Customs Blueprint En

European Commission — Taxation and customs union

Customs BlueprintsPathways to modern customs

KP-77-07-173-EN-C

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IndexForeword 5

Explanatory guidelines 7

Customs Blueprints 11Legislation 13Organisation and management 17Human resource management 21Customs ethics 23Internal audit 25Training 29Trade facilitation and relations with business 31Public relations and communication 35Customs cooperation 39Revenue collection 43Risk management 45Common agricultural policy: export controls 49Border and inland control 51Transit and movement of goods 55Customs valuation 57Post-clearance control and audit 59Investigation and enforcement 63Customs Enforcement on Intellectual Property Rights (IPRs) 67Supply-chain security 71Infrastructure and equipment 73Customs laboratory 77Information and communication technology 81

Checklist (example) 85

Map of the European Union 87

Contact list 89

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ForewordAs Commissioner responsible for taxation and customs, I am delighted to announce the relaunch of the customs blueprint initiative by the European Commission’s Directorate-General for Taxation and Customs Union.

The customs blueprints are practical guidelines laying down clear criteria based on EU best practice, against which a customs administration is able to measure its own operational capacity. They can be used to analyse gaps between the existing situation in individual countries and the blueprint standards and thus provide a basis for plans to undertake customs reforms. They can also help to ensure that any assistance requested or provided is structured, consistent and properly targeted, with clear objectives and measurable results.

The first set of customs blueprints were developed in 1998 to assist the customs authorities of central and east European countries to prepare to operate in accordance with EU legislation and standards in the light of their upcoming accession to the European Union.

In the meantime, we have successfully completed the enlargement of the European Union and welcomed 12 more new Member States, including my own country, Hungary. The customs blueprints have proven to be a valuable and useful tool for evaluating the operational capacity of customs administrations, both for the countries undergoing reforms and for those providing assistance to them. We have noted with a certain satisfaction that the customs blueprints have enjoyed wide geographical application in recent years. What started as a guideline for countries acceding to the European Union has also been used as a guide by neighbouring countries, such as the Balkan countries and partner countries of the European neighbourhood policy wanting to strengthen

their administrative and operational capacity and to align and simplify procedures and processes on EU standards. Furthermore, the customs blueprints have been used to help other third countries, including in Asia and southern Africa, to develop and implement customs reform and modernisation projects.

This widespread use of the customs blueprints is in part due to the fact that today’s customs services face similar problems and challenges all over the world. Creating the necessary operational capacity is the most difficult task for any customs administration undergoing reform. Apart from its task of revenue collection, customs has to demonstrate its ability to manage and control external borders effectively and efficiently, in the interest of both the wider population and, of course, trade operators. Customs also has to ensure that it facilitates trade. Globalisation, fast-growing trade and ever increasing traffic volumes force customs to harmonise regulations and procedures as far as possible. Another new challenge is the crucial role customs has to play in ensuring the security of the international supply chain. The response to this challenge, together with action to protect intellectual property rights and step up the fight against counterfeiting and piracy, is also a contribution by customs to the fight against terrorism and organised crime and the protection of society at large.

FOREWORD

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CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS

The above developments, combined with the very positive experience had with the blueprints since 1998, led us to the decision, together with customs experts from the EU Member States, that it was time to review the customs blueprints and to adapt them to the new tasks and priorities of today’s customs.

I am therefore very pleased to present this revised set of customs blueprints, which now cover 22 key areas based on the best practices of customs administrations in the European Union. They were developed jointly by customs experts from the European Commission’s Directorate-General for Taxation and Customs Union and from EU Member States’ customs administrations. The participation of experts from the new central and east European Member States, who used the customs

blueprints themselves to build up their operational capacity, has provided much added value to this revision exercise.

This updated version takes account of the growing dimension of geographical distribution and application, offering pathways towards future-orientated customs reform that can be adapted to individual countries’ priorities and needs.

Further details and useful information can be found in the explanatory guidelines, which set out our ideas as to who should use the blueprints and how they can be put to best use.

I have no doubt that the customs blueprints will provide a valuable tool and help us to fulfil our tasks and meet new challenges in a spirit of close and constructive cooperation.

Laszlo Kovacs

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Explanatory guidelinesGeneral

These explanatory guidelines describe the background and purpose of the customs blueprints, clarify the main headings within them, and set out our ideas on who should use the blueprints and how they can be put to best use.

Background

In July 1997, the Commission proposed a pre-accession strategy for applicants for membership of the European Union. Correct preparation of the customs and tax administrations of the candidate countries was identified as a priority.

The Commission then set out its pre-accession strategy for customs. Its aim was to provide support to the candidate countries in the establishment of customs services that could apply and implement Community and national legislation and procedures to a standard equivalent to that of the customs administrations of EU Member States.

Following the adoption of that strategy, the Commission worked in close cooperation with the EU Member States to define 13 key areas on which efforts should be concentrated when building up the necessary operational capacity to ensure effective and efficient implementation of EU trade and economic policy by the customs administrations of acceding countries.

In spring 1998, a series of workshops was organised between customs experts from the EU Member States, candidate countries for accession and the European Commission, who jointly drafted guidelines for each of the 13 key areas. These became known as customs blueprints.

The blueprints were then presented to all customs administrations of the candidate countries and they were given assistance to perform a gaps and needs analysis. The blueprints served as a guide throughout the accession process to help systematically build up the necessary operational and administrative capacity a modern customs needs to meet the challenges it has to face.

Customs blueprints today

Over time, the geographical distribution of the customs blueprints has gradually extended beyond EU borders. They have been used as a guide by neighbouring countries such as the Balkan countries and by our partner countries in the European neighbourhood policy (EnP), in an effort to strengthen their administrative and operational capacity and to align and simplify procedures and processes on EU standards. They have also started being used as reference documents in EU customs projects in a number of countries.

African countries in the process of building up customs unions have used them to plan their reform processes and to develop and implement technical assistance projects in the customs area. In Asia, countries preparing for World Trade Organisation (WTO) accession or implementing WTO commitments have used them and receive assistance to implement their commitments. The blueprints were useful in enabling them to prepare their customs administrations to meet the requirements in the area of trade facilitation and trade-related technical assistance.

We believe that the reason for the success of these documents is the fact that today’s customs administrations are facing similar problems and challenges all over the world. Creating the necessary operational capacity is the most difficult task, but it is also the most important

ExPLAnATORy GUIDELInES

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aspect of any customs administration undergoing reform. new priorities and challenges are arising due to globalisation and fast-growing trade, which call for closer international cooperation and harmonised and modernised procedures, practices and processes. Examples of relatively new priority areas in today’s customs are supply chain security and the fight against counterfeiting and piracy.

At the same time, business operators expect trade facilitation measures to ensure, for example, efficient procedures and controls, based on risk management, as well as short border crossing times. Ideally, customs should work paperless, and the single window and one-stop shop approach should start to become the norm. Only a stable, efficient, flexible and competent customs administration will be able to meet these challenges. All these developments led to the conclusion that it would be useful to review and update the customs blueprints, to take account of new priorities, challenges and their extended use. The main goal is to provide clear guidelines on how to build up the necessary organisational and operational capacity.

Customs and trade facilitation experts from the EU Member States and the European Commission revised the 13 existing customs blueprints in a series of workshops and identified nine additional key areas, for which new blueprints have been drafted.

Who can make use of the customs blueprints?

• General

Any customs administration building up operational capacity and/or undergoing customs reform. The 22 key blueprint areas identified provide a comprehensive overview of the capacity needed. new challenges and priorities have been taken into account through the creation of additional blueprints in the areas

of Supply Chain Security, Customs Enforcement of Intellectual Property Rights (IPRs), Risk Management, Post-Clearance Control/Audit, Internal Audit, Customs Valuation, Common Agricultural Policy, Public Relations and Communication and Customs Cooperation.

• Candidate countries (CCs) for accession to the EU and potential candidate countries

CCs have to adopt the Community acquis and implement EU legislation, rules and procedures from the time of accession. Experience with the previous EU enlargement process was taken into account during the revision of the blueprints; in particular, two blueprints — Common Agricultural Policy and Revenue Collection — are addressed specifically to CCs. Other blueprints contain a specific section that is relevant for candidate countries only, for example the Information and Communication Technology blueprint.

Potential candidate countries may already want to work in that direction.

• Partner countries of the European neighbourhood policy (ENP)

EnP countries are working to strengthen the administrative and operational capacity of their customs administrations and to align and simplify procedures and processes on EU standards, on the basis of commitments undertaken within the framework of the EnP.

• Countries building up a free trade area or a customs union

The EU is the biggest customs union in the world, managing an internal market of nearly 500 million citizens. The experience of the EU customs experts who manage the customs union is reflected in the customs blueprints. This may be put to valuable use by countries or groups of countries/regions intending to build up a free trade area or customs union (e.g. SAARC or SAFTA).

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ExPLAnATORy GUIDELInES

• Countries preparing for WTO accession or implementation of WTO requirements

Special attention has been paid to the needs of customs administrations that have to prepare for compliance with WTO rules. Experience has shown that one of the most difficult tasks is to implement the customs valuation agreement. Therefore, a specific blueprint on Customs Valuation has been created.

• Countries undergoing customs or trade facilitation reforms in all regions of the world

Customs administrations may wish to improve their capacity in a specific area. It can be useful to compare their own situation against the blueprint standards so as to identify real gaps and needs, to plan and target assistance more effectively and/or to coordinate project planning. needs and priorities depend on the political and economic context in each individual country, and the level of ambition may differ accordingly. Depending on the starting point, the blueprints could already help to identify the most urgent key areas for reform and to prioritise actions and needs.

Any assistance provided in the area of customs and trade facilitation can be based on the customs blueprints.

How should the customs blueprints be used?

Their purpose is to help improve and build up operational and administrative capacity in the customs services by setting measurable standards of achievement in the 22 key areas identified.

The blueprints are intended to be used by the countries themselves as benchmarks against which to measure shortfalls in operational capacity, and make subsequent improvements. In this way, the blueprints set common standards and assist in the coordination and targeting of assistance.

• Gaps and needs analysis

An assessment should be made of the gap between each blueprint and the existing situation for the relevant customs function. The outcome will confirm areas where everything is in line with the blueprint standards but also highlight any shortfalls and thus the need to fill those gaps. This can be done, for example, through technical assistance or consultancy in the fields of legislation, infrastructure, equipment, training, etc.

It may sometimes be useful to prepare working packages of certain blueprints only or to break them down further to meet individual countries’ needs and thus to prioritise the identified requirements.

Prioritisation of needs is the next step following the analysis, which should result in a clear project plan, be it for comprehensive customs reform or just for a specific project.

Should technical assistance be requested from the EU or other donors, this blueprint analysis should be used as a basis for donor coordination.

• WCO Framework of Standards

Most customs administrations are members of the World Customs Organisation (WCO) and many have signed up to the SAFE Framework of Standards. The customs blueprints would provide them with a valuable tool for implementing the framework.

Customs blueprint structure and layout

Efforts have been made to take account of the different backgrounds, cultures, structures, systems and working methods of the various countries and regions, drawing on experience gained. To ensure universal application, the blueprints:

– are written as ‘high-level’ statements rather than specific conditions;

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– describe the guiding principles and key features of each customs function in the key areas;

– make for flexibility on all sides whilst ensuring compliance with EU best practice and standards;

– provide an interface with key EU systems.

The order in which they are set out, however, does not signify their relative importance, which will vary according to the situation in, and the priorities of, each individual country.

• Principles governing customs blueprint headings

Aim

This is a broad statement of what is to be achieved, expressed in terms of future expectations. It is designed to give focus and direction to the customs function concerned, to help to determine the strategic objectives (see below) and to flag the overall standard of performance to be achieved.

Strategic objectives

These are statements which support and link to the aim, describe in more detail what is to be achieved, indicate the level and quality of performance expected, and express a measurable end result.

Key indicators

These are the minimum standards. They describe the policies, systems, procedures, etc. that need to be in place if the aim and strategic objectives are to be met. They express the strategic objectives in more detail, and are governed by the same criteria.

Some aims, strategic objectives or key indicators are common to several blueprints. This is intentional and serves two purposes — firstly, to set out the most important criteria for the customs functions in question, and, secondly, to draw attention to any linkages between functions.

Cross references

The blueprints as a whole describe EU best practice and standards in the field of customs in 22 key areas and should be seen as a package. Some blueprints make specific cross references to certain others. This is done in cases where there is a very close link or where it was considered useful to draw special attention to other blueprints.

Checklist

To make it easier to work with the customs blueprints, a checklist based on the key indicators has been developed for each blueprint. These checklists may support the gaps and needs analysis, facilitate project planning or simply serve as a management tool for regular progress evaluation and monitoring. They are recommended for countries working with the blueprints.

