, minimum standards) is in place.
Efcient cooperation systems are in place to
exchange information with all customs
control areas within national customs
organisations.
The necessary mechanisms are in place for:
national inter-agency cooperation and
exchange of information (other
governmental authorities),
international inter-agency cooperation and
exchange of information (foreign customs
and other authorities),
cooperation and exchange of information
with trade organisations (trade associations,
port authorities, shipping companies, etc.).
Management system
The responsibilities of local managers and
central administration are clearly stated.
Audits are planned and coordinated nationally
and locally.
Quality assurance and control of procedures
are established to ensure broad uniformity of
auditing standards.
Local management is responsible for targeting
audits at high-risk operators and transactions
and reasonable coverage of other
undertakings.
Local management ensures that audits are
properly planned, implemented and reported
to uniform standards.
The procedures and methodology applied by
the audit service are continuously developed.
The facilities, tools, IT systems and access to
information systems needed for audit units
and auditors to implement their duties are
provided.
National guidelines are available for all
auditors, to ensure uniformity and quality of
post-clearance control and audit.
Training strategy
Training programmes are organised to provide
auditors with knowledge, (and training courses
to refresh and update such knowledge),
familiarise them with new systems and
procedures, attitudes, methodologies and
upgrading skills and experience, for better
performance and higher standards of customs
auditing.
Auditors are trained on a continuous basis in
the various felds relevant to their duties:
customs procedures and rules that have to
be applied,
risk analysis and risk assessment,
bookkeeping,
electronic data processing (EDP) auditing.
Appropriate training is provided for all
auditors and team leaders and audit
managers.
61
Special training programmes are organised for
newly recruited audit staf in order to make
them aware of the quality standards required
for audits.
Annual training programmes are planned on a
needs assessment basis.
Audit planning policy
All audit work and audit planning is in line with
and supports national customs strategies.
Audits are conducted in accordance with
periodic audit plans based on national audit
policy, local needs and risk analysis.
The national risk management system is
established.
Cross references
Blueprints on Training, Risk Management, Trade
Facilitation, and Customs Cooperation
POST-CLEARANCE CONTROL AND AUDIT
63
Investigation and enforcement
1. Aim
To develop an efective and efcient customs service capable of the detection, prevention
and investigation of fraud, and preparation of cases for the prosecution of ofenders. This
service must be fexible enough to respond to an intelligence-led strategy based on the
latest methods of targeted risk assessment and modern technology to safeguard revenue
and protect society. The service should also enforce compliance with national legislation,
international legislation and international institutions (e.g. World Customs Organisation
(WCO), World Trade Organisation (WTO), UN) through consistent application of the legal
basis establishing the requisite customs powers and sanctions to enforce the customs
regulations.
Development of targeted customs controls
throughout the customs territory of the
Community which are based on intelligence-
led risk analysis, pre-arrival information and
selectivity techniques.
Establishment and development of
sustainable cooperation with other law
enforcement agencies (e.g. police,
investigation services, prosecution) and the
courts, to ensure that both intended and
committed ofences are dealt with promptly
and efciently, and that due consideration is
given to the seriousness and prospective
impacts of the ofences.
operational levels between the diferent
national law enforcement agencies, and
development of international cooperation
between customs services and other law
enforcement agencies.
Establishment of efective interdepartmental
communication and cooperation between the
investigation and enforcement function and
other relevant functions (e.g. border and
inland control, risk analysis, post-clearance
control, audit).
Development of relations with trade and the
public.
Development of management, IT, personnel
and training systems which support the
investigation and enforcement function.
Provision of suitable facilities, equipment,
computerisation and security standards to
support the investigation and enforcement
function.
Prompt and fexible reaction to new emerging
trends and threats (e.g. terrorism, dual-use
materials, chemicals, weapons, money
laundering, intellectual property rights (IPR)
fraud).
3. Key indicators
Legal basis
adequate powers of questioning, examination,
detention, arrest, seizure and search in respect
of persons, goods, means of transport,
documents, commercial records and facilities.
