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Facilitating Trade:

Improving Customs Risk Management Systems

In the OIC Member States

67

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

. Figure 21

is providing the percentages of inspected and examined shipments in the

last three years and the respective success rates (detection).