Contact

For further information, please contact:

Directorate-General for Taxation and Customs UnionEuropean CommissionDG TAxUDB-1049 BrusselsTel. (32-2) 296 14 17E-mail: [email protected] or [email protected]


CUSTOMS BLUEPRInTS

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Legislation1. Aim

To build a stable and comprehensive legal system which ensures that proper, uniform and/or harmonised application of national and international customs-related legislation enhances the powers and penalties available to customs officers, and sets out the obligations and rights of customs officers, economic operators and the public in a transparent way.

2. Strategic objectives

Development of a legal basis which:

– has a stable, comprehensive and modern legal framework and ensures that national and international customs-related legislation, including an updated tariff system based on international standards, is applicable and can be implemented;

– supports the development, organisation and powers of a transparent customs administration and demonstrates accountability and responsibility;

– gives the customs administration the authority to take decisions on customs administrative matters;

– provides effective powers for customs officers to administer and enforce customs legislation in line with international best practice and standards;

– provides for customs penalties which are sufficiently strong to combat irregularities and fraud and to enforce the EU system of prohibitions and restrictions;

– provides for an independent internal and external audit of the customs service;

– includes an appropriate system of appeals against customs decisions;

– supports facilitation of legitimate trade as a matter of principle;

– supports mutual assistance with other customs administrations/authorities and builds confidence and cooperation with other national enforcement agencies;

– ensures appropriate protection of data.

3. Key indicators

Stable and comprehensive legal framework

• Constitutional changes required to enable international and EU customs legislation to be applied are identified and presented to the appropriate national body, with the case made for their implementation.

• national customs legislation is reviewed to identify inconsistencies with EU customs legislation and other international customs-related agreements.

• national customs legislation is reviewed to identify overlaps with, or gaps in, its interfaces with other relevant national legislation provides a sufficient basis for automated and computerised customs procedures.

• Inconsistent legislation is amended or repealed.

LEGISLATIOn

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Customs administration

• A modern legal basis is established for the customs administration, setting out the organisation and structure.

• The scope of authority assigned to customs administration to administer customs system is established.

• Financing of the customs administration is determined and set out in the legal provisions.

• Investigation and audit services are established.

• national prosecution procedures for customs offences are reviewed to ensure that they are efficient and effective.

• The legal basis for customs laboratories or partnerships with external laboratories or other qualified analytical institutions is established.

• The administrative and operational competence of the customs administration is determined and made public.

Powers of customs officers

• Customs legislation confers powers on customs officers in line with the investigation and enforcement blueprint.

• Conditions under which customs officers’ powers are to be used are clearly defined.

• Customs powers recognise the absolute importance of human rights and respect for democratic principles, abiding by the decisions of the European Court of Human Rights, the Council of Europe and the United nations.

• Customs powers reflect the guidelines published by the World Customs Organisation.

• national customs legislation contains effective sanctions against abuse of powers.

Customs offences and penalties

• Customs penalties reflect the concept of proportionality.

• Effective offence and penalty regimes to protect the national and/or EU external frontiers from smuggling and organised crime are implemented.

• Customs penalties recognise the principles of subsidiarity.

• A system of administrative penalties is established.

• A system for delegation of offence procedures to regional and local offices is developed.

• A system for seizure, restoration and disposal of seized goods is established.

• The system for dealing with arrested persons respects human rights and democratic principles.

• An appeals procedure, with time limits, is established and made public.

Information

• Clear, specific and timely information is regularly provided to economic operators and the public on proposed changes to customs legislation, customs procedures and customs documentation by appropriate means.

• The powers and obligations of customs officers, the customs penalties and the appeals procedure are contained in books of instructions available to all customs staff, and are published through accessible means of communication to economic operators and the public.

• Instructions and public information are regularly reviewed and updated.

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Mutual assistance

• Where appropriate, agreements are concluded with the EU and/or other countries on cooperation and provision of information to combat smuggling, commercial fraud and criminal activity, and to improve the effectiveness of the customs services.

• The legal basis established for the provision and receipt of information specified in mutual assistance agreements, in particular the communication of confidential and personal data to other bodies of other countries, must be within the framework of international agreements and ensure equivalent data protection.

Independent audit

• The legal basis established for a national and internal audit service to audit the customs administration is in line with the Blueprint on Internal Audit.

• Compliance of national customs legislation with international customs-related legislation and standards is regularly audited.

Cross references

Blueprint on Investigation and Enforcement.

LEGISLATIOn

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Organisation and management1. Aim

To develop a modern customs administration which matches international standards and meets the needs of its stakeholders, through effective business planning, management and internal and external communication.


• Development and implementation of a long-term business strategy for the customs administration which supports the national budget and economic policy, meets the challenges of contemporary and future trade and the international business environment and takes account of the principles of efficiency and effectiveness.

• Development and implementation of an annual operational and financial planning system for the administration which supports the customs business strategy.

• Determination of the structure, organisation and location of the administration and its constituent parts, principally on the basis of their requirement to respond to operational demands, and incorporation of sufficient flexibility to respond to changes in those demands.

• Clear definition of the roles, responsibilities and links between the centre of the administration and regional offices.

• Development of an organisation in which managerial effectiveness is recognised as a key factor in delivering effective business results, and in which a significant investment is made in developing the skills and abilities of managers and staff at all levels.

• Development and implementation of an internal communication system which ensures that:

– customs legislation and internal rules are correctly and uniformly applied throughout the organisation; and

– business strategy, policies, systems and procedures, and changes to them, are communicated in good time throughout the administration.

• Development and implementation of an external communication system which seeks to engender public and political support for the customs administration.

3. Key indicators

Business Strategy and Planning

• A business strategy/business change management plan incorporating vision/mission, goals, strategic objectives and critical success factors is drafted, published and regularly reviewed.

• A business strategy/business change management plan is consistent with WCO and other internationally recognised guidelines.

• The business strategy describes the action to be taken to support accession to the EU (relevant for candidate countries) or regional integration with customs unions.

• The business strategy incorporates, among other things, the customs functions specified in the blueprints.

ORGAnISATIOn AnD MAnAGEMEnT

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• Top management is actively involved in and fully supports the business strategy.

• The business strategy is endorsed, supported and sufficiently funded by government.

• A strategic development unit (SDU) is set up within the customs administration to coordinate, communicate, monitor, review and report on the implementation of the business strategy.

• The SDU is responsible for identifying precise requirements for external donors/assistance (e.g. from the WCO, EU assistance programmes or bilateral sources) to develop priority areas in the business strategy, and for coordinating the provision of that assistance.

• Operational managers are acquainted with and understand the business strategy and are made responsible for its implementation.

• A multi-annual strategic operational action plan and associated reporting system for the customs administration overall, and for each organisational unit within the administration, is in place.

• The operational action plan supports the business strategy.

• The operational action plan includes specific, measurable, achievable, realistic and time-constrained objectives for each organisational unit.

• Managers of organisational units are directly and actively involved in agreeing on their contribution to the overall plan, and are responsible for ensuring the delivery of results in their units.

• The plan specifies the tasks of each organisational unit, and those functions with responsibility for delivering them.

• Customs officers are informed and made aware of the operational action plan and of

their responsibilities with regard to its implementation.

• The operational planning process provides for regular progress reports from each organisational unit to the central administration.

Structure and organisation

• The structure, functional organisation and allocation of resources throughout the organisation are determined principally by operational demand.

• The structure and functional organisation enables the administration to interface efficiently and effectively with key national and international stakeholders.

• The administration is empowered to make its own decisions about structure, organisation and internal resource allocation.

• The structure, organisation, workload and operational results are regularly and systematically reviewed to ensure that they remain appropriate.

• Reallocation of resources is determined by these reviews.

• The roles, responsibilities and links between the centre of the administration and its regional offices are clearly communicated to all staff.

• Clear organisation charts of structures and functions are established and published.

• Specific instructions for working methods in each unit are issued to all staff.

Management

• Detailed job descriptions for all managerial jobs, or classes of jobs, within the administration are prepared.

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• Each managerial job description describes the precise responsibilities for planning, organising, directing and controlling the resources for which the manager is responsible.

• An independent management system is in place to monitor the activities of managers and the staff for whom they are responsible.

• The system of appointing managers in the administration is geared towards matching candidates’ skills and abilities to the requirements of the job.

• A management development programme, covering all of the key managerial skills and abilities identified by the administration

Internal communication

• Top management is seen to be actively concerned with developing effective internal communication.

• The internal communication system facilitates the provision of information.

• Formal (e.g. staff instructions) and informal (e.g. newsletters, intranet) arrangements are in place to ensure that managers and staff receive relevant information in good time about new legislation and regulations, and about changes to existing legislation and regulations.

• The business strategy and any changes to it are explained to all employees and their feedback sought and assessed.

• Formal and informal arrangements (e.g. intranet) are in place to ensure that managers and staff promptly receive relevant information about new policies and

procedures, and about changes to policies and procedures.

• The internal communication system enables and encourages top-down, bottom-up and inter-functional communication.

• Informal arrangements (e.g. departmental newsletters, bulletins, intranet) are in place and provide information to all employees about current events within and affecting the organisation.

External communication

• Top management is seen to be actively concerned with developing effective and efficient external communication.

• The external communication system facilitates the provision of information.

• The customs administration provides the public with information concerning customs procedures and legislation (by means of the Internet, brochures, seminars open to the public, free telephone lines, etc.).

• The customs administration presents the supervisory ministry, other government departments and key stakeholders with its achievements and its future plans by means of an annual report.

• The customs administration uses various means to inform the public about the results of its work

Cross references

Blueprints on Human Resource Management, Training, Communication and Public Relations.

ORGAnISATIOn AnD MAnAGEMEnT

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Human resource management1. Aim

To develop an effective human resource management system which supports the achievement of the customs administration’s objectives, is founded on and bound by national personnel legislation and international standards, and explicitly recognises that people are the organisation’s most valuable resource.


• Development of a human resource management (HRM) strategy, policies and systems which fully support the customs business strategy.

• Development of an HRM system which defines the functions, roles and responsibilities within the structure of the customs administration.

• Development of an HRM system which observes and integrates with national employment legislation and with international standards in this respect.

• Development of an HRM system which enables the customs administration to make its own decisions about recruitment, retention, performance management and assessment, promotion, career progression, training and development, transfer, severance, dismissal, retirement and remuneration, in accordance with the applicable legislation.

• Development of an HRM system which enables the administration to recruit, retain and deploy personnel of the calibre required to deliver business objectives.

• Development of an HRM system which encourages the motivation of all employees, and seeks to ensure their satisfaction, comfort and safety, as well as their ethical attitude and behaviour.

3. Key indicators

Strategic focus

• There are clear links between the HRM system and the business strategy.

• The HRM strategy, policies and systems fully support the delivery of the objectives specified in the business strategy.

Organisational platform

• The customs administration structure, and functions within the structure, are clearly defined.

• The roles and responsibilities of each function, and of employees working at all levels within each function, are clearly defined.

• Job descriptions highlighting the minimum levels of knowledge, skills and aptitude required for competent performance are prepared for all classes of jobs within the administration.

Legal basis

• The administration’s employment rules are compatible with national employment legislation and international standards in this respect.

HUMAn RESOURCE MAnAGEMEnT

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Personnel management

• A competent and experienced senior manager, with regular access to and influence with top management, is made responsible for the personnel function.

• Distinct and integrated personnel systems are in place for recruitment, retention, performance management and assessment, promotion, career progression, training and development, transfer, severance, dismissal, retirement, remuneration and working conditions.

• A written and published policy for each system exists and is made available and applied in practice.

• A forecasting and planning system is in place to predict and meet the administration’s future employment requirements.

• Job structures, loadings, grading and pay scales within each function of the administration are regularly audited to ensure fitness for purpose.

• The operation of each personnel system focuses on meeting the administration’s business needs by employing and deploying staff of the right calibre, at the right time, in the right place and at the right cost.

• A performance management system is in place which enables the administration to collect and assess qualitative data about employee performance, and use that data to inform decisions about employee deployment, development, promotion and career progression.

• Individual managers are made directly responsible for the performance management system insofar as it relates to their own staff, and are trained to use it correctly. All personnel systems embrace the principles described in the customs ethics blueprint.

• Managers involve their staff in an attempt to improve the quality and performance of the organisation.

Motivation and satisfaction

• Top management is both seen to be committed and is committed to securing the best possible pay and working conditions for all the administration’s employees.

• A health and safety policy is in place and regularly enforced.

• The workplace environment is designed to provide all employees with modern and appropriate office accommodation, facilities and equipment.

• The satisfaction of employees is regularly measured by questionnaires and the results used as guidelines for the improvement of personnel policies and systems.

• Managers regularly (e.g. annually) consult their staff to enable them to air their opinions and identify expectations.

Cross references

Blueprints on Organisation and Management, Customs Ethics, and Training.

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Customs ethics1. Aim

To develop a customs service which ensures that all staff observe the rule of law and perform their duties in a fair, impartial, honest, trustworthy, polite and professional, but firm manner.