Working methods
A comprehensive intelligence and information
system in support of investigation and
INVESTIGATION AND ENFORCEMENT
64
enforcement staf and sharing of intelligence
with other law enforcement agencies based on
national legislation and memoranda of
understanding is established, developed and
regularly updated.
Intelligence teams are established with
responsibility for collection and analysis of
information and dissemination of up-to-date
information and trend data to investigation
and enforcement staf.
Specialist teams and mobile groups operating
throughout the territory of the Member State
are in place to conclude enforcement action.
Facilities (e.g. Internet, e-mail, online access to
relevant databases and information systems)
for the receipt of information and intelligence
are in place and working.
Cooperation
Agreements and protocols on mutual
assistance are agreed with other states customs
services and other foreign government
authorities to develop sustainable cooperation.
Close working relationships, including regular
meetings and exchange of information, with
the courts and other national law enforcement
agencies are introduced.
Regular exchanges of information occur
between national and international authorities.
Particular forms of cooperation involving
cross-border actions (e.g. hot pursuit, cross-
border surveillance, joint operations) for the
prevention, investigation and prosecution of
infringements of national and Community
customs legislations are carried out in
compliance with the national legislation.
key trade companies, transport operators and
associations.
Interdepartmental communication and cooper-
ation between the investigation and enforce-
ment function and other relevant functions (e.g.
through meetings, a secure website and joint
work) take place on a regular basis.
A central coordinating body responsible within
customs for international cooperation is
established.
Relations with the public
Regular and updated information (e.g. public
notices, press releases, Internet publications,
leafets) about customs legislation,
procedures and results is provided to the
public.
Regular eforts (e.g. campaigns against drug
smuggling, pornography, weapons, IPR
infringement, etc.) are made to improve public
perception of customs role in the protection
of society.
Facilities for the receipt of relevant information
(e.g. hotlines and informants) from the public
are established and working.
Management, personnel and training
An overall investigation and enforcement
policy is established for the administration,
made available to all investigation and
enforcement staf and its application
monitored by management.
Management and personnel training and
training systems coordinated with other law
enforcement agencies are in place.
Radio and telecommunications facilities,
together with surveillance and search
equipment, directly accessible by customs,
which support and enhance operational
efectiveness, have been introduced.
65
Investigation and enforcement systems and
procedures are computerised wherever
necessary and appropriate.
Cross references
Blueprints on Legislation, Training, Customs
Cooperation, Customs Enforcement of
Intellectual Property Rights, Infrastructure and
Equipment, and Information and
Communication Technology.
INVESTIGATION AND ENFORCEMENT
67
Customs Enforcement on Intellectual
Property Rights (IPRs)
1. Aim
To defne the role of customs in helping to prevent and combat counterfeiting and piracy
and thus safeguard legitimate business from unfair competition, protect citizens health
and safety, avert knowledge theft and counter risks to jobs, investment, research and
innovation.
To ensure customs enforcement of intellectual property rights (IPR) by means of border or
inland controls that do not hinder legitimate trade, and to provide safeguards against
abuse of such rights.
Provision of a legal basis defning the role and
powers of customs to ensure efcient and
appropriate action in the fght against
counterfeiting and piracy and IPR infringements.
Provision of the necessary powers and tools to
enable customs to monitor and respond to the
latest trends in counterfeiting and piracy.
Provision by national customs legislation of
simplifed procedures, reduced business costs,
destruction and recycling resolution issues of
counterfeit and pirated goods with minimum
bureaucracy and formalities.
Establishment of a simple, user-friendly and
regular cooperation mechanism with IPR right
holders
Development of appropriate coordination and
cooperation mechanisms between customs
and other law enforcement agencies involved
in IPR protection.
Establishment of a central IPR unit for
coordination of IPR-related risk analysis,
intelligence, database, and training of customs
IPR specialists.
Participation in international, regional or
national law and policy-making activities for
IPR protection.
Establishment of customs-business
partnerships, relations with right holders and
international cooperation.
3. Key indicators
Legal basis
The legal basis for enforcement of IPR should
be in accordance with international
agreements and standards (e.g. TRIPs
agreement, EC regulations).
