Facilitating Trade:

Improving Customs Risk Management Systems

In the OIC Member States

This step of the process is part of the preparation of customs auditor to focus his control

on the most critical aspects of the work of audited subject. The outcome of this step is

the clear PCA checklist that will be used as a guide in the next step of the process.



Conducting PCA is the third step in the process of auditing based on collaborative and

cooperative relationship. The process is conducted based on the prepared plan and

focusing control on auditee’s records and other supporting documentation in addition

to interviewing critical persons in the company. The auditor makes verification of all

critical documents to determine the accuracy, correctness, and authenticity compared

with customs declarations based on accounting books, and all documents being kept by

the auditee.



Conclusions, reporting, and feedback is the last step conducted as a part of the PCA

process. The auditing team prepares a final report presenting the results from the PCA.

This report is not used only as a recommendation for future steps and repeat audits, but

also as a feedback to the CRM to be used for the improvement of risk profiles.

3.2.2.8

NZCS CRM use of IT

Joint Border Management System (JBMS) is supporting the overall CRM cycle. Integration of the

business intelligence and datamining allow further enhancement of the CRM functionalities. The

system has two components – the Trade Single Window (TSW) and additional risk and

intelligence capability. Customs and MPI have finalized the phased implementation of these

components in 2015/16. The progressive rollout of functionality enables the successive phases

of JBMS to be tested systematically before the functionalities are integrated, mitigating the risks

that are inherent in any major IT modernization programme. The remaining related to CRM

functionalities delivered in JBMS’s final major release was built and entered a testing phase in

2015/16. Testing progressed slower than was originally planned, resulting in a delay in its

implementation. As a result, Customs and MPI decided in late 2015 to decouple the Risk and

Intelligence tools from the next release to focus on completing TSW – due to the benefits it

provides to industry and the fact that existing risk and intelligence tools meet current business

requirements for risk management