• Development and implementation of an ethics policy for customs organisation which specifies the professional and personal conduct and standards of service required of all employees, and which is fully endorsed, observed and supported by the management.

• Provision of information on ethics policy, and of training, where appropriate, for every employee.

• Development and implementation of a management control system which ensures that the ethics policy is applied in practice.

• Development and implementation of a management and organisational system which eliminates or minimises opportunities for misconduct and corruption.

• Development and implementation of a recruitment system which seeks to select new employees who match the ‘ethics profile’ of the customs organisation.

• Development and implementation of a system of internal sanctions for employee misconduct.

• Development of a remuneration system which ensures a sufficient level of salaries to support a reasonable living standard and ethically correct behaviour.

3. Key indicators

Ethics policy

• Top management acknowledges the importance of an ethical approach, sets a personal example to other employees, and demonstrates its commitment to ensuring that the ethics policy is applied in practice.

• The ethics policy observes all of the principles of the (Revised) Arusha Declaration (Declaration of the Customs Cooperation Council Concerning Good Governance and Integrity in Customs).

• The ethics policy requires, as a minimum, that all employees observe the rule of law, and are honest, fair and impartial at all times and in all circumstances.

• The ethics policy stresses the importance of a customer-orientated approach.

• A code of ethics (or similar document) setting out ethics policy is developed, published and made available to all employees, and its observance made mandatory as a condition of service.

• The code of ethics includes a disciplinary code which specifies what constitutes misconduct, and the sanctions which apply.

Information and training

• Every member of staff receives a copy of the code of ethics, and training where appropriate

CUSTOMS ETHICS

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(to cover the required standards of behaviour, dress, working practices, political activities, dealings with the public, etc., and the consequences of failure to do so).

• new members of staff receive induction training in the main aspects of ethics policy as soon as possible (without delay).

Management controls

• Managers at all levels regularly apply checks and are checked, including on a random basis, to ensure that they and their staff carry out their duties in accordance with the code of ethics.

• Operational systems and procedures are organised in such a way as to minimise the opportunity for staff fraud or misconduct.

• An internal systems audit function is established, adequately empowered and operational.

• An internal staff investigation function is established, adequately empowered and operational.

• Systems are in place to alert managers to systems and staff risks discovered by the audit and investigation functions.

• Systems are in place to enable the mutual exchange of information between the courts, prosecuting agencies, other enforcement agencies and the customs administration about customs employees suspected of or convicted of criminal offences.

• Systems are in place to enable the public to provide information to the customs organisation about fraud and misconduct by its employees.

• An ethical advisory help desk/person is established to guide staff on ethical issues.

Recruitment

• The recruitment system must ensure that applicants are tested against criteria which are designed to measure ethical standards, and their advocacy of the rule of law and democracy.

• The recruitment system must ensure that the criminal records and associations of applicants are screened, with due respect for the principle of privacy.

• no staff with criminal records involving, for example, fraud, corruption or violence, or with connections with known criminal associations, are recruited to the organisation.

• Customs salaries should support a reasonable average living standard.

Misconduct

• The disciplinary code provides for any manager or member of staff to be investigated internally in the case of suspected misconduct.

• The disciplinary code provides for a range of internal sanctions — including dismissal — to be applied according to the nature and seriousness of the offence, and for criminal offences to be reported to the appropriate enforcement agency.

• The disciplinary code requires any member of staff charged with a criminal offence to report the fact to their manager.

• The disciplinary code provides for an appeals process in all cases of alleged misconduct.

• Cases of serious misconduct, and the sanctions imposed, are brought periodically to the attention of all managers and staff, while respecting the anonymity of the individual(s) concerned, once the appeals process is complete.

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Internal audit1. Aim

To audit the internal control systems that exist within the customs organisation. A professional internal audit activity will support the management in carrying out its responsibilities. It will complement management’s assurance that the systems are working effectively by providing objective assurance on governance, risk management and internal control processes.

All internal auditing professionals are required to comply with the International Standards for the Professional Practice of Internal Auditing. This ensures that internal audit work is performed by competent professionals in compliance with professional guidance and rules of conduct requiring objectivity, due professional care and periodic quality assessments.


• Definition of internal audit, code of ethics and the accompanying standards for the professional practice of internal auditing in central government organisations, reflecting the Institute of Internal Auditors’ new standards. The standards define the way in which the internal audit service should be established and perform its functions.

• Division of standards into two groups, with the first encompassing the organisational and structural aspects of internal audit, and the second the activity and operation of internal audit:

Organisational standards

– Legal basis

– Scope of internal audit

– Code of ethics

– Relationships with management, other auditors and other review bodies

– Staffing, training and development

Operational standards

– Audit strategy

– Due professional care

– Reporting

– Quality assurance.

• Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. Internal auditing can help the management achieve its objectives through a systematic approach to the evaluation of the effectiveness of its governance processes, its management and its control of risk and through proposals designed to improve their effectiveness.

3. Key indicators

Legal basis

• The legal basis should be established for a national audit service to audit the customs administration.

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• The code of ethics should be established for internal auditors.

Scope of internal audit

• The purpose, objectives and responsibilities of internal audit should be formally defined.

• The organisational independence of internal auditing should be formally defined.

• The organisation’s objectives should be established and monitored.

• Risks should be assessed and managed.

• Economic, effective and efficient use of resources should be ensured.

• Internal auditors should be alert to risks and exposures that could allow fraud.

Code of ethics

Internal auditors are expected to apply and uphold the following principles:

• Integrity — The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgement.

• Objectivity — Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgements.

• Confidentiality — Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.

• Competency — Internal auditors apply the knowledge, skills and experience needed in the performance of internal auditing services.

Relationships with management, other auditors and other review bodies

• The head of internal auditing should coordinate internal audit plans and activities with line managers, external auditing and other review agencies to ensure the most effective audit coverage is achieved and duplication of effort is minimised.

Staffing, training and development

• Internal auditing should be appropriately staffed in terms of numbers, grades, qualification levels and experience, in line with its objectives and international auditing standards.

• Internal auditors should be properly trained to fulfil their responsibilities and should maintain their professional competence through an ongoing development programme.

Audit strategy

• The head of internal auditing should develop and maintain a strategy for providing management with objective evaluation of the effectiveness of the organisation’s risk management, control and governance arrangements.

• The strategy should describe the audit techniques selected as the most effective for delivering the audit objectives.

• Internal auditing should prepare periodic work plans, designed to implement the audit strategy, for approval by the management.

• For each audit assignment, a detailed plan should be prepared and discussed with the relevant line managers. These plans should establish detailed objectives for the

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assignment, the level of assurance that management wishes to derive from the opinion to be delivered, resource requirements, audit outputs and target dates.

• Auditors should obtain and record sufficient relevant evidence to support their conclusions and to demonstrate the adequacy of evidence obtained to support professional judgments.

• Internal auditing should follow up assignments. Follow-up will be a review of the effectiveness of management’s response to findings and recommendations.

Due professional care

• Due professional care is the use of audit skills and judgement based on appropriate experience, training (including continuing professional development), ability, integrity and objectivity.

• The head of internal auditing should develop a programme of review to ensure that due professional care is achieved.

Reporting

• The head of internal auditing should determine the way in which audit findings are

reported, subject to the provisions of these standards and the requirements of management.

• The head of internal auditing should set standards for reporting and should make arrangements for the review and approval of reports by audit management before issue.

• Reports should be clear, concise and constructive. They should be issued promptly and within specified timescales.

Quality assurance

• The head of internal auditing should develop a quality assurance programme designed to provide assurance by both the internal and the external review that the work of internal audit is compliant with international auditing standards and achieves its objectives.

Cross references

Blueprints on Organisation and Management, and Customs Ethics.

InTERnAL AUDIT

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Training1. Aim

To develop and operate a training function/structure which supports the business strategy of the customs administration as a whole, and contributes to efficient and improved business performance through training and development of employees.


• Development, implementation and regular review of a long-term training strategy which is designed to achieve the above aim, integrates with the customs business strategy, as a strategically defined objective, and is fully endorsed by top management.

• Development and resourcing of sustainable training structures and activities which operate systematically, and are based on training policies, systems and procedures to facilitate delivery of the training strategy.

3. Key indicators

Training strategy

• A training strategy document is in place consisting of key components such as assessment of educational needs, planning, content of training, target groups, methods of training, training staff, costs, equipment, techniques, location, and control indicators

• Top management is committed, and is seen to be committed, to the training strategy, policies and programmes and ensures that the training strategy is regularly reviewed and is an important feature on the agenda of top management meetings.

Training structures and activities

• A training unit is in place under the responsibility of a senior manager, who has regular access to top management.

• Training policies and programmes are based on a professional analysis of the organisational training needs in contemporary and future business priorities.

• Line managers play a key role with their staff in identifying the training needs of their subordinates and propose appropriate training solutions to the training unit.

• Training programmes are designed to provide individuals with the knowledge, necessary skills and attitudes to perform their jobs to a high and clearly defined standard.

• Training programmes take account of the career entry levels of individuals, and their experience and knowledge prior to entry into the customs service.

• Job specifications are prepared (probably by the personnel function) for all classes of jobs in the organisation, describing the minimum levels of knowledge, skills and aptitude required for competent performance.

• Broad-based introductory training programmes for new recruits and subsequent training programmes addressing specific job/individual requirements are in place.

• Training programmes provide the opportunity for the integration of further training, and other external forms of development.

• It is recommended that training be delivered mainly by trainers who have received certified

TRAInInG

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trainer training and preferably have training experience.

• Where appropriate, skills and knowledge acquired through training should be cascaded down to other staff through a structured system (presentations, demonstrations, document sharing, etc.).

• Full-time trainers constantly sustain their knowledge and experience in their area of expertise.

• Training delivery includes a range and combination of methodologies, reflecting the training requirements and the target group.

• Appropriate training resources are available to support training (documentation, electronic resources, technical resources, training centres/rooms, training room equipment, e-learning function where possible, etc.).

• Records of individual training, backgrounds and progress are maintained and regularly updated, and measures are taken to meet further needs identified during training programmes. These records are also made available to human resources management (personnel function).

• All training, whether internal or external, is properly and sufficiently evaluated to assess all-round effectiveness and cost-effectiveness (e.g. improved job performance) and identify and address any changes that may be necessary.

• Training strategy, policies, systems and procedures are kept under regular review to ensure that aims are achieved.

Cross references

Blueprint on Human Resource Management.

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Trade facilitation and relations with business1. Aim

To develop and implement a trade facilitation mechanism to minimise the costs, data and documentation requirements and the time necessary to complete customs and other border formalities for the trading community and increase the security of the supply chain.

To pursue close partnerships between customs and the trading community, in cooperation with other relevant governmental authorities, as appropriate, through transparent, efficient and effective procedures.


• Establishment of legal preconditions for consideration of the legitimate needs of the trading community when new agreements, customs legislation, policies and procedures are developed and introduced.

• Development of trade partnerships to ensure that the organisation and working methods of customs take account of the needs of legitimate trade.

• Creation and development of strategies, procedures and methods for cooperation between customs, other relevant governmental authorities and trade, to facilitate trade flows and to avoid duplication of work.

• Establishment of a service-orientated approach towards trade by way of transparent and predictable procedures, regulations and control methods, allowing the trading community to be fully aware of their rights and obligations and to correctly anticipate any requirements arising from international trade operations, while ensuring transparency, openness, mutual trust and respect between customs and trade.

3. Key indicators

Legal basis

• The views of the trading community are taken into account in the process of drafting new customs legislation and administrative regulations.

• Trade obligations are spelt out clearly in legislative procedures, administrative regulations and international agreements.

• Legislation and procedures are in line with international standards and commitments, including World Trade Organisation (WTO) rules on trade facilitation, and based on relevant international standards, notably those of the World Customs Organisation (e.g. the customs tariff is to be based on the most recent WCO HS system/Combined nomenclature).

• national legislation provides for the right of appeal against decisions of customs.

• Rules and regulations are available and communicated to the trading community and their appropriateness is regularly reviewed.

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• Where possible and appropriate, the required documents and information from trade are submitted to customs electronically.

Processes and procedures

• A legal procedure exists for advance rulings on tariff classification and origin of goods.

• Simplified procedures for traders with a good records of compliance are applied.

• Procedures for pre-arrival and pre-departure processing of documentation are in place, so as to expedite the clearance of goods.

• When performing customs control, including post-clearance control, commercial documentation and records (including computer records) already available to customs are used to the maximum extent possible.

• Any mandatory requirements for pre-shipment inspections, consular fees and customs brokers are eliminated.

Organisation and working methods

• The importance of trade facilitation and partnerships with business is made clear at all levels of the organisation and is an integral part of the overall business plan produced in accordance with the Blueprint on Organisation and Management Blueprint.

• Procedures are in place to ensure that all the relevant customs personnel are kept fully up to date with significant national and international trade developments.