Customs authorities can take action against
goods suspected of infringing IPR under any
customs procedure (e.g. import, export,
transit, re-export, transhipment, warehousing,
processing) and ex ofcio.
Organisation
A centre of operational expertise is set up in
direct communication (24/7 basis) with
frontline customs ofcers, customs IPR and
other required specialists.
CUSTOMS ENFORCEMENT ON INTELLECTUAL PROPERTY RIGHTS (IPRs)
68
Specifc risk-analysis modules for control of
counterfeit and pirated goods are developed
and implemented.
This centre is responsible for strategic
departmental planning, cooperation with
national agencies, dissemination and receipt
of information regarding IPR infringement
alerts, upgrading of recognition details,
international cooperation, creating profles,
receiving and processing applications for
action from IPR right holders, interactive
cooperation with right holders, archiving IPR
cases and statistical recording, and
identifcation of trends.
Training
Systematic in-house specialist training is
provided to ensure expertise in the IPR feld.
National/international seminars are organised
in conjunction with IPR right holders and
national law enforcement agencies to enhance
the awareness of IPR protection.
Operational customs/business seminars are
organised to improve cooperation between
diferent national authorities and
stakeholders.
Exchanges of customs IPR specialists between
countries are arranged to share experience,
best practices and knowledge.
Information technology, equipment
An IPR IT database should be established to
provide tools for customs risk management to
help exchange information on counterfeiting
risks, with the possibility of accessing lists of
companies, key products and contacts
electronically via the intranet/Internet. This
would enable real-time risk information to be
exchanged between experts.
Customs IPR specialists should be provided with
and trained in the use of technological
equipment (such as computers, digital cameras,
scanning devices, UV lights, microscopes).
International cooperation
Practical tools, such as a risk-management
guide, statistics (data) and trends analyses, are
developed by customs authorities and shared
in international forums through bi-/multilateral
agreements with trading partners.
Customs cooperation agreements and
partnership and cooperation agreements with
a mutual assistance component provide the
legal basis for the exchange of ofcials and
IPR-related information (including training or
sharing expertise).
Close cooperation with the international
enforcement bodies most involved, such as
the WCO, Europol and Interpol, should be used
both to address international trends and to
help spread the global practical approach of
customs action.
Cooperation with trade and the public
The awareness of citizens and the business
community should be raised about customs
measures to combat counterfeiting more
efectively, and to protect the public against
the threat to health and safety, employment,
the environment and society as a whole. This
could be done via campaigns at major border
points (in particular international airports),
the media (news/Internet), the use of
roadshows, exhibitions in customs museums,
or the dissemination of information to
consumers, etc.
A customs/business working group based on
memoranda of understanding (MOUs) with
major stakeholders should be set up to
develop a framework for a customs protection
system.
Signing MOUs with major trade
representatives, airlines, shipping companies,
69
express carriers and the like would encourage
cooperation and improve controls through
better information exchange and broader
awareness of the risks presented by trafc in
counterfeit goods.
Businesses and right holders should be
encouraged to lodge applications for action
with customs, in particular SMEs (small and
medium-sized enterprises). This approach
should be encouraged via regular customs/
business exchanges used to examine new
problem areas.
A system is established which enables
businesses to provide information on cases of
immediate signifcance (e.g. a central
electronic mailbox monitored by an anti-
counterfeiting specialist who could ensure
real-time transmission via the risk-
management system to anti-counterfeiting
specialists in major ports and airports and at
land frontiers).
Cross references
Blueprints on Public Relations and
Communication, Organisation and Management,
Information Technology, Risk Management,
Border and Inland Control, and Training.
CUSTOMS ENFORCEMENT ON INTELLECTUAL PROPERTY RIGHTS (IPRs)
71
Supply chain security
1. Aim
To increase end-to-end international supply chain security by introducing a balanced
approach to security measures and facilitations; to safeguard shipments entering or
leaving a customs territory from manipulation or interference by terrorists or other
criminals and to provide compliant traders with greater facilitations; and to increase both
the level of protection achieved by customs controls and cooperation between customs
and trade.
