Facilitating Trade:
Improving Customs Risk Management Systems
In the OIC Member States
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3.2.3.5.1 Post Clearance Audit
The Post Clearance Audit has aims to improve the voluntary compliance. The Australian
Customs uses risk assessment (blue channel) and intelligence. Audits are confirming the
information provided by the traders and the integrity of the import/export transactions for
compliance.
The Australian Customs conducts three types of audit controls:
 Planned, risk-based controls; these controls are targeted at traders where there is a
perceived risk to the revenue and non-compliance. These controls are planned by the
Planning and Selection Section of the Department for Compliance, using risk analysis
techniques and taking into account the resources available;
 Demand-led controls requested by other LE units and national or international
authorities; these controls are those requested by other departments or national and
international authorities and must be responded to, often within a specific time frame.
These controls cannot be planned and must take priority over risk-based controls;
 Reactive controls in conjunction with other LE units; reactive controls are those that
require an immediate response following information received by the customs LE. As
with demand-led controls, they cannot be planned in advance and also take priority over
planned, risk-based controls.
3.2.3.6 Performance Measurement
The Risk and Strategy section (Customs HQ) consolidates CRA Risk Assessment Reports and
considers risks against Customs and Border Protection objectives.
Customs and Border Protection use predefined risk reporting templates:
 Specific key risk indicators including metrics;
 Performances of the risk profiles/risk indicators;
 Analysis of Customs and Border Protection’s detections, seizures of goods and
detentions;
 analysis of the seized illicit drugs and precursors including modus operandi;
The Compliance Assurance Branch is currently introducing a risk management cycle which
involves the following steps:
 The Compliance Risk Analyst identifies and assesses risks, develops targets and
outcomes against the risk and submits bids for treatment resources via a Risk
Assessment Report;
 The section compiles the draft Compliance Action Plan for presentation to the
Compliance Executive Group (CEG). The CEG considers the draft, amends it as necessary
to align resources with priorities and endorses it;
 Compliance Assurance teams execute the Compliance Action Plan;
 Outcomes are evaluated, and result fed back to CRAs and stakeholders, and Business
Effectiveness Report is prepared by Customs and Border Protection Executive.
Because all of the shipments imported and exported to/from Australia pass through airports
and seaports, the procedures to implement CRM system in high level are based on pre-arrival
information, risk assessment and using of NII equipment for the inspection of cargo. The results
of such inspections can produce additional inspections such as detailed examination of the
shipments is providing the percentages of inspected and examined shipments in the
last three years and the respective success rates (detection).