• Customs procedures are uniformly applied.

• Clear roles, responsibilities and levels of authority are established for customs personnel and publicised to trade as appropriate.

• Traders are subject to proportionate controls that do not impose an unnecessary burden. Any solution to regulate customs clearance and cooperation establishes and maintains an adequate balance between control/security and trade facilitation.

• Customs controls are based on risk analysis.

• Mechanisms are in place for the public to provide information to customs about irregularities relating to customs matters.

• The mission and the role of customs is regularly publicised to the public and trade (e.g. by means of brochures, films or workshops).

Cooperation

• The conclusion of memoranda of understanding (or equivalent instruments) between customs and the trading community is given high priority.

• Cooperation between customs and other relevant governmental authorities is promoted, for example through enabling the trading community to submit information data to various authorities through a single access point and enhancing practical cooperation models.

• Cooperation fora such as customs consultative committees, comprising representatives from customs, trade organisations or representative groups from the private sector and other relevant governmental bodies, are in place and meet on a regular basis.

• Mechanisms are in place to ensure that customs working methods and IT systems are, where appropriate, developed in cooperation between customs and trade.

Service

• The working/opening hours of customs are flexible enough to meet the reasonable needs

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of the trading community. The working/opening hours are coordinated with other border agencies, as far as possible, to ensure a smooth flow of traffic.

• Customs clearance is performed with a minimum delay and a system is in place to monitor and reduce waiting times.

• Fees and charges for customs services are in line with international standards (e.g. WTO, WCO), are made public, do not exceed the costs of services rendered and are not calculated on an ad valorem basis.

• The development of customs declaration processing systems makes provision for traders to submit declarations and other required documents electronically.

• Electronic data systems that are used ensure that information is to be submitted only once and is stored and used for customs purposes

in line with relevant data protection standards and regulations.

• Up-to-date and clear information on customs tariffs, procedures and requirements is provided to trade through appropriate means of communication (Internet, brochures, leaflets, etc.).

• Consultation on customs procedures and technical support on customs IT systems are made available to trade by means of e-mail, telephone or personal contact, such as a contact centre.

Cross references

Blueprints on Risk Analysis, Organisation and Management, Border and Inland Control, Human Resources Management, Public Relations and Communication, and Information and Communication Technology.

TRADE FACILITATIOn AnD RELATIOnS WITH BUSInESS

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Public relations and communication1. Aim

To build up public and government confidence in customs as an important, service-orientated, professional, trustworthy and impartial organisation, which efficiently and effectively performs its mission of protecting society and the economy against smuggling and fraud, threats to the environment, cultural heritage and other assets.


Development of an external communication function with general public and key stakeholders, which:

– helps to make the unique and important role of customs better understood;

– manages the continuous process of winning and maintaining political and public trust, support and confidence in customs through a two-way information flow;

– ensures that the results and successes of customs work are sufficiently communicated and promoted among stakeholders and the external customs environment;

– demonstrates that customs work makes a difference and provides added value by showing that many important functions can be carried out only by customs or can be best carried out by customs;

– raises acceptance and contributes to the positive image of customs officers by showing that their work is essential and appropriate for public welfare and safety;

– highlights the tangible results of customs services.

3. Key indicators

General

• An external communication/public relations function/unit is established at central level (headquarters) and a high-level spokesperson is made responsible for public relations with constant access to all the relevant information and to the top managerial levels in the organisation.

• The spokesperson is responsible for formulating the national customs communication/public relations strategy, which is integrated with the general business/operational strategy of the customs service and approved by top management.

• The strategy regulates the organisation of the communication process, fast reaction/response plans in crisis situations and internal information flow mechanisms in support of the public relations function/spokesperson.

• The public relations spokesperson function is established and maintained at regional level, and closely cooperates with the central public relations function/spokesperson, in line with the national customs PR strategy.

Recommendations applicable to information

• The methods and means of communication used ensure continuous and professional public relations.

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• The message of customs and information is prepared and constantly updated, and explains to stakeholders and citizens — in line with the mission and strategic objectives as defined in the business strategy — what the customs service is doing, and how and why.

• A mechanism is in place both to ensure early information/communication prior to events and to react immediately after an event/ incident.

• Efficient channels for regular and/or fast communication with the general public and key stakeholders (e.g. contact points in the media and key institutions) are established and put to effective use.

• Methods and means of communication used are active, targeted, timely, and provide permanent information.

• The information and messages provided are clear and transparent, easy to absorb, not technocratic or bureaucratic, but exhaustive.

• Training is provided for customs officers to improve their communication skills, where appropriate, and in particular for the spokespersons and management.

Specific information

• Clear, specific and timely information is regularly provided to economic operators and the public on proposed changes to customs legislation, customs procedures and customs documentation through appropriate means.

• The powers and obligations of customs officers, customs penalties and the appeals procedure are contained in books of instructions available to all customs staff, and are made available through accessible means of communication to economic operators and the public.

• Instructions and public information are regularly reviewed and updated.

Target audience

• The scope and contents of information and messages are processed and formulated to match targeted groups, such as:

– the general public,

– the media,

– politicians and parliament,

– government and national authorities,

– business and trade circles,

– opinion-making circles,

– local authorities.

• One of the key criteria to be observed while addressing respective target groups is the different but appropriate level of protection of confidentiality of various customs data and operations carried out by customs.

Examples of public relations activities

• Suitable means and methods of access to the widest possible audience are applied, such as:

– press conferences, organised under an attractive theme to present facts and background information,

– press releases and reports on success cases, but also explaining failures, by way of brief, accurate and complete information to the public,

– interviews, in particular with top management,

– information folders, leaflets, brochures/information stands and posters,

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– websites to provide various forms of information to worldwide recipients,

– joint information events (lectures, training courses) used primarily to inform small target groups (e.g. business, schools),

– emergency lines (hot lines) to receive and to react to important information from the general public and clients,

– information desks (telephone, e-mail, written and personal) on customs-related regulations and procedures.

Cross references

Blueprints on Organisation and Management, Legislation, and Border and Inland Control.

PUBLIC RELATIOnS AnD COMMUnICATIOn

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Customs cooperation1. Aim

To develop and implement mechanisms for cooperation between customs and national and international control and enforcement agencies and other partners to ensure protection of society, prevent and fight against fraud and facilitate trade.


• To ensure legal preconditions for cooperation between the customs and other national and international partners involved in trade matters.

• To develop sufficient operational capacity for cooperation with national and international partners and establish technical and operational measures to regulate and coordinate the functioning of integrated border controls.

• To establish a strategy for cooperation with partners.

• To create and develop a climate of partnership between the customs administration and other relevant authorities.

3. Key indicators

National cooperation

Legal basis

• national legislation allows cooperation between customs and other relevant authorities.

• national legislation provides for efficient exchange of information between customs and other relevant governmental authorities, where possible and appropriate in the light of data protection regarding exchange of information.

Operational capacity

• Clearly defined roles and responsibilities are established for each agency concerned with border and inland control to avoid any duplication of activity or requests for information.

• Where appropriate, joint and coordinated controls are applied and equipment is shared.

Strategy for cooperation

• Memoranda of understanding (MOUs) or similar instruments are concluded with the relevant national governmental authorities such as the police, intelligence services, and state institutions involved in the control of international trade, etc.

Climate for partnership

• Regular meetings are held to improve cooperation between the different governmental authorities involved in international trade.

• Cooperation with trade is in accordance with the Blueprint on Trade Facilitation and Relations with Business.

Cross-border cooperation

Legal basis

• There is a legal basis allowing efficient customs cooperation with all neighbouring countries.

CUSTOMS COOPERATIOn

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• Data and documentary requirements relating to customs clearance at state borders are in line with international commitments and based on the relevant international standards, e.g. those of the World Customs Organisation (WCO), the United nations and the European Union.


• Roles and responsibilities and methods of cooperation are formally agreed between customs authorities on both sides of each border crossing.

• Where appropriate, international agreements are concluded on joint customs controls at major border crossings.


• Harmonised working practices and associated training are developed by different customs services on both sides of common borders.

• Where appropriate, equipment is shared between customs authorities on both sides of common border crossings.

• Joint contingency plans are established for dealing with unusual cases (e.g. nuclear material, hazardous chemicals, live animals).

• Where documentary or physical verification of consignments by more than one agency is necessary, this is carried out as far as possible at a single place and time.

• Regular meetings are held to improve cooperation between the customs authorities on both sides of common border crossings.

• Coordinated opening hours and traffic management are introduced on both sides of common border crossings.

International Cooperation

Legal basis

• national legislation gives sufficient powers to customs administration to cooperate with international partners.

• national legislation allows the provision of information on the basis of international agreements on customs matters and permits the efficient use of information received under such agreements.

• A legal basis is in place covering customs cooperation with neighbouring countries, countries representing important trade partners or countries in relation to which customs regulations have been repeatedly infringed.


• Methods of cooperation are formally agreed between customs authorities at international level.

• Where appropriate, international agreements are concluded on joint customs controls at major border crossings.


• Joint operations are organised with international partners to combat fraud and organised crime, and common threat analysis is utilised.

• Harmonisation of customs investigation powers is promoted.

• Cooperation is sought with international enforcement organisations, e.g. Interpol, Europol.

• Requests for assistance under international agreements are dealt with in reasonable time to enable partners to use the assistance provided for the purpose of their investigations.

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• Information relating to customs security issues is exchanged in accordance with international standards and agreements (e.g. World Trade Organisation (WTO), WCO).

Administrative capacity (common for all types of cooperation)

• Internal regulations are in place defining the roles and responsibilities of customs and procedures for implementing existing cooperation instruments.

• national legislation allows mutual assistance between administrations. It is provided on demand and, where possible and appropriate, also spontaneously.

• IT systems are in place allowing exchange of information between customs, other customs administrations and all the relevant authorities.

• Data exchange through IT systems is based on international standards, such as the WCO data model, and in accordance with the regulations on data protection.

Cross references

Blueprints on Border and Inland Control, Supply Chain Security, Infrastructure and Equipment, Legislation, Investigation and Enforcement, Information and Communication Technology, and Trade Facilitation and Relations with Business

CUSTOMS COOPERATIOn

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Revenue collectionN.B.: This blueprint only concerns Candidate Countries and future Candidate Countries for accession to the EU

1. Aim

To ensure maximum efficiency and integrity of revenue collection and management by developing and implementing appropriate policies, systems and procedures to collect and account for revenue.


• Development and implementation of a revenue collection and management strategy which will enable customs revenues to be accurately collected, accounted, reported and audited.

• Development of policies, systems, procedures and instruments to make for efficient implementation of the revenue collection and management strategy.

• Development and implementation of a national centralised system of revenue collection, ensuring that customs duties contribute to the national budget.

• Implementation of procedures and instruments which make for efficient revenue collection and management.

3. Key indicators

General

• Adequate information on current regulations and applied tariffs is available to trade.

• Support information is available to trade on their obligations and procedures for assessing, declaring and paying their customs liabilities.

Legal basis

• national accounting regulations and procedures provide for the proper management of national revenue and for auditing of procedures and accounts.

Policies and procedures

• A system is in place for efficient centralised accounting of revenue.

• A system is in place to register traders’ liabilities for customs revenue.

• Accounting systems for all types of payment are in place and linked to the register of customs liabilities.

• Accounting processes are clearly defined and executed.

• The accounting system uses codes to identify revenue items by tariff headings, by types of liabilities, by methods of payment, by customs regimes and by liable persons to make for effective compilation of data.

• Payment of liabilities or potential liabilities is required, or the appropriate security is in place, before goods are released for free circulation.

• Regular internal audits, based on principles of risk assessment, are carried out on the customs

REVEnUE COLLECTIOn

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systems for revenue collection and accounting and detailed records maintained of these audits.

• Customs declarations and all other accounting documents are retained for the periods specified in the relevant customs control legislation.

• Appropriate administrative action is taken in respect of late or non-payment of duty or other abuses of the deferment system. This action will include withdrawal of deferment facilities.

• national accounting and customs legislation provides for the application of EU regulations governing EU own resources.

• EU-compatible methods of payment, including deferred payment, and security for customs purposes are in place.

Organisational structure, personnel and training

• A headquarters structure, responsible for centralised revenue collection, management and accounting, is in place.

• Operational structures are in place at regional and local levels as appropriate.

• Internal audit structures are in place.

• All revenue-related structures maintain appropriate records and are capable of being audited, individually or collectively.

• Appropriate competencies are described for personnel at all levels in the revenue collection and management structures and training programmes are in place to develop these competencies.

• Management controls are in place to protect and ensure the integrity of the revenue and personnel.

• Detailed instructions are in place for all revenue personnel, and management controls are in place to ensure that instructions are correctly applied.

Equipment and funding

• Registration, processing, accounting and allocation of revenue liabilities are separate modules of an integrated customs information system.

Cross references

Blueprint on Information and Communication Technology.