To play a vital role in the fght against terrorism and organised crime, as customs has
information and expertise on goods and cargo movements; to produce faster and better
targeted customs controls that facilitate legitimate trade but tighten security
requirements; and to ensure by way of greater transparency that the international supply
chain and its stakeholders refrain from illegal, criminal and terrorist misuse.
Providing customs with security-related
information on goods prior to import or
export (pre-arrival/pre-departure information).
Ensuring that reliable traders beneft from
trade facilitation measures through the
Authorised Economic Operator Programme
(AEO).
Establishment of mutual recognition of the
results of control measures and of the trade
partnership programmes (AEO).
Reducing controls for reliable traders (AEO).
Introduction of a mechanism for setting
uniform risk selection criteria for controls,
supported by computerised systems.
Increasing security in international supply
chains from end-to-end.
Development of a legal basis providing for the
introduction and implementation of all the
relevant measures.
3. Key indicators
Legal basis
The legal basis for exchange of security-related
information of high-risk consignments is
established.
The legal basis for customs and trade
partnership programmes for authorised
economic operators is established (e.g.
authority for granting authorisations,
application process, requirements and criteria
for economic operators).
International standards (e.g. World Customs
Organisation (WCO) SAFE Framework of
Standards) are in place.
International agreements providing for mutual
recognition of customs security controls and
standards are in place, along with trade
partnership programmes.
Rules for data exchange with other countries
are laid down.
SUPPLY CHAIN SECURITY
72
Facilitation, equipment and information
and communication technology
A trader identifcation system based on
international standards is developed.
IT support for the electronic submission of
pre-arrival/pre-departure information, for risk
assessment and for the issuing of AEO
certifcates should be in place.
Customs should use non-intrusive
inspection equipment based on modern
technologies at border crossings, cargo
terminals and in sea- and airports (e.g. x-ray
detection equipment).
Organisation, staf and training
An AEO application and issuing procedure is in
place.
A system for pre-audits is developed.
Specifc post-audits based on pre-audits and
monitoring are planned.
The risk management system takes account of
pre-arrival/pre-departure information.
The relevant organisational measures and staf
requirements (e.g. defnition of roles and
responsibilities for issuing authorities or
auditors) are in place.
Training for customs staf (e.g. counter-
terrorism issues, risk management, use of non-
intrusive inspection equipment, radiation
detection) should be developed and
implemented.
Training for customs staf and economic
operators on AEO programmes should be
made available.
Relevant information on strategic objectives
for staf and economic operators is prepared.
Customs plays an active role in bilateral and
international activities geared towards mutual
recognition and reciprocity of security controls
and standards and of business partnership
programmes.
Cross references
Blueprints on Post-Clearance Control and Audit,
Border and Inland Control, Customs
Cooperation, Risk Management, and Trade
Facilitation and Relations with Business.
73
Infrastructure and equipment
1. Aim
To develop and maintain an infrastructure and provide up-to-date equipment which
supports the business strategy of the customs administration as a whole and helps to
improve business performance through the application of modern technology and
proper distribution.
Development of an investment policy and
support systems to determine the overall
short- and long-term needs of the customs
administration and to help plan efective use
of resources and outline priorities.
Development of internal mechanisms to
review and adapt the customs administrations
investment policy in line with the changing
environment.
Establishment of fnancial programmes to
support strategic and investment plans.
Establishment of a management system to
cover special goals, priorities and development
and fnancial plans, and to ensure a balance
between investment and resources.
Organisational planning to take account of
stafng needs, working conditions, new
technology, facilities and trade operators, and
other relevant factors.
Determination of methods for cooperation
with national and international authorities and
stakeholders.
Provision of a short- and long-term training
plan related to infrastructure and
equipment.
3. Key indicators
Policy and fnance
An investment policy is drafted and published,
setting out infrastructure and equipment
goals and standards (including technical
specifcations, quality, safety and security
standards, as well as acceptance and quality
assurance procedures) in line with the customs
business strategy.
