Facilitating Trade:
Improving Customs Risk Management Systems
In the OIC Member States
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importer is held solely accountable for making a declaration. These key measures enable the
Customs to assess all transactions for risk and only to intervene when required. Key measures
that support the approach also included:
 Electronic clearance of customs declarations before the physical arrival of the goods.
Advance electronic information about border flows enabled Customs to decouple
border control from physical movement across the border, and enable risk assessment
in advance of arrival;
 Access to advance rulings and review and appeal mechanisms;
 Deferred payment schemes, which means that payment of any duty or tax can occur
separately to the physical clearance of the goods;
 Published regulations and procedures, including on the Internet;
 Strengthening of client service and the working relationship with the trading
community. Through the introduction of initiatives such as a Call Centre and a dedicated
programme for working with new business and small and medium enterprises. These
initiatives established greater levels of voluntary compliance;
 Effective regulatory powers, including penalties and sanctions for non-compliance, and
support for voluntary disclosure;
 Effective post-clearance audit mechanisms52.
3.2.2.4 Bilateral/multilateral cooperation
The NZCS has established a Joint Electronic Verification System (JEVS) with the China Customs.
The purpose of the JEVS is to exchange the data and provide assurance that goods qualify for
tariff preferences – mutual recognition of Certificate of Origin (CoO). In July 2017, the NZCS
signed the “Agreement between the European Union and New Zealand on Cooperation and
Mutual Administrative Assistance in Customs Matters53.” The EU and New Zealand agreement
foster a closer working relationship between customs administrations on trade and border
protection matters. To further facilitate legitimate trade and manage risk, New Zealand and
China in 2017 signed a Mutual Recognition Arrangement (MRA) for Arrangement on Mutual
Recognition of Organic Product Certification 54 and Trade agreement on electrical and electronic
equipment55 .
3.2.2.5 CRM Organizational Aspects in NZCS
Currently, the NZCS operates on 8 BCP’s and 11 inland terminals and has about 1300 employees.
The Audit and Risk Committee is a key governance body. Its purpose is to provide advice to
ensure that Customs has an effective and comprehensive framework for corporate governance,
and to ensure that significant risks have been identified and mitigated. At the beginning of 2013,
the Committee consisted of both internal and external members chaired by the Comptroller of
Customs. As a result, in January 2013, a new Committee was created with external members
only and an independent Chair, although members of Customs’ senior management attend
meetings depending on the agenda items. The Customs Audit and Risk Committee provide
independent advice to the Comptroller and provide considerable relevant experience from
members who have worked in and alongside Customs and other government agencies involved
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