Facilitating Trade:
Improving Customs Risk Management Systems
In the OIC Member States
49
Department in 2005, with the assistance from UNMIK and CAFAO44. The Risk Analysis Unit
(RAU) became operational (as Compliance Unit) focused on customs compliance and revenue
collection. In 2006, the RAU became more concerned with the protection of society, from the
smuggling of drugs and other prohibited goods. The KC organizational structure has a
centralized CRM, while risk management tasks are carried out in a decentralized manner.
3.2.1.5 Risk management methodology and control policy in Kosovo CRM
Kosovo Customs Risk Management Strategy is oriented towards detecting smuggling,
preventing noncompliance, revenue collection, and trade facilitation. The KC CRM operates on
three levels: strategic level - goals defined and linked to Customs objectives; tactical level dealing
with the organization, methodology, and allocation of the resources (human and technical) and
operational level. The KC has adopted the statutory instruments related to Customs Risk
Management: the Customs Code, Administrative Instructions, and Standard Operational
Procedures. The LE Strategy is the outcome of the KC’s Mission Strategy, and it’s Strategic
Objectives45:
 Preventing and combating smuggling, tax evasion and other crimes on the entire
territory of Kosovo and the borderline, applying modern law enforcement techniques:
Intelligence, Investigation Measures, Risk Assessment, Post-Documentary Controls, and
Anti-Smuggling;
 Play their role as stipulated under the approved national strategies (national security
strategy, strategy on Integrated Border Management (IBM), the strategy against
organized crime, strategy against drugs, etc.), but also assist and cooperate with other
agencies towards full implementation of these strategies;
 To investigate offenses under the leadership of the public prosecutor;
 Administrative and human capacity building;
 Implementation of the Code of Ethics, increase of measures in combating the corruption;
 Implementation of measures to protect intellectual property.
The KC is managing the CRM on three levels; central (applicable on the Central level – Kosovo),
regional (specific for a particular region, i.e., applicable for all BCP’s with R. Albania) and on the
local level (applicable to a particular BCP or inland terminal). The central and regional CRM is
managed centrally by the RAU. For the local risk profiles, the customs officers are playing a
major role. The local risk analysts are monitoring the correct implementation of selectivity,
supervising if the performed controls are corresponding to pertinent messages and if CDPS
provides control feedback. The feedback is entered into the “Control Act.” Customs offices are
the holding structures of the local/basic risk level; the customs officers are responsible for the
RM in the zone where they operate. They implement certain procedures, which along with their
intelligence and experience help them make decisions for the local RM. When the analysis
performed using risk indicators and/or available information sources, gives rise to doubts about
the customs declaration’s accuracy, the customs officers may conclude that the consignment of
concern should be subjected to control levels higher than those automatically determined by the
system. The customs officers are, in this case, entitled to increase the risk level and/or re-
channel (reroute) the declaration with the approval from the head of customs office or his
deputy, and the local risk analyst. The control process is visualized i
44 Customs and Fiscal Assistance Office (CAFAO)-
enlargement/sites/near/files/pdf/financial_assistance/ipa/2007-018-830_-_ipa_cafao-_c2007-3083_of_27062007_en.pdf
45 Strategic Plan 2016-2018