FACILITATING INTRA-OIC TRADE:
Improving the Efficiency of the Customs Procedures in the OIC Member States
42
given in a goods declaration. The study also underlines that successful implementation
of the Post Clearance Unit requires the following:
 Special Post Clearance Audit Organization within the Customs,
 Legal Framework which will allow this Organization to access commercial
records and to enter trader’s premises,
 Properly trained staff
 Existence and proper application of accounting standards based on which
companies keep their records.
With regards to organizational structure, EU Commission (2007) states that Central and
local audit/post-clearance organizational structures should be in place.
The centralised administration is responsible for coordinating the work and
performance of the local audit units, providing adequate training and
development of skills for auditors and their managers and ensuring uniform
quality of audits throughout the administration (e.g. checklists, minimum
standards) is in place.
Local management is responsible for targeting audits at high-risk operators and
transactions and reasonable coverage of other undertakings. (Source: EU
Commission 2007)
The WCO (2012) underlines the fact that, many countries have significant levels of
informal trade, characterized by poor or nonexistent accounting systems, cash-based
trading and lack of permanent premises. Therefore, border controls to be conducted
through risk management techniques will be more practical and realistic in these
countries, rather than Post-Clearance Audits. Table 5 in next page, illustrates the
objectives and the benefits of Post Clearance Audit, identified by WCO (2012).