Facilitating Trade:
Improving Customs Risk Management Systems
In the OIC Member States
49
Figure 14: Kosovo Customs organizational structure
Source: Kosovo Customs
Additionally, the KC has implemented a unique governance structure. To monitor the risk
management process, the KC established a Risk Management Commission (RMC). Special order
from the Director-General approves the composition and the mandate of the RMC. The RMC
consist of 5 members, 4 of whom are regular, and one is assigned by rotation every six months.
The RMC reports directly to the KC Director-General. The KC established their Law Enforcement
Department in 2005, with the assistance from UNMIK and CAFAO44. The Risk Analysis Unit
(RAU) became operational (as Compliance Unit) focused on customs compliance and revenue
collection. In 2006, the RAU became more concerned with the protection of society, from the
smuggling of drugs and other prohibited goods. The KC organizational structure has a
centralized CRM, while risk management tasks are carried out in a decentralized manner.
3.2.1.5 Risk management methodology and control policy in Kosovo CRM
Kosovo Customs Risk Management Strategy is oriented towards detecting smuggling,
preventing noncompliance, revenue collection, and trade facilitation. The KC CRM operates on
three levels: strategic level - goals defined and linked to Customs objectives; tactical level dealing
with the organization, methodology, and allocation of the resources (human and technical) and
operational level. The KC has adopted the statutory instruments related to Customs Risk
Management: the Customs Code, Administrative Instructions, and Standard Operational
Procedures. The LE Strategy is the outcome of the KC’s Mission Strategy, and it’s Strategic
Objectives45:
 Preventing and combating smuggling, tax evasion and other crimes on the entire
territory of Kosovo and the borderline, applying modern law enforcement techniques:
Intelligence, Investigation Measures, Risk Assessment, Post-Documentary Controls, and
Anti-Smuggling;
 Play their role as stipulated under the approved national strategies (national security
strategy, strategy on Integrated Border Management (IBM), the strategy against
organized crime, strategy against drugs, etc.), but also assist and cooperate with other
agencies towards full implementation of these strategies;
 To investigate offenses under the leadership of the public prosecutor;
 Administrative and human capacity building;
 Implementation of the Code of Ethics, increase of measures in combating the corruption;
 Implementation of measures to protect intellectual property.
44 Customs and Fiscal Assistance Office (CAFAO)-
enlargement/sites/near/files/pdf/financial_assistance/ipa/2007-018-830_-_ipa_cafao-_c2007-3083_of_27062007_en.pdf
45 Strategic Plan 2016-2018