Short-, medium- and long-term fnancial plans
are prepared in support of the customs
administrations investment activities, and
include comprehensive justifcation to be
presented to decision-making bodies (e.g.
parliament, government, ministry of fnance).
Sufcient budget is provided to maintain
efective functionality of infrastructure and
equipment and to reserve proper space (e.g.
buildings) for the use and maintenance of
equipment.
Management
Investment and resource priorities and plans
are properly analysed, agreed between and
approved and regularly reviewed by all levels
of management across the organisation.
A formal methodology (e.g. costbeneft
analysis) is used to assess procurement needs.
INFRASTRUCTURE AND EQUIPMENT
74
A system is in place to regularly review and
assess the scope for more modern and cost-
efective infrastructure and equipment
technologies.
Requests for investment in infrastructure and
equipment are systematically assessed, by a
designated headquarters unit, against
investment policy.
The location and amount of all existing
infrastructure and equipment are
economically and functionally justifed in
order to maximise the use of available
resources (human, infrastructure, training,
equipment, etc.), and to take account of
logistics needs.
An inventory/asset management system is
used to monitor the location, use and state of
repair of the customs administrations
infrastructure and equipment.
Legal issues concerning ownership of customs
buildings are clarifed and rules of cooperation
with the owners of buildings rented by
customs are established.
Improvement of main roads leading to the
border should be coordinated with the
construction projects planned for the border
post.
Instructions for safe and proper use and
maintenance of infrastructure and equipment
are drafted and published, and available as
necessary to all relevant staf.
Systems are in place to ensure that
infrastructure and equipment are protected
against, for example, damage, misuse, theft,
loss, and, where needed, weather conditions.
Safe and comfortable working conditions are
provided for all customs employees, with the
protection of customs employees and clients
taken into account.
Suitable facilities, equipment and information
and communication technology are provided
to the nationally agreed standard.
Organisation
The location and organisation of customs
clearance points refects the real needs of
trade and trade operators and takes account of
international trade trafc fows and possible
changes.
To ensure a smooth fow of trafc at the border
area, sufcient parking and waiting areas
should be created, including for vehicles
carrying dangerous goods.
Separation of cargo and passenger trafc fows
should be explored and be taken into account
in the planning phase.
Cooperation
The scope for cooperation on investment, for
example in new premises, with the relevant
authorities and other stakeholders and
neighbouring customs services is actively and
regularly explored.
Joint use is made of infrastructure and
equipment with other agencies and
neighbouring customs services, where
possible.
Exchange of information and experience
between customs and other relevant
authorities on the efective and efcient use of
infrastructure, equipment and working tools
(x-ray systems, radiation detecting gates,
snifer dogs, detectors of chemicals, etc.), is
established at local, regional, national and
international level.
Training
Specifc training is provided for staf
responsible for procurement, fnancial and
investment planning, (including preparation of
75
terms of reference, user requirements,
technical specifcations, contracting, quality
management and tender procedures).
Training is provided for staf responsible for
managing infrastructure (such as
maintenance of buildings).
Training is provided for staf responsible for
operating technical equipment, including
foreign customs ofcers, where possible.
Training is provided in the operation of new
equipment to guarantee efcient use of
equipment and maintenance skills of staf.
Cross references
Border and Inland Control, Information and
INFRASTRUCTURE AND EQUIPMENT
77
Customs laboratory
1. Aim
To develop and operate a scheme for a laboratory service (customs laboratory or external
authorised laboratory) which supports the overall customs business strategy by
establishing the nature, tarif classifcation, origin and value of goods in order to
implement, for the purposes of customs duties and revenue collection, commercial
policy, antidumping, security measures, environmental and citizens protection, and
agricultural goods controls.
Establishment of the legal basis for the
provision or adaptation of a customs
laboratory or creation of effective and
profitable contracted partnerships with
other external laboratories and/or other
qualified institution/s, which meet the
overall aim.
Development and implementation of
laboratory management policies, quality
systems, procedures and working methods in
line with the legislation and/or standard and/
or best practices.
Cooperation with other customs laboratories
and other ofcial authorities and qualifed
analytical institutions inside and outside the
country.
