Facilitating Trade:
Improving Customs Risk Management Systems
In the OIC Member States
60
Figure 18: New Zealand Customs System Interfaces
Source: New Zealand Customs website
3.2.2.7 NZCS Post Clearance Audit
The NZCS is one of the most advanced CA worldwide in the application of PCA. The PCA process
contains following steps:
 Selection process. The selection process starts with the identification of potential
subjects for PCA. In most of the cases, the company is the primary entity used for
auditing in the PCA process. In some of the cases, CA uses other entities as transporters,
declarants or vehicles and persons. The selection process is based on risk assessment,
identified risk areas related to PCA (valuation, tariff, origin, etc.) and periodic analysis
of entities based on the possible risk that is identified. The selection process of the
entities that will be part of the PCA is based on risk profiles developed on intelligence,
trade trends, and high-risk priority areas defined in the previous step. The New Zealand
CRM Department to implement the right selection process has close collaboration with
other departments dealing with valuation, tariff and non-tariff measures, intelligence,
and investigation that have information about specific entities as a potential subject for
PCA.
 Planning PCA for the specific entity is the second step conducted in the process. The PCA
department starts with the research to define the possible non-compliance activities of
the audited entity having in mind risk areas and risk profiles from the previous step.