Developing a Risk-Based Compliance Improvement Plan for Customs Administrations
Technical Notes and Manuals, January 24, 2025
Source details
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- Developing a Risk-Based Compliance Improvement Plan for Customs Administrations
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Bibliographic details
- Authors: José M García-Sanjinés, Rossana A San Juan, Selvin A Lemus, Philip R Wood, Robert Kokoli
- Published: January 24, 2025
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9798400292675.005
Summary
- Practical guidance for senior managers and technical staff in Customs administrations to develop a Compliance Improvement Plan (CIP) using an Integrated Risk Management (IRM) approach.
- Outlines CIP components based on IRM, explains implications for a Customs administration, and provides step-by-step development guidance.
- Emphasizes identifying and implementing tailored treatment measures for various trader segments to enhance compliance levels.
- Stresses the need to identify key vulnerabilities within processes that may lead to risk realization and proposes strategies to address them.
- Highlights other critical factors required to ensure effective implementation of a CIP.
Key findings and components of a CIP (as described)
- CIP should be grounded in an Integrated Risk Management (IRM) approach.
- Core elements to be clearly outlined (components described in the technical note).
- Importance of segmentation of traders and tailoring treatment measures to those segments.
- Identification of process vulnerabilities that enable realization of risks.
- Need for appropriate strategies and treatment measures addressing identified vulnerabilities and risks.
Step-by-step development guidance (high-level)
- The note explains how to develop a CIP step-by-step for Customs administrations using IRM.
- Includes guidance for senior managers and technical staff on operationalizing the plan within Customs administration core functions.
Tailored treatment measures and segmentation
- Tailored treatment measures for various trader segments are crucial for enhancing compliance levels.
- Segmentation and transactional risk management are integral to determining appropriate treatment measures.
Vulnerabilities and mitigation strategies
- Identification of key vulnerabilities within processes that may lead to risk realization is emphasized.
- The note proposes appropriate strategies to address those vulnerabilities (treatment measures and risk mitigation).
Other critical factors for effective implementation
- The note highlights additional critical factors that must be considered to ensure effective implementation of a CIP (governance, institutional risk considerations, and risk management arrangements are implied by subject and keywords).
Content in this bundle
- Annex 1. Example of Importer Database