Development of training and cooperation
programmes to meet the specifc needs of
customs laboratory personnel and thus to
maximise the efectiveness of laboratory
operations.
3. Key indicators
Legal basis
A customs laboratory, or the provision of an
identical service by an external laboratory and/
or other qualifed analytical institution, is
established by law or on the basis of a legal act
(e.g. contract).
The laboratory test report is obligatory and is
made available to both the customs
administration and the inspected body from
which samples were taken and examined. The
test results are ofcially recognised.
The customs laboratory has policies and
procedures to ensure the protection of
confdential data and proprietary rights
related to the inspected bodies.
Management policy and working methods
A competent manager, who has authority and
access to and infuence with top management,
is made responsible for laboratory
organisation.
The customs laboratory employs the number
of qualifed personnel needed to perform their
tasks to a sufcient quality level and without
unjustifed delays.
The customs laboratory has adequate facilities,
including energy sources, lighting, ventilation,
etc., and environmental conditions to ensure
correct performance of laboratory activities.
The customs laboratory is sufciently
equipped with all testing and auxiliary
equipment, computing technology, software,
CUSTOMS LABORATORY
78
reference materials, standards, chemicals and
other consumable materials to cover the
specifc needs and priorities of the country.
The customs laboratory has access to the
scientifc, analytical and other technical
literature and electronic information sources
(such as the European Customs Inventory of
Chemical Substances (ECICS) or the Intra
Laboratory Inventory of Analytical
Determination (ILIADe)).
As regards the common quality policy, the
customs laboratory develops, implements and
works under a quality management system
based on internationally recognised quality
standards (such as ISO/IEC 17025).
The customs laboratory is able to provide
laboratory examinations and analyses of
samples for all customs and related purposes,
whether by way of its own laboratory
examinations or through the coordination of
outsourced services.
Written guidance (procedures) are in place for
customs and laboratory staf in respect of (i)
sampling procedures, (ii) handling samples,
including their safe and environmentally sound
disposal, return of non-destroyed samples to
inspected bodies, storage and handling with
both laboratory and arbitrary (duplicate)
samples, and (iii) maintenance of security and
hygiene in the working environment.
The customs laboratory works in accordance
with the relevant legislation and/or other
otherwise published and documented
methods, procedures and international
standards (These may include technical
standards issued by, for example, the
International Organisation for Standardisation
(ISO), the European Committee for
Standardisation (CEN), the American Society
for Testing Materials (ASTM), the International
Dairy Federation (IDF), and other international
or national norms and scientifc literature). The
customs laboratory also uses methods and
procedures developed by the laboratory itself,
providing proper validation and evidence that
the requirement for a specifc intended
purpose is met.
The customs laboratory preferably uses
methods and procedures which are
harmonised among other customs laboratories
to ensure uniform results and interpretation.
The customs laboratory provides technical and
scientifc support for customs ofcers in
sampling and sample handling, use of
specialised rapid screening detection and
measurement equipment, such as portable
detectors for drugs, explosives, radiation, false
documents, fscal markers, and in using video-
endoscopes, etc.
Cooperation
The customs laboratory cooperates with other
laboratories and/or customs laboratories
inside or outside the country or a network of
laboratories is created.
The customs laboratory develops formal and
informal partnerships (e.g. by memoranda of
understanding or cooperation agreements)
with other qualifed external laboratories and/
or other analytical institutions (state
authorities, research and development centres,
universities, etc.) inside and outside the
country, in order to resolve specifc problems
and share expertise, experience and
information where relevant. If appropriate, the
customs laboratory can take part in scientifc
projects.
In order to ensure sensible use of resources,
laboratory centres equipped with
specialised analytical systems and
employing highly qualified staff are set up
to share scientific knowledge and expertise
in advanced specialised techniques and/or
to control and examine certain commodities
(e.g. the European network of customs
laboratories).
79
Customs laboratory specialists are involved in
consultation whenever relevant new or
amended legislation is drafted.
Personnel and training
Laboratory personnel are adequately qualifed
through their education, training, experience
and/or demonstrated skills, as required for the
specifc needs of the work in the customs
laboratory.