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Risk management1. Aim

To develop appropriate techniques for systematic risk identification and implementation of all measures needed to limit exposure to risk, and to implement international and national strategies, in accordance with the relevant legislation, for the collection of data and information, analysing and assessing risks, prescribing action and monitoring outcomes in order to facilitate, improve and streamline control procedures.


• Development of a comprehensive legal basis conferring the necessary powers on customs administrations to collect data and information for the purposes of analysis and assessment of risk and appropriate dissemination of such information.

• Establishment of a harmonised model of risk management to target commercial traffic for customs control and test the effectiveness of the risk analysis undertaken, in accordance with international standards, with the aim of ensuring compliance with the laws and regulations that customs are responsible for enforcing.

• Establishment of appropriate measures to determine the areas that are most exposed to risks and to support management decisions on how to allocate limited resources effectively.

• Development of cooperation at policy and operational levels between the different national and international agencies and establishment of relationships with other administrations and agencies to ensure that information is exchanged effectively, efficiently and securely.

• Establishment of effective internal communication and cooperation between the intelligence functions within the national administration in order to maintain the highest

possible level of efficiency in customs services nationwide and create an environment where all employees assume responsibility for managing risks.

• Establishment of the components of the risk-management process.

• Allocation of the resources needed to provide suitable facilities, equipment and computerisation in support of data collection, analysis, evaluation and dissemination of information.

3. Key indicators

Legal basis

• national customs legislation provides adequate powers of questioning, examination and search of persons, where appropriate, goods, means of transport, documents and commercial records, in line with data protection and existing security rules.

• national customs legislation observes the conditions set out in the legislation blueprint.

Harmonised model of risk management

• A harmonised model of risk management should be established that includes the minimum level of controls to apply, based on specific indicators to ensure that passengers and traders are treated uniformly.

RISK MAnAGEMEnT

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• Implementation of common priority control areas in which increased levels of risk analysis and customs controls for a predetermined period should be applied. These areas will be subject to joint risk analysis by experts in the particular field with expertise from other available sources considered appropriate. The outcome of this joint risk analysis will be a uniform profile or profiles.

• For each location at which customs control is exercised, risk profiles which take account in particular of the economic situation of the region concerned are established, developed, utilised and regularly reviewed.

• Selection of consignments for customs examination is based on a proper analysis of the risk involved.

• Risk indicators are continually revised on the basis of updated information from earlier controls and results of investigation activities.

Measures to determine high-risk areas

• Areas that might avoid or evade the customs enforcement efforts and the likelihood of this occurring are assessed, and the consequences of such occurrences, including consideration of the types and quantities of contraband and the negative effects caused by evasion, are calculated.

• Potential deficiencies within the customs administration and the likelihood that these deficiencies are preventing customs from operating at full efficiency are analysed and the consequences of these deficiencies calculated.

• The risk profiles introduced should include a start and end of review date to ensure regular monitoring of the impact and the results of the profile with a view to determining the best implementation period.

• Equivalent customs controls are carried out in priority control areas in an effort to tackle Community-wide risks.

Risk management process

• The risk management process comprises the following:

– Context is the environment in which the risk-management process is performed and can be influenced by various factors such as resources, and political, legal and social circumstances.

– Risk analysis examines and evaluates all available information for operational purposes. Information can be gathered from various sources, such as arrest and seizure records, locally and internationally, other law enforcement agencies, traders and other governmental authorities.

– Treatment of risks is the action to be taken (documentary or physical). Once risks have been identified, analysed and assessed, action must be taken to prevent the risks from occurring or to minimise the consequences if they do.

– Monitoring and review looks at the performance, effectiveness and efficiency of the risk-management system and changes that might affect it.

Cooperation

• Close working relationships, including regular meetings with other administrations or the agencies involved in the control of goods, are held in an effort to improve cooperation both nationally and internationally.

• Regular exchanges of information and experience are encouraged between national and international customs and other relevant authorities.

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• Joint and coordinated controls and operations are applied, based on a common risk analysis process wherever appropriate.

Internal communication

• Formal (e.g. staff instructions) and informal arrangements (e.g. newsletters) are in place to ensure that management and staff promptly receive any relevant information about new legislation and regulations, and about changes to existing legislation and regulations.

• Formal and informal arrangements are in place to ensure that managers and staff promptly receive any relevant information about new policies and procedures, and about changes to policies and procedures.

• A national risk analysis centre is established where risk profiles must be send via secure IT systems. Feedback on results must be introduced via this database, which should be easy to access and use, and the results should be communicated quickly and safely back to the national risk centre.

• The internal communication system enables and encourages top-down, bottom-up and inter-functional communication.

Relations with the public and trade

• Facilities for the receipt of relevant information from the public are established and working.

• Memoranda of understanding are signed with major trade and transport bodies.

• Regular and close customs cooperation with trade organisations is in place.

• Agreements are developed and implemented for access to trade information for risk- assessment purposes.

• Where possible, electronic links are established with trade.

Facilities, equipment and computerisation

• Appropriate equipment and examination facilities are provided for all traffic, leading to a greater number of risk-based examinations and consequent detection of offences.

• High-quality IT systems and programmes are in place (instead of acquired) to exchange the information needed effectively, efficiently and safely.

Cross references

Blueprints on Information and Communication Technology, Infrastructure and Equipment, Training, and Border and Inland Control.

RISK MAnAGEMEnT

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Common agricultural policy: export controlsN.B.: This blueprint only concerns candidate countries and future candidate countries for accession to the EU

1. Aim

To establish and maintain an effective system and appropriate procedures of customs export controls and examinations of common agricultural policy (CAP) goods in line with EU legislation, in order to determine the correct level of export refunds.


• Development of a comprehensive legal basis which gives customs officers the powers to carry out controls of goods, means of transport, documents, commercial records, etc., especially at the customs office of export and the customs office of exit.

• Development of customs controls based on intelligence-led risk analysis and selectivity techniques.

• Development of customs controls which comply with EU regulations concerning the monitoring carried out at the time of export of agricultural products receiving refunds, the physical checks carried out when agricultural products qualifying for refunds are exported and the common detailed rules for the application of the system of export refunds on agricultural products.

• Development of an agreement on post-clearance controls/audit that complies with EU legislation concerning the scrutiny by Member States of transactions forming part of the system of financing by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund.

• Development of cooperation at policy and operational levels between the customs

services, paying agencies and other parties involved.

• Definition of the responsibilities and obligations of all interested parties, notably as regards the control and verification of compliance with Community rules.

• Explicit confirmation by the customs organisations to the paying agency that they fulfil their responsibilities and description of the means employed.

• Regular and timely information to the paying agency of the results of customs controls effected, so that the sufficiency of these controls may always be taken into account before a claim is settled.

3. Key indicators

Legal basis

• national legislation delegates the relevant tasks to the customs authorities and regulates the establishment and location of the paying agency.

• national customs legislation provides adequate powers of questioning, examination and search in respect of CAP goods, means of transport, documents and commercial records.

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• EU regulations, guidelines and recommendations relating to export controls of agricultural goods falling under the CAP are incorporated as far as possible in national legislation.

Risk analysis and selectivity

• Intelligence and information systems to support CAP control are established, developed, utilised and regularly reviewed.

• Specific risk profiles for the export control of CAP goods are established, developed, utilised and regularly reviewed.

• Selection for customs examination is based on a proper analysis of the risk involved.

Systematic, comprehensive and flexible controls

• CAP controls must always be carried out without any prior notice whatsoever and must be completely unexpected.

• CAP controls must be at the rates and conditions stipulated in EU regulations.

• Samples of CAP goods must be representative and taken in accordance with comprehensive sampling instructions.

• If the refund rate depends on particular components of the CAP good, the assistance of a laboratory is required.

• CAP controls determine the quantity, nature and characteristics of the goods. CAP controls confirm whether CAP goods actually leave the territory of the Community.

• Customs authorities must ensure that CAP goods are not substituted between the offices of export and exit. Therefore, substitution checks must be performed at points of exit from the EU.

• The results of checks of CAP goods must be accessible to all staff concerned at all times.

• The internal control system must ensure that the above results/checks are accurate, timely, complete and authorised.

• CAP controls are exercised to allow facilitation of legitimate trade.

Cooperation

• Clearly defined roles are established for each organisation concerned with CAP controls.

• Clear mechanisms established for cooperation with the paying agency.

• Regular meetings are held to improve national and local cooperation and exchange of information between the relevant organisations, such as the ministry of agriculture, veterinary services, paying agencies, customs, etc.

Management, employees and training

• An overall CAP control policy is established for the administration, made available to all border and inland control staff and its application monitored by management.

• Specific training modules are developed and delivered to all staff concerned.


• Good-quality equipment and examination facilities are provided for all CAP controls. CAP controls should lead to a greater number of risk-based examinations and consequent detection of irregularities.

• Customs CAP-control systems and procedures are computerised where appropriate and in line with the overall IT strategy.

Cross references

Blueprints on Legislation, Border and Inland Control, Customs Laboratory, Risk Management, Infrastructure and Equipment, Information and Communication Technology, and Training.

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Border and inland control1. Aim

To develop and maintain straightforward and efficient customs control operations at ports, airports and land borders and inland, capable of facilitating the flow of trade while ensuring collection of revenues and the protection of citizens.

To develop a border and inland control strategy to have the relevant controls at the right time and the right place with all the necessary resources.


• Development of a comprehensive legal basis which gives customs officers the powers to carry out controls of goods, including those carried by persons, means of transport, documents and commercial records at the frontier and inland.

• Enforcement of customs controls which are systematic, comprehensive, flexible, consistently applied and based on intelligence-led risk analysis and selectivity techniques.

• Cooperation at policy and operational levels between customs and other agencies working at the border and inland, and promotion of transborder, bilateral and international customs cooperation.

• Establishment of partner relations with trade and the public.

• Development of management, personnel and training systems which support the border and inland control function.

• Provision of suitable facilities, equipment as well as information and communication which support the border and inland control function.

• Development of the supply chain security approach to customs control.

3. Key indicators

Legal basis

• national customs legislation provides adequate powers for questioning, examination and search in respect of persons, goods, means of transport, documents and commercial records.

• International customs conventions, agreements and recommendations relating to border and inland control are transposed into the national legislation.

Risk analysis and selectivity

• Intelligence and information systems are established, systematically developed, utilised and regularly reviewed, as are risk profiles, which take account in particular of the economic situation of the region concerned, for each location at which customs controls are exercised.

• Selection for customs examination is based on a proper analysis of the risk involved, without prejudice to random checks, simultaneously targeting the detection of new or previously unknown risks.

• Legitimate traders and persons carrying goods are subjected to controls which strike a proper balance between the need for free circulation of goods and the need to combat fraud.

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Systematic, comprehensive and efficient controls

• Customs controls are exercised to allow facilitation of legitimate trade, with the possible use of inland rather than border controls, where appropriate.

• Customs controls are exercised throughout the customs territory, with the use of mobile control units, where appropriate.

• Customs controls of goods take into account relevant prohibitions and restrictions.

• Customs controls for purely fiscal purposes are based on classification, origin and value of goods while providing for duty suspension and relief regimes where this is consistent with revenue risk.

• Customs controls encompass questioning, non-intrusive scanning, physical examination, sampling, analysis, documentary checks and audit of commercial systems and records.

• Customs controls of passengers are based on a ‘clearway’ (e.g. green and red channel) system, where appropriate, and encompass interception, questioning and search of persons and accompanied luggage where appropriate.

• Customs controls are regularly revised on the basis of registered and updated information derived from earlier controls and the results of investigation/enforcement activities.

• Relations between the level of controls (documentary and physical) and facilitation procedures or techniques (simplified procedures, e-declarations, automation of customs work) are measured, analysed and balanced.

• Customs controls are consistent across the organisation and instructions are adopted and applied countrywide (e.g. technical instructions for customs officers explaining

how to check specific goods and take samples in a sound and safe manner).

Cooperation

• Clearly defined roles are established for each government agency concerned with border and inland controls (border police, fiscal administration, veterinary or phytosanitary service, etc.), without duplication of activities, based on agreements concluded at central, regional and local level if appropriate

• In case of shared responsibilities between control agencies, one should have a leading role assigned, with customs having a leading role in the control of goods.

• Appropriate joint and coordinated controls between customs and the respective government agencies are applied, with the aim of optimising expertise and avoiding time delays.

• Harmonised working practices and associated training are developed by different customs services on both sides of the border and joint border controls are exercised, where possible.

• Coordinated opening hours and traffic management are introduced on both sides of land/waterway borders and between all agencies involved in the clearance of goods.

• Joint contingency plans are established for dealing with unusual cases (e.g. nuclear material, live animals, hazardous chemicals).

• A strategy to implement a one-stop-shop concept that allows physical controls required by different authorities and agencies involved in control and clearance of goods to be performed only once at the same time and at the same place is developed and implemented were possible.

