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WTO Symposium on Pr actical Experience of Implementing Trade Facilitation Measures Post-Clearance Audit Case Study

WTO Symposium on Pr actical Experience of Implementing Trade Facilitation Measures Post-Clearance Audit Case Study . July 10, 2012 Judith Han Director, Department of Valuation, DGOC Chinese Taipei . Brief overview of PCA Application of IT systems Case study

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WTO Symposium on Pr actical Experience of Implementing Trade Facilitation Measures Post-Clearance Audit Case Study

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  1. WTOSymposium on Practical Experience of Implementing Trade Facilitation MeasuresPost-Clearance Audit Case Study July 10, 2012 Judith Han Director, Department of Valuation, DGOC Chinese Taipei

  2. Brief overview of PCA Application of IT systems Case study Costs and outcomes of implementing PCA Continuing improvements Conclusions Outline

  3. Implemented from 2002 Establish PCA framework Identify targets for auditing; e.g. incorrect classification, valuation, country of origin Recover evaded duties; impose fine and/or penalty Place traders acting abnormally on watch list Refer to competent agencies for further investigation Brief overview of PCA

  4. Tariff operation system Valuation database Customs information system Import/export trade statistics management system PCA management and operation system Others Application of IT systems

  5. Background—target at high-risk imported goods Alert--undervaluation Risk Identification-no transaction documents Analysis--possible customs fraud Procedures--check with bank and foreign attachés Key Issues: different wire transfer amount, falsified invoices Outcome: US$208,200 evaded duties & fines to be levied Lessons taken: enrich valuation database, enhance scrutiny, instruct importers Case Study

  6. Costs of implementing PCA(for fiscal year 2010 - ’11)

  7. Outcomes from implementing PCA(for fiscal year 2010 – ‘11)

  8. Integrating related IT systems and valuation database Strengthening ability to analyse and identify risk Continuing Improvements

  9. EfficiencyEffectiveness Cost & Benefit; Ensure Compliance Trade Facilitation Monitor of non-Com. 3Es Enlightenment Experience Sharing - Domestically - Within WTO Conclusions

  10. Thank you for your attention !

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