Laboratory personnel are made aware of the
role and objectives of the laboratory in the
customs organisation as a whole.
Training policies and programmes are based
on a proper analysis of the current and future
needs of laboratory personnel.
The customs laboratory provides technical and
scientifc support, and, where appropriate, the
training to customs ofcers involved in
sampling and sample handling, in the use of
correct sampling procedures, labelling,
sealing, packing and transportation of
samples, in the relevant health and safety
precautions, and in the application of
technology in the feld, including rapid
specialised screening, detection and
measurement equipment.
Cross references
Blueprints on Legislation, Infrastructure and
Equipment, Customs Cooperation, and Training.
CUSTOMS LABORATORY
81
Information and communication
technology
N.B.: Point 4 of this blueprint concerns only Candidate Countries and future Candidate Countries for accession to the EU.
1. Aim
To develop an information and communication technology (IT) service and integrated IT
system environment which fully supports the business strategy of the customs
administration, in accordance with international standards (e.g. WCO Framework of
Standards to Secure and Facilitate Global Trade), facilitates trade, provides risk
management, ensures that customs business is conducted to the highest level of
efciency and provides the best possible value for money
Strong political commitment and defnition of
mandates and leading roles.
Development, implementation, update and
regular publication of:
an IT strategy for the customs administration
which supports the achievement of its
business objectives,
customs IT systems (hard and software)
which meet the user requirements of the
customs administration, the trade,
government departments and other
relevant institutions,
Ensuring that:
IT systems take advantage of the latest
technology to achieve the customs
administrations goals;
the value of the administrations IT data
resources is maximised by delivering
consistently high quality and value-for-
money services and systems;
technical solutions (including computer
architecture, operating systems, application
software, communication methods and
database management systems) for each
project are selected on the basis of value for
money, suitability for the task and
compliance with documented IT policies;
there is a balance between facilitation and
control in a paperless customs and trade
environment;
the time for the clearing process and the
number of manual operations are reduced
as much as possible;
data exchange systems with neighbouring
countries are in place wherever possible;
the qualifed human resources needed are
available to implement the strategic
objectives.
3. Key indicators
IT management policy
A top-level manager responsible for the IT
function in the customs administration is
appointed.
INFORMATION AND COMMUNICATION TECHNOLOGY
82
IT strategy is developed, published and
regularly reviewed, including the idea of a
paperless environment.
An IT human resources policy is developed,
published and regularly reviewed.
The IT function is clearly identifed
throughout the organisational structure and
its roles and responsibilities are defned and
published.
Systems development priorities and related
dependencies are defned.
Provision is made for the fnancing of IT
projects and procedures are in place for
estimating and reviewing associated budgets,
including the future maintenance of the
requisite systems and infrastructure.
Project management methodologies are
agreed and documented, including multi-
project and portfolio management.
An IT procurement policy is defned and
published.
Disaster recovery and business continuity
(e.g. security, contingency, fallback and
recovery) policies are defned and
documented.
Training requirements for users and technical
IT experts are identifed, implemented and
documented.
Procedures for monitoring the functionality
of existing systems are documented and
applied.
Feedback, monitoring, evaluation and
control standards are developed and
operational.
A knowledge database strategy is developed
and distribution of information is accessible by
Internet/intranet.
IT technical policy
Standard system design methodologies and
procedures are documented and applied
throughout the systems development life
cycle.
Documentation standards are developed,
documented and applied.
An IT telecommunications policy is defned
and published with appropriate IT
infrastructure (including a high-speed
network) in place to support it.
A quality assurance methodology is
documented and applied for all new
applications.
Appropriate IT systems capable of accepting
electronic data interchange (EDI) messages
and exchanging data electronically with the
trade are in place; this should include the
implementation of a single electronic access
point for trade.
Authenticity of the messages is guaranteed
(e.g. digital signature).
Appropriate payment systems, including
electronic data exchange with the banking
system, are in place.
Appropriate IT systems capable of interfacing
with EU systems (e.g. integrated tarif
management system (ITMS), Transit) are in
place.