• A strategy to implement a single-window concept that allows all data relating to an import or export transaction required by

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different authorities and agencies to be submitted (where possible electronically) to the same access point is defined at national level, with the aim of avoiding duplication and facilitating trade.

Relations with trade and the public

• Memoranda of understanding are signed with major trade and transport operators (e.g. airlines, shipping agents and freight forwarders) and access to relevant trade information for risk-assessment purposes is in place, where possible also electronically.

• Regular and updated information (e.g. public notices, internet publications, leaflets) on customs legislation, procedures, prohibitions and restrictions is provided to traders and the public.

• Facilities for the receipt of the relevant information (e.g. hotlines) from the public are established and maintained

Management, personnel and training

• An overall border and inland control policy is established for the administration, made available to all border and inland control staff, its application is monitored by management and specific training is provided (including language training for officers working at international border posts).

Facilities, equipment and information and communication technology

• Good-quality equipment and examination facilities are provided for all traffic, leading to efficiency of risk-based examinations and consequent detection of offences.

• Control and examination facilities allow proper separation of commercial and passenger traffic, and provide a safe and user-friendly working environment.

• Radio and telecommunication facilities which support and enhance operational effectiveness have been introduced.

• Tools and equipment which enable a higher level of vehicle and cargo examination (e.g. tool kits, vehicle lifts, fork-lift trucks) as well as the detection of concealed illegal goods (e.g. nuclear material, drugs, explosives) are in regular use and available to staff involved.

• Appropriate tools and equipment (including personal protective equipment) are used when samples are taken for more detailed laboratory examinations.

• Customs control systems and procedures are automated wherever there are clear benefits for both customs and the public (including the trading public).

• non-intrusive inspection equipment using x-ray and gamma-ray technologies is being deployed at border crossings and in sea- and airports.

• Radiation detection portals are used at cargo terminals where appropriate.

Cross references

Blueprints on Risk Management, Infrastructure and Equipment, Trade Facilitation and Relations with Business and Customs Cooperation.

BORDER AnD InLAnD COnTROL

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Transit and movement of goods1. Aim

To develop a transit system which supports effective customs control, facilitates legitimate trade and the movement of goods, uses modern technology and thus meets the requirements of both customs administrations and economic operators.


• Development, implementation and regular review of the necessary legal, operational and organisational measures to ensure easy and smooth adoption and application of transit procedure provisions.

• Development and implementation of a transit system, including modern EDI technology for the collection, processing and transmission of transit data

• Development and implementation of a reliable guarantee system to ensure payment of any debt incurred in respect of goods.

• Development and implementation of identification measures, including the obligation to use suitable/approved means of transport for transport under the customs seals.

• Development and implementation of an effective system of simple and simplified transit procedures (e.g. authorised consignor and consignee status). Creation and development of long-term and sustainable partnerships between the customs administration and all other participants or stakeholders in the transit system.

• Development and provision of the necessary resources for training customs personnel and provision of the requisite information to all other participants in the transit system.

3. Key indicators

Management policy and working methods

• Top management is actively involved in the development and maintenance of a transit system, including modern EDI technology.

• A competent manager and a task force, who have access to and influence with top management, are made responsible for adopting legal, operational and organisational measures.

• national legal transit provisions are compatible with the provisions of international customs conventions, agreements and recommendations (e.g. WCO International Convention on the Simplification and Harmonisation of Customs Procedures) and, to the extent possible, with regional customs conventions (e.g. EC/EFTA Convention on a common transit procedure)

• national operational transit measures are developed to complement the legal provisions (e.g. management plans, instructions, guidelines).

• A modern EDI system is implemented for the transmission of transit data that has been collected and processed.

• Transit controls facilitate legitimate trade and the movement of goods through the use of intelligence-led risk analysis and selectivity techniques.

TRAnSIT AnD MOVEMEnT OF GOODS

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Partnership and cooperation

• A system of contact points/liaison officers (national transit coordinator and regional or local transit liaison officers, as the case may be) is established both by the customs administration and by all other participants in the transit system to assist with the development and smooth implementation of the system.

• Regular meetings are held between the customs administration and all other participants in the transit system to help reach a consensus on measures to address issues raised on all sides.

• Clear, updated and unambiguous information about transit is made available by the customs administration for all other participants in the transit system in standard written or electronic form (e.g. as part of a ‘transit handbook’).

• Memoranda of understanding could be signed with major economic operators and associations using the transit system, including regular revision and evaluation of its content and goals achieved.

• Efficient operational cooperation, coordination and exchange of information with other

customs administrations, particularly in neighbouring countries, is established for the management and monitoring of transit operations, together with a communication and partnership policy with economic operators.

• A national help desk is established and maintained to provide the necessary technical and/or procedural advice to operators and customs as regards application of the transit procedure.

Personnel and training

• An overall transit policy is established for the administration, made available to all transit staff and its application monitored by management.

• An adequate organisational scheme of the customs authorities at all levels is needed to ensure effective allocation of the necessary human and technical resources for the transit system to be properly applied.

Cross references

Blueprints on Organisation and Management, Border and Inland Control, Information and Communication Technology, and Training.

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Customs valuation1. Aim

To guarantee the proper and uniform assessment of duties — and to ensure the compliance of national legislation with international rules, in particular the WTO Agreement on Customs Valuation (Customs Value Code).


• Implementation of national provisions based on transaction value, in accordance with the WTO agreement.

• Development of clear procedures to make customs valuation transparent, objective and verifiable.

• Development of a specialised structure capable of applying the rules of determination of customs value based on the WTO agreement.

• Empowerment of customs to perform efficient post-clearance controls in the field of customs valuation, based on risk analysis.

• Development and implementation of a training system on customs valuation to make customs officers acquainted with WTO rules on valuation.

3. Key indicators

Legal basis

• Legislation on customs valuation ensures customs valuation in accordance with WTO rules.

• Legislation enables a customs declaration to be lodged when not all the elements of customs value are known and provides for rules to verify the value after release of the goods.

Policies and procedures

• Procedures are in place for efficient post-clearance controls in the field of customs valuation, based on risk analysis.

• Procedures are in place for appeals.

• Exchange of information on customs value at international level is always based on agreements signed in this respect and with assurance of data protection.

• Complete and updated information on the legislation on customs valuation is made available to participants in international trade.

Organisational Structure, Personnel and Training

• A personnel training system is in place for:

– proper application of the legislation based on WTO rules,

– qualified post-clearance audit,

– treatment of appeals,

– international cooperation in the field of customs valuation,

– preparation of transparent information for economic operators on customs valuation.

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• The training system ensures a consistent approach to customs valuation throughout a country by way of:

– instructions for customs officers issued at national level, and

– training with the participation of national law agencies.

Cross references

Blueprints on Legislation, and Trade Facilitation and Relations with Business.

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Post-clearance control and audit1. Aim

To develop an effective and efficient post-clearance control and audit service which allows the customs administration to implement its tasks (clearance and control of goods, revenue collection) and to facilitate trade by keeping a balance between trade facilitation and efficient customs control.


• Development of a comprehensive legal basis which gives customs officers the necessary powers to carry out audit/post-clearance controls efficiently and effectively.

• Development of an organisational structure which enables auditors and their managers to carry out their duties with the maximum efficiency and effectiveness.

• Development of an audit management system which ensures efficient, quality-controlled audits using appropriate methods and establishes an operational quality assurance programme ensuring that standards of an acceptable quality are being applied to audit activity.

• Development of a training strategy to ensure that auditors and managers have all the necessary knowledge and skills to plan and implement their duties.

• Development of a national audit planning policy with planned short-term and long-term controls, in accordance with priorities based on risk analysis and risk assessment.

3. Key indicators

Legal basis

• Legal powers and responsibilities are established for the customs officers, including:

– adequate powers to exercise controls on import, export and other transactions belonging to customs authority,

– inspection and controls of any records, books, documents and commercial records, including those held on computers,

– entry, visit, inspection and control of any place subject to customs supervision,

– examination of goods and necessary sampling,

– responsibility for keeping all information and documents of economic operators private and confidential.

Obligations and rights of traders include the following:

– keeping records for a certain period as stated in the regulations,

– presenting all supporting documents and commercial books and records (including electronic version) to customs auditors,

– right to confidentiality of all information provided to authorities

• Legislation allowing effective sanctions and penalties in order to combat fraud

• necessary agreements/conventions ratified to ensure national and international inter-agency

POST-CLEARAnCE COnTROL AnD AUDIT

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cooperation and exchange of information, including mutual administrative assistance.

Organisational structure

• Central and local audit/post-clearance organisational structures are in place.

• The national audit policy is in place.

• The centralised administration 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.

• Efficient cooperation systems are in place to exchange information with all customs control areas within national customs organisations.

• The necessary mechanisms are in place for:

– national inter-agency cooperation and exchange of information (other governmental authorities),

– international inter-agency cooperation and exchange of information (foreign customs and other authorities),

– cooperation and exchange of information with trade organisations (trade associations, port authorities, shipping companies, etc.).

Management system

• The responsibilities of local managers and central administration are clearly stated.

• Audits are planned and coordinated nationally and locally.

• Quality assurance and control of procedures are established to ensure broad uniformity of auditing standards.

• Local management is responsible for targeting audits at high-risk operators and transactions and reasonable coverage of other undertakings.

• Local management ensures that audits are properly planned, implemented and reported to uniform standards.

• The procedures and methodology applied by the audit service are continuously developed.

• The facilities, tools, IT systems and access to information systems needed for audit units and auditors to implement their duties are provided.

• national guidelines are available for all auditors, to ensure uniformity and quality of post-clearance control and audit.

Training strategy

• Training programmes are organised to provide auditors with knowledge, (and training courses to refresh and update such knowledge), familiarise them with new systems and procedures, attitudes, methodologies and upgrading skills and experience, for better performance and higher standards of customs auditing.

• Auditors are trained on a continuous basis in the various fields relevant to their duties:

– customs procedures and rules that have to be applied,

– risk analysis and risk assessment,

– bookkeeping,

– electronic data processing (EDP) auditing.

• Appropriate training is provided for all auditors and team leaders and audit managers.

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• Special training programmes are organised for newly recruited audit staff in order to make them aware of the quality standards required for audits.

• Annual training programmes are planned on a needs assessment basis.

Audit planning policy

• All audit work and audit planning is in line with and supports national customs strategies.

• Audits are conducted in accordance with periodic audit plans based on national audit policy, local needs and risk analysis.

• The national risk management system is established.

Cross references

Blueprints on Training, Risk Management, Trade Facilitation, and Customs Cooperation

POST-CLEARAnCE COnTROL AnD AUDIT

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Investigation and enforcement1. Aim

To develop an effective and efficient customs service capable of the detection, prevention and investigation of fraud, and preparation of cases for the prosecution of offenders. This service must be flexible enough to respond to an intelligence-led strategy based on the latest methods of targeted risk assessment and modern technology to safeguard revenue and protect society. The service should also enforce compliance with national legislation, international legislation and international institutions (e.g. World Customs Organisation (WCO), World Trade Organisation (WTO), Un) through consistent application of the legal basis establishing the requisite customs powers and sanctions to enforce the customs regulations.


• Development of targeted customs controls throughout the customs territory of the Community which are based on intelligence-led risk analysis, pre-arrival information and selectivity techniques.

• Establishment and development of sustainable cooperation with other law enforcement agencies (e.g. police, investigation services, prosecution) and the courts, to ensure that both intended and committed offences are dealt with promptly and efficiently, and that due consideration is given to the seriousness and prospective impacts of the offences.

• Development of cooperation at policy and operational levels between the different national law enforcement agencies, and development of international cooperation between customs services and other law enforcement agencies.

• Establishment of effective interdepartmental communication and cooperation between the investigation and enforcement function and other relevant functions (e.g. border and inland control, risk analysis, post-clearance control, audit).

• Development of relations with trade and the public.

• Development of management, IT, personnel and training systems which support the investigation and enforcement function.

• Provision of suitable facilities, equipment, computerisation and security standards to support the investigation and enforcement function.

• Prompt and flexible reaction to new emerging trends and threats (e.g. terrorism, dual-use materials, chemicals, weapons, money laundering, intellectual property rights (IPR) fraud).

3. Key indicators

Legal basis

• national customs legislation provides adequate powers of questioning, examination, detention, arrest, seizure and search in respect of persons, goods, means of transport, documents, commercial records and facilities.

Working methods

• A comprehensive intelligence and information system in support of investigation and

InVESTIGATIOn AnD EnFORCEMEnT

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enforcement staff and sharing of intelligence with other law enforcement agencies based on national legislation and memoranda of understanding is established, developed and regularly updated.

• Intelligence teams are established with responsibility for collection and analysis of information and dissemination of up-to-date information and trend data to investigation and enforcement staff.

• Specialist teams and mobile groups operating throughout the territory of the Member State are in place to conclude enforcement action.

