Technical Notes and Manuals

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Format: Chicago

Augusto Azael Pérez Azcárraga, José M García-Sanjinés, Rossana A San Juan, Selvin A Lemus, Philip R Wood, and Robert Kokoli. "Developing a Risk-Based Compliance Improvement Plan for Customs Administrations", Technical Notes and Manuals 2025, 002 (2025), accessed February 16, 2025, https://doi.org/10.5089/9798400292675.005

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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

This technical note offers practical guidance to senior managers and technical staff in Customs administrations for developing a Compliance Improvement Plan (CIP) using an Integrated Risk Management (IRM) approach. It clearly outlines the components of a CIP based on IRM, explains what it entails for a Customs administration, and how to develop it step-by-step. Additionally, it underscores the importance of identifying and implementing tailored treatment measures for various trader segments, which is crucial for enhancing compliance levels. Furthermore, it emphasizes the need to identify key vulnerabilities within processes that may lead to the realization of risks, proposing appropriate strategies to address them. The note also highlights other critical factors that must be considered to ensure the effective implementation of a CIP.

Subject: Compliance improvement plans, Customs administration core functions, Financial services, Interest rate parity, Revenue administration, Taxes, Trade facilitation, Value-added tax

Keywords: Compliance improvement plan, Compliance improvement plans, Compliance indicators, Compliance risk, Compliance risks, Core Customs process, Core customs processes, Customs administration core functions, Customs Administrations, Customs compliance, Global, Global risk index, Governance, Institutional risk, Integrated risk management, Interest rate parity, IRM approach mean, Risk management, Risk management committee, Segmentation, Trade facilitation, Transactional risk management, Treatment measures, Value-added tax, Views ofthe IMF

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