Appropriate IT systems capable of accepting
electronic data interchange (EDI) messages
and exchanging data electronically with other
agencies are in place.
IT application policy
A computerised customs declaration
processing system is implemented.
83
A computerised revenue collection and
accounting system, including bookkeeping, is
implemented.
A computerised transit control system is
implemented and integrated with the customs
declaration processing system. An electronic
client management and administration system
must be available.
A computerised selectivity system and tools
for analysis of data generated by customs
control activity are in use and in line with
international standards (e.g. risk
management).
Computerised information, intelligence and
documentation system(s) are implemented.
External trade data for statistics are delivered
to agreed schedules.
Policy on freedom of information, security,
data protection and health and safety is
implemented (in line with guidelines from the
UN, EU etc.).
International trade data element codes, HS
tarif, UN Edifact message standards are used
in all applicable IT systems.
Customs IT systems are capable of delivering
electronic data for a computerised trade
statistics system.
IT operational policy
IT business processes are established and
documented (user requirements, functional
and technical specifcations).
Implementation procedures and user
acceptance testing procedures are applied
when new systems are implemented.
A change of management plan, including
impact assessment, must be operational.
Roles and responsibilities are clearly defned
and documented, including ownership and
responsibility for new systems.
The functions needed for access to
applications are defned and documented.
User manuals (preferably electronic) are
produced when new systems are
implemented.
The information needed for management is
defned and a management information
system is developed.
Appropriate systems are capable of diferent
kind of audits at national and international
level. Procedures for the maintenance of
systems and the provision of central and local
ofce support for IT systems and their
associated components are in place and
documented.
A system for feedback (e.g. through the
operation of help desks, hotlines, customs and
trade user groups) is in place.
IT training
Training rooms for IT training with the relevant
equipment, database and Internet are
available.
A training strategy especially for IT staf is
developed.
4. Future developments (electronic
customs) important for candidate
countries
Candidate countries have to be aware that there
are ongoing IT developments in the EU within
the feld of electronic customs which have to be
considered for accession.
In addition, candidate countries have to keep in
mind during the accession process that:
INFORMATION AND COMMUNICATION TECHNOLOGY
84
appropriate IT systems capable of using the EU
CCN and CSI transmission standards/system
and the relevant IT applications are in place;
interoperability between the national and the
EU IT systems exists;
other data codes adopted by the Commission
are used in all applicable IT systems;
customs IT system are capable of delivering
electronic data for an Intrastat statistics
system.
Cross references
Blueprints on Infrastructure and Equipment, and
Trade Facilitation and Relations with Business.
85
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CHECKLIST (EXAMPLE)
87
Map of the European Union
MAP OF THE EUROPEAN UNION
88
The Customs Blueprint working group: customs experts from the customs administrations of the Member States
of the European Union and from the European Commission meeting in Brussels to revise the customs blueprints
89
Contact list
For more information on EU tax and customs matters
Contact us
Taxud-info@ec.europa.eu
or TAXUD-B1@ec.europa.eu
Visit our internet site
http://ec.europa.eu/taxation_customs/index_en.htm
Visit EUROPA, the portal to online EU information
http://europa.eu/index_en.htm
http://europa.eu/abc/index_en.htm
Mail
European Commission
Taxation and Customs Union
Directorate-General
B-1049 Brussels
Belgium
For general questions about the European Union
contact EUROPE DIRECT:
00800 6789 1011
Contact information ofces and relays in your country
http://europa.eu/euinyourcountry/index_en.htm
http://ec.europa.eu/enterprise/networks/eic/eic.html
CONTACT LIST
European Commission
Customs Blueprints Pathways to modern customs
Luxembourg: Ofce for Ofcial Publications of the European Communities
2007 89 pp. 21 29.7 cm
How to obtain EU publications
Our priced publications are available from EU Bookshop (http://bookshop.europa.eu), where you
can place an order with the sales agent of your choice.
The Publications Ofce has a worldwide network of sales agents. You can obtain their contact details
by sending a fax to (352) 29 29-42758.
European Commission Taxation and customs union
Customs Blueprints
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