• Facilities (e.g. Internet, e-mail, online access to relevant databases and information systems) for the receipt of information and intelligence are in place and working.

Cooperation

• Agreements and protocols on mutual assistance are agreed with other states’ customs services and other foreign government authorities to develop sustainable cooperation.

• Close working relationships, including regular meetings and exchange of information, with the courts and other national law enforcement agencies are introduced.

• Regular exchanges of information occur between national and international authorities.

• Particular forms of cooperation involving cross-border actions (e.g. hot pursuit, cross-border surveillance, joint operations) for the prevention, investigation and prosecution of infringements of national and Community customs legislations are carried out in compliance with the national legislation.

• Memoranda of understanding are signed with key trade companies, transport operators and associations.

• Interdepartmental communication and cooper-ation between the investigation and enforce-ment function and other relevant functions (e.g. through meetings, a secure website and joint work) take place on a regular basis.

• A central coordinating body responsible within customs for international cooperation is established.

Relations with the public

• Regular and updated information (e.g. public notices, press releases, Internet publications, leaflets) about customs legislation, procedures and results is provided to the public.

• Regular efforts (e.g. campaigns against drug smuggling, pornography, weapons, IPR infringement, etc.) are made to improve public perception of customs’ role in the protection of society.

• Facilities for the receipt of relevant information (e.g. hotlines and informants) from the public are established and working.

Management, personnel and training

• An overall investigation and enforcement policy is established for the administration, made available to all investigation and enforcement staff and its application monitored by management.

• Management and personnel training and training systems coordinated with other law enforcement agencies are in place.


• Radio and telecommunications facilities, together with surveillance and search equipment, directly accessible by customs, which support and enhance operational effectiveness, have been introduced.

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• Investigation and enforcement systems and procedures are computerised wherever necessary and appropriate.

Cross references

Blueprints on Legislation, Training, Customs Cooperation, Customs Enforcement of

Intellectual Property Rights, Infrastructure and Equipment, and Information and Communication Technology.

InVESTIGATIOn AnD EnFORCEMEnT

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Customs Enforcement on Intellectual Property Rights (IPRs)1. Aim

To define the role of customs in helping to prevent and combat counterfeiting and piracy and thus safeguard legitimate business from unfair competition, protect citizens’ health and safety, avert knowledge theft and counter risks to jobs, investment, research and innovation.

To ensure customs enforcement of intellectual property rights (IPR) by means of border or inland controls that do not hinder legitimate trade, and to provide safeguards against abuse of such rights.


• Provision of a legal basis defining the role and powers of customs to ensure efficient and appropriate action in the fight against counterfeiting and piracy and IPR infringements.

• Provision of the necessary powers and tools to enable customs to monitor and respond to the latest trends in counterfeiting and piracy.

• Provision by national customs legislation of simplified procedures, reduced business costs, destruction and recycling resolution issues of counterfeit and pirated goods with minimum bureaucracy and formalities.

• Establishment of a simple, user-friendly and regular cooperation mechanism with IPR right holders

• Development of appropriate coordination and cooperation mechanisms between customs and other law enforcement agencies involved in IPR protection.

• Establishment of a central IPR unit for coordination of IPR-related risk analysis, intelligence, database, and training of customs IPR specialists.

• Participation in international, regional or national law and policy-making activities for IPR protection.

• Establishment of customs-business partnerships, relations with right holders and international cooperation.

3. Key indicators

Legal basis

• The legal basis for enforcement of IPR should be in accordance with international agreements and standards (e.g. TRIPs agreement, EC regulations).

• Customs authorities can take action against goods suspected of infringing IPR under any customs procedure (e.g. import, export, transit, re-export, transhipment, warehousing, processing) and ex officio.

Organisation

• A centre of operational expertise is set up in direct communication (24/7 basis) with frontline customs officers, customs IPR and other required specialists.

CUSTOMS EnFORCEMEnT On InTELLECTUAL PROPERTy RIGHTS (IPRs)

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• Specific risk-analysis modules for control of counterfeit and pirated goods are developed and implemented.

• This centre is responsible for strategic departmental planning, cooperation with national agencies, dissemination and receipt of information regarding IPR infringement alerts, upgrading of recognition details, international cooperation, creating profiles, receiving and processing applications for action from IPR right holders, interactive cooperation with right holders, archiving IPR cases and statistical recording, and identification of trends.

Training

• Systematic in-house specialist training is provided to ensure expertise in the IPR field.

• national/international seminars are organised in conjunction with IPR right holders and national law enforcement agencies to enhance the awareness of IPR protection.

• Operational customs/business seminars are organised to improve cooperation between different national authorities and stakeholders.

• Exchanges of customs IPR specialists between countries are arranged to share experience, best practices and knowledge.

Information technology, equipment

• An IPR IT database should be established to provide tools for customs risk management to help exchange information on counterfeiting risks, with the possibility of accessing lists of companies, key products and contacts electronically via the intranet/Internet. This would enable real-time risk information to be exchanged between experts.

• Customs IPR specialists should be provided with and trained in the use of technological

equipment (such as computers, digital cameras, scanning devices, UV lights, microscopes).

International cooperation

• Practical tools, such as a risk-management guide, statistics (data) and trends analyses, are developed by customs authorities and shared in international forums through bi-/multilateral agreements with trading partners.

• Customs cooperation agreements and partnership and cooperation agreements with a mutual assistance component provide the legal basis for the exchange of officials and IPR-related information (including training or sharing expertise).

• Close cooperation with the international enforcement bodies most involved, such as the WCO, Europol and Interpol, should be used both to address international trends and to help spread the global practical approach of customs action.

Cooperation with trade and the public

• The awareness of citizens and the business community should be raised about customs measures to combat counterfeiting more effectively, and to protect the public against the threat to health and safety, employment, the environment and society as a whole. This could be done via campaigns at major border points (in particular international airports), the media (news/Internet), the use of roadshows, exhibitions in customs museums, or the dissemination of information to consumers, etc.

• A customs/business working group based on memoranda of understanding (MOUs) with major stakeholders should be set up to develop a framework for a customs protection system.

• Signing MOUs with major trade representatives, airlines, shipping companies,

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express carriers and the like would encourage cooperation and improve controls through better information exchange and broader awareness of the risks presented by traffic in counterfeit goods.

• Businesses and right holders should be encouraged to lodge applications for action with customs, in particular SMEs (small and medium-sized enterprises). This approach should be encouraged via regular customs/business exchanges used to examine new problem areas.

• A system is established which enables businesses to provide information on cases of

immediate significance (e.g. a central electronic mailbox monitored by an anti-counterfeiting specialist who could ensure real-time transmission via the risk-management system to anti-counterfeiting specialists in major ports and airports and at land frontiers).

Cross references

Blueprints on Public Relations and Communication, Organisation and Management, Information Technology, Risk Management, Border and Inland Control, and Training.

CUSTOMS EnFORCEMEnT On InTELLECTUAL PROPERTy RIGHTS (IPRs)

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Supply chain security1. Aim

To increase end-to-end international supply chain security by introducing a balanced approach to security measures and facilitations; to safeguard shipments entering or leaving a customs territory from manipulation or interference by terrorists or other criminals and to provide compliant traders with greater facilitations; and to increase both the level of protection achieved by customs controls and cooperation between customs and trade.

To play a vital role in the fight against terrorism and organised crime, as customs has information and expertise on goods and cargo movements; to produce faster and better targeted customs controls that facilitate legitimate trade but tighten security requirements; and to ensure by way of greater transparency that the international supply chain and its stakeholders refrain from illegal, criminal and terrorist misuse.


• Providing customs with security-related information on goods prior to import or export (pre-arrival/pre-departure information).

• Ensuring that reliable traders benefit from trade facilitation measures through the Authorised Economic Operator Programme (AEO).

• Establishment of mutual recognition of the results of control measures and of the trade partnership programmes (AEO).

• Reducing controls for reliable traders (AEO).

• Introduction of a mechanism for setting uniform risk selection criteria for controls, supported by computerised systems.

• Increasing security in international supply chains from end-to-end.

• Development of a legal basis providing for the introduction and implementation of all the relevant measures.

3. Key indicators

Legal basis

• The legal basis for exchange of security-related information of high-risk consignments is established.

• The legal basis for customs and trade partnership programmes for authorised economic operators is established (e.g. authority for granting authorisations, application process, requirements and criteria for economic operators).

• International standards (e.g. World Customs Organisation (WCO) SAFE Framework of Standards) are in place.

• International agreements providing for mutual recognition of customs security controls and standards are in place, along with trade partnership programmes.

• Rules for data exchange with other countries are laid down.

SUPPLy CHAIn SECURITy

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Facilitation, equipment and information and communication technology

• A trader identification system based on international standards is developed.

• IT support for the electronic submission of pre-arrival/pre-departure information, for risk assessment and for the issuing of AEO certificates should be in place.

• Customs should use non-intrusive inspection equipment based on modern technologies at border crossings, cargo terminals and in sea- and airports (e.g. x-ray detection equipment).

Organisation, staff and training

• An AEO application and issuing procedure is in place.

• A system for pre-audits is developed.

• Specific post-audits based on pre-audits and monitoring are planned.

• The risk management system takes account of pre-arrival/pre-departure information.

• The relevant organisational measures and staff requirements (e.g. definition of roles and responsibilities for issuing authorities or auditors) are in place.

• Training for customs staff (e.g. counter-terrorism issues, risk management, use of non-intrusive inspection equipment, radiation detection) should be developed and implemented.

• Training for customs staff and economic operators on AEO programmes should be made available.

• Relevant information on strategic objectives for staff and economic operators is prepared.

• Customs plays an active role in bilateral and international activities geared towards mutual recognition and reciprocity of security controls and standards and of business partnership programmes.

Cross references

Blueprints on Post-Clearance Control and Audit, Border and Inland Control, Customs Cooperation, Risk Management, and Trade Facilitation and Relations with Business.

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Infrastructure and equipment1. Aim

To develop and maintain an infrastructure and provide up-to-date equipment which supports the business strategy of the customs administration as a whole and helps to improve business performance through the application of modern technology and proper distribution.


• Development of an investment policy and support systems to determine the overall short- and long-term needs of the customs administration and to help plan effective use of resources and outline priorities.

• Development of internal mechanisms to review and adapt the customs administration’s investment policy in line with the changing environment.

• Establishment of financial programmes to support strategic and investment plans.

• Establishment of a management system to cover special goals, priorities and development and financial plans, and to ensure a balance between investment and resources.

• Organisational planning to take account of staffing needs, working conditions, new technology, facilities and trade operators, and other relevant factors.

• Determination of methods for cooperation with national and international authorities and stakeholders.

• Provision of a short- and long-term training plan related to infrastructure and equipment.

3. Key indicators

Policy and finance

• An investment policy is drafted and published, setting out infrastructure and equipment goals and standards (including technical specifications, quality, safety and security standards, as well as acceptance and quality assurance procedures) in line with the customs business strategy.

• Short-, medium- and long-term financial plans are prepared in support of the customs administration’s investment activities, and include comprehensive justification to be presented to decision-making bodies (e.g. parliament, government, ministry of finance).

• Sufficient budget is provided to maintain effective functionality of infrastructure and equipment and to reserve proper space (e.g. buildings) for the use and maintenance of equipment.

Management

• Investment and resource priorities and plans are properly analysed, agreed between and approved and regularly reviewed by all levels of management across the organisation.

• A formal methodology (e.g. cost–benefit analysis) is used to assess procurement needs.

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• A system is in place to regularly review and assess the scope for more modern and cost-effective infrastructure and equipment technologies.

• Requests for investment in infrastructure and equipment are systematically assessed, by a designated headquarters unit, against investment policy.

• The location and amount of all existing infrastructure and equipment are economically and functionally justified in order to maximise the use of available resources (human, infrastructure, training, equipment, etc.), and to take account of logistics needs.

• An inventory/asset management system is used to monitor the location, use and state of repair of the customs administration’s infrastructure and equipment.

• Legal issues concerning ownership of customs buildings are clarified and rules of cooperation with the owners of buildings rented by customs are established.

• Improvement of main roads leading to the border should be coordinated with the construction projects planned for the border post.

• Instructions for safe and proper use and maintenance of infrastructure and equipment are drafted and published, and available as necessary to all relevant staff.

• Systems are in place to ensure that infrastructure and equipment are protected against, for example, damage, misuse, theft, loss, and, where needed, weather conditions.

• Safe and comfortable working conditions are provided for all customs employees, with the protection of customs employees and clients taken into account.

• Suitable facilities, equipment and information and communication technology are provided to the nationally agreed standard.

Organisation

• The location and organisation of customs clearance points reflects the real needs of trade and trade operators and takes account of international trade traffic flows and possible changes.

• To ensure a smooth flow of traffic at the border area, sufficient parking and waiting areas should be created, including for vehicles carrying dangerous goods.

• Separation of cargo and passenger traffic flows should be explored and be taken into account in the planning phase.

Cooperation

• The scope for cooperation on investment, for example in new premises, with the relevant authorities and other stakeholders and neighbouring customs services is actively and regularly explored.

• Joint use is made of infrastructure and equipment with other agencies and neighbouring customs services, where possible.

• Exchange of information and experience between customs and other relevant authorities on the effective and efficient use of infrastructure, equipment and working tools (x-ray systems, radiation detecting gates, sniffer dogs, detectors of chemicals, etc.), is established at local, regional, national and international level.

Training

• Specific training is provided for staff responsible for procurement, financial and investment planning, (including preparation of

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terms of reference, user requirements, technical specifications, contracting, quality management and tender procedures).

• Training is provided for staff responsible for managing infrastructure (such as maintenance of buildings).

• Training is provided for staff responsible for operating technical equipment, including foreign customs officers, where possible.

• Training is provided in the operation of new equipment to guarantee efficient use of equipment and maintenance skills of staff.

Cross references

Blueprints on Organisation and Management, Border and Inland Control, Information and Communication Technology, and Training.

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Customs laboratory1. Aim

To develop and operate a scheme for a laboratory service (customs laboratory or external authorised laboratory) which supports the overall customs business strategy by establishing the nature, tariff classification, origin and value of goods in order to implement, for the purposes of customs duties and revenue collection, commercial policy, antidumping, security measures, environmental and citizens protection, and agricultural goods controls.


• Establishment of the legal basis for the provision or adaptation of a customs laboratory or creation of effective and profitable contracted partnerships with other external laboratories and/or other qualified institution/s, which meet the overall aim.

• Development and implementation of laboratory management policies, quality systems, procedures and working methods in line with the legislation and/or standard and/or best practices.

• Cooperation with other customs laboratories and other official authorities and qualified analytical institutions inside and outside the country.

• Development of training and cooperation programmes to meet the specific needs of customs laboratory personnel and thus to maximise the effectiveness of laboratory operations.

3. Key indicators

Legal basis

• A customs laboratory, or the provision of an identical service by an external laboratory and/or other qualified analytical institution, is

established by law or on the basis of a legal act (e.g. contract).

• The laboratory test report is obligatory and is made available to both the customs administration and the inspected body from which samples were taken and examined. The test results are officially recognised.

• The customs laboratory has policies and procedures to ensure the protection of confidential data and proprietary rights related to the inspected bodies.

Management policy and working methods

• A competent manager, who has authority and access to and influence with top management, is made responsible for laboratory organisation.

• The customs laboratory employs the number of qualified personnel needed to perform their tasks to a sufficient quality level and without unjustified delays.

• The customs laboratory has adequate facilities, including energy sources, lighting, ventilation, etc., and environmental conditions to ensure correct performance of laboratory activities.

• The customs laboratory is sufficiently equipped with all testing and auxiliary equipment, computing technology, software,

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reference materials, standards, chemicals and other consumable materials to cover the specific needs and priorities of the country.

• The customs laboratory has access to the scientific, analytical and other technical literature and electronic information sources (such as the European Customs Inventory of Chemical Substances (ECICS) or the Intra Laboratory Inventory of Analytical Determination (ILIADe)).

• As regards the common quality policy, the customs laboratory develops, implements and works under a quality management system based on internationally recognised quality standards (such as ISO/IEC 17025).

• The customs laboratory is able to provide laboratory examinations and analyses of samples for all customs and related purposes, whether by way of its own laboratory examinations or through the coordination of outsourced services.

• Written guidance (procedures) are in place for customs and laboratory staff in respect of (i) sampling procedures, (ii) handling samples, including their safe and environmentally sound disposal, return of non-destroyed samples to inspected bodies, storage and handling with both laboratory and arbitrary (duplicate) samples, and (iii) maintenance of security and hygiene in the working environment.

• The customs laboratory works in accordance with the relevant legislation and/or other otherwise published and documented methods, procedures and international standards (These may include technical standards issued by, for example, the International Organisation for Standardisation (ISO), the European Committee for Standardisation (CEn), the American Society for Testing Materials (ASTM), the International Dairy Federation (IDF), and other international or national norms and scientific literature). The customs laboratory also uses methods and

procedures developed by the laboratory itself, providing proper validation and evidence that the requirement for a specific intended purpose is met.

• The customs laboratory preferably uses methods and procedures which are harmonised among other customs laboratories to ensure uniform results and interpretation.

• The customs laboratory provides technical and scientific support for customs officers in sampling and sample handling, use of specialised rapid screening detection and measurement equipment, such as portable detectors for drugs, explosives, radiation, false documents, fiscal markers, and in using video-endoscopes, etc.

Cooperation

• The customs laboratory cooperates with other laboratories and/or customs laboratories inside or outside the country or a network of laboratories is created.

• The customs laboratory develops formal and informal partnerships (e.g. by memoranda of understanding or cooperation agreements) with other qualified external laboratories and/or other analytical institutions (state authorities, research and development centres, universities, etc.) inside and outside the country, in order to resolve specific problems and share expertise, experience and information where relevant. If appropriate, the customs laboratory can take part in scientific projects.

• In order to ensure sensible use of resources, laboratory centres equipped with specialised analytical systems and employing highly qualified staff are set up to share scientific knowledge and expertise in advanced specialised techniques and/or to control and examine certain commodities (e.g. the European network of customs laboratories).

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• Customs laboratory specialists are involved in consultation whenever relevant new or amended legislation is drafted.

Personnel and training

• Laboratory personnel are adequately qualified through their education, training, experience and/or demonstrated skills, as required for the specific needs of the work in the customs laboratory.

• Laboratory personnel are made aware of the role and objectives of the laboratory in the customs organisation as a whole.

• Training policies and programmes are based on a proper analysis of the current and future needs of laboratory personnel.

• The customs laboratory provides technical and scientific support, and, where appropriate, the training to customs officers involved in sampling and sample handling, in the use of correct sampling procedures, labelling, sealing, packing and transportation of samples, in the relevant health and safety precautions, and in the application of technology in the field, including rapid specialised screening, detection and measurement equipment.

Cross references

Blueprints on Legislation, Infrastructure and Equipment, Customs Cooperation, and Training.

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Information and communication technologyN.B.: Point 4 of this blueprint concerns only Candidate Countries and future Candidate Countries for accession to the EU.

1. Aim

To develop an information and communication technology (IT) service and integrated IT system environment which fully supports the business strategy of the customs administration, in accordance with international standards (e.g. WCO Framework of Standards to Secure and Facilitate Global Trade), facilitates trade, provides risk management, ensures that customs business is conducted to the highest level of efficiency and provides the best possible value for money


• Strong political commitment and definition of mandates and leading roles.

• Development, implementation, update and regular publication of:

– an IT strategy for the customs administration which supports the achievement of its business objectives,

– customs IT systems (hard and software) which meet the user requirements of the customs administration, the trade, government departments and other relevant institutions,

• Ensuring that:

– IT systems take advantage of the latest technology to achieve the customs administration’s goals;

– the value of the administration’s IT data resources is maximised by delivering consistently high quality and value-for-money services and systems;

– technical solutions (including computer architecture, operating systems, application software, communication methods and database management systems) for each project are selected on the basis of value for money, suitability for the task and compliance with documented IT policies;

– there is a balance between facilitation and control in a paperless customs and trade environment;

– the time for the clearing process and the number of manual operations are reduced as much as possible;

– data exchange systems with neighbouring countries are in place wherever possible;

– the qualified human resources needed are available to implement the strategic objectives.

3. Key indicators

IT management policy

• A top-level manager responsible for the IT function in the customs administration is appointed.

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• IT strategy is developed, published and regularly reviewed, including the idea of a paperless environment.

• An IT human resources policy is developed, published and regularly reviewed.

• The IT function is clearly identified throughout the organisational structure and its roles and responsibilities are defined and published.

• Systems development priorities and related dependencies are defined.

• Provision is made for the financing of IT projects and procedures are in place for estimating and reviewing associated budgets, including the future maintenance of the requisite systems and infrastructure.

• Project management methodologies are agreed and documented, including multi-project and portfolio management.

• An IT procurement policy is defined and published.

• Disaster recovery and business continuity (e.g. security, contingency, fallback and recovery) policies are defined and documented.

• Training requirements for users and technical IT experts are identified, implemented and documented.

• Procedures for monitoring the functionality of existing systems are documented and applied.

• Feedback, monitoring, evaluation and control standards are developed and operational.

• A knowledge database strategy is developed and distribution of information is accessible by Internet/intranet.

IT technical policy

• Standard system design methodologies and procedures are documented and applied throughout the systems development life cycle.

• Documentation standards are developed, documented and applied.

• An IT telecommunications policy is defined and published with appropriate IT infrastructure (including a high-speed network) in place to support it.

• A quality assurance methodology is documented and applied for all new applications.

• Appropriate IT systems capable of accepting electronic data interchange (EDI) messages and exchanging data electronically with the trade are in place; this should include the implementation of a single electronic access point for trade.

• Authenticity of the messages is guaranteed (e.g. digital signature).

• Appropriate payment systems, including electronic data exchange with the banking system, are in place.

• Appropriate IT systems capable of interfacing with EU systems (e.g. integrated tariff management system (ITMS), Transit) are in place.

• Appropriate IT systems capable of accepting electronic data interchange (EDI) messages and exchanging data electronically with other agencies are in place.

IT application policy

• A computerised customs declaration processing system is implemented.

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• A computerised revenue collection and accounting system, including bookkeeping, is implemented.

• A computerised transit control system is implemented and integrated with the customs declaration processing system. An electronic client management and administration system must be available.

• A computerised selectivity system and tools for analysis of data generated by customs control activity are in use and in line with international standards (e.g. risk management).

• Computerised information, intelligence and documentation system(s) are implemented.

• External trade data for statistics are delivered to agreed schedules.

• Policy on freedom of information, security, data protection and health and safety is implemented (in line with guidelines from the Un, EU etc.).

• International trade data element codes, HS tariff, Un Edifact message standards are used in all applicable IT systems.

• Customs IT systems are capable of delivering electronic data for a computerised trade statistics system.

IT operational policy

• IT business processes are established and documented (user requirements, functional and technical specifications).

• Implementation procedures and user acceptance testing procedures are applied when new systems are implemented.

• A change of management plan, including impact assessment, must be operational.

• Roles and responsibilities are clearly defined and documented, including ownership and responsibility for new systems.

• The functions needed for access to applications are defined and documented.

• User manuals (preferably electronic) are produced when new systems are implemented.

• The information needed for management is defined and a management information system is developed.

• Appropriate systems are capable of different kind of audits at national and international level. Procedures for the maintenance of systems and the provision of central and local office support for IT systems and their associated components are in place and documented.

• A system for feedback (e.g. through the operation of help desks, hotlines, customs and trade user groups) is in place.

IT training

• Training rooms for IT training with the relevant equipment, database and Internet are available.

• A training strategy especially for IT staff is developed.

4. Future developments (electronic customs) important for candidate countries

Candidate countries have to be aware that there are ongoing IT developments in the EU within the field of electronic customs which have to be considered for accession.

In addition, candidate countries have to keep in mind during the accession process that:

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• appropriate IT systems capable of using the EU CCn and CSI transmission standards/system and the relevant IT applications are in place;

• interoperability between the national and the EU IT systems exists;

• other data codes adopted by the Commission are used in all applicable IT systems;

• customs IT system are capable of delivering electronic data for an Intrastat statistics system.

Cross references

Blueprints on Infrastructure and Equipment, and Trade Facilitation and Relations with Business.

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Map of the European Union

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The “Customs Blueprint” working group: customs experts from the customs administrations of the Member States of the European Union and from the European Commission meeting in Brussels to revise the customs blueprints

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Contact listFor more information on EU tax and customs mattersContact us

[email protected] or [email protected]

Visit our internet site

http://ec.europa.eu/taxation_customs/index_en.htm

Visit EUROPA, the portal to online EU information

http://europa.eu/index_en.htm

http://europa.eu/abc/index_en.htm

Mail

European Commission

Taxation and Customs Union Directorate-General

B-1049 Brussels Belgium

For general questions about the European Union contact EUROPE DIRECT: 00800 6789 1011

Contact information offices and relays in your country

http://europa.eu/euinyourcountry/index_en.htm

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COnTACT LIST

European Commission

Customs Blueprints — Pathways to modern customs

Luxembourg: Office for Official Publications of the European Communities

2007 — 89 pp. — 21 × 29.7 cm

How to obtain EU publications

Our priced publications are available from EU Bookshop (http://bookshop.europa.eu), where you can place an order with the sales agent of your choice.

The Publications Office has a worldwide network of sales agents. You can obtain their contact details by sending a fax to (352) 29 29-42758.

European Commission — Taxation and customs union


KP-77-07-173-EN-C

Customs Blueprint En

Documents

Transcript of Customs Blueprint En