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Customs Blueprints
Pathways to modern customs
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Customs Blueprints
Pathways to modern customs
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Index
Foreword 5
Explanatory guidelines 7
Customs Blueprints 11
Legislation 13
Organisation and management 17
Human resource management 21
Customs ethics 23
Internal audit 25
Training 29
Trade facilitation and relations with business 31
Public relations and communication 35
Customs cooperation 39
Revenue collection 43
Risk management 45
Common agricultural policy: export controls 49
Border and inland control 51
Transit and movement of goods 55
Customs valuation 57
Post-clearance control and audit 59
Investigation and enforcement 63
Customs Enforcement on Intellectual Property Rights (IPRs) 67
Supply-chain security 71
Infrastructure and equipment 73
Customs laboratory 77
Information and communication technology 81
Checklist (example) 85
Contact list 89
Foreword
Foreword
As 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 first set of customs blueprints were This widespread use of the customs blueprints
developed in 1998 to assist the customs is in part due to the fact that today’s customs
authorities of central and east European services face similar problems and challenges
countries to prepare to operate in accordance all over the world. Creating the necessary
with EU legislation and standards in the light of operational capacity is the most difficult task
their upcoming accession to the European for any customs administration undergoing
Union. reform. Apart from its task of revenue
collection, customs has to demonstrate its
In the meantime, we have successfully ability to manage and control external borders
completed the enlargement of the European effectively and efficiently, in the interest of both
Union and welcomed 12 more new Member the wider population and, of course, trade
States, including my own country, Hungary. The operators. Customs also has to ensure that it
customs blueprints have proven to be a valuable facilitates trade. Globalisation, fast-growing
and useful tool for evaluating the operational trade and ever increasing traffic volumes force
capacity of customs administrations, both for the customs to harmonise regulations and
countries undergoing reforms and for those procedures as far as possible. Another new
providing assistance to them. We have noted challenge is the crucial role customs has to play
with a certain satisfaction that the customs in ensuring the security of the international
blueprints have enjoyed wide geographical supply chain. The response to this challenge,
application in recent years. What started as a together with action to protect intellectual
guideline for countries acceding to the European property rights and step up the fight against
Union has also been used as a guide by counterfeiting and piracy, is also a contribution
neighbouring countries, such as the Balkan by customs to the fight against terrorism and
countries and partner countries of the European organised crime and the protection of society
neighbourhood policy wanting to strengthen at large.
Customs Blueprints — Pathways to modern customs
The above developments, combined with the blueprints themselves to build up their
very positive experience had with the blueprints operational capacity, has provided much added
since 1998, led us to the decision, together with value to this revision exercise.
customs experts from the EU Member States,
that it was time to review the customs blueprints This updated version takes account of the growing
and to adapt them to the new tasks and dimension of geographical distribution and
priorities of today’s customs. application, offering pathways towards future-
orientated customs reform that can be adapted to
I am therefore very pleased to present this individual countries’ priorities and needs.
revised set of customs blueprints, which now
cover 22 key areas based on the best practices of Further details and useful information can be
customs administrations in the European Union. found in the explanatory guidelines, which set
They were developed jointly by customs experts out our ideas as to who should use the
from the European Commission’s Directorate- blueprints and how they can be put to best use.
General for Taxation and Customs Union and
from EU Member States’ customs I have no doubt that the customs blueprints will
administrations. The participation of experts provide a valuable tool and help us to fulfil our
from the new central and east European tasks and meet new challenges in a spirit of close
Member States, who used the customs and constructive cooperation.
Laszlo Kovacs
Explanatory guidelines
Explanatory guidelines
General The blueprints were then presented to all
customs administrations of the candidate
These explanatory guidelines describe the countries and they were given assistance to
background and purpose of the customs perform a gaps and needs analysis. The
blueprints, clarify the main headings within blueprints served as a guide throughout the
them, and set out our ideas on who should use accession process to help systematically build up
the blueprints and how they can be put to best the necessary operational and administrative
use. capacity a modern customs needs to meet the
challenges it has to face.
Background
Customs blueprints today
In July 1997, the Commission proposed a pre-
accession strategy for applicants for Over time, the geographical distribution of the
membership of the European Union. Correct customs blueprints has gradually extended
preparation of the customs and tax beyond EU borders. They have been used as a
administrations of the candidate countries was guide by neighbouring countries such as the
identified as a priority. Balkan countries and by our partner countries in
the European neighbourhood policy (ENP), in an
The Commission then set out its pre-accession effort to strengthen their administrative and
strategy for customs. Its aim was to provide operational capacity and to align and simplify
support to the candidate countries in the procedures and processes on EU standards. They
establishment of customs services that could have also started being used as reference
apply and implement Community and national documents in EU customs projects in a number
legislation and procedures to a standard of countries.
equivalent to that of the customs
administrations of EU Member States. African countries in the process of building up
customs unions have used them to plan their
Following the adoption of that strategy, the reform processes and to develop and implement
Commission worked in close cooperation with technical assistance projects in the customs area.
the EU Member States to define 13 key areas on In Asia, countries preparing for World Trade
which efforts should be concentrated when Organisation (WTO) accession or implementing
building up the necessary operational capacity WTO commitments have used them and receive
to ensure effective and efficient assistance to implement their commitments. The
implementation of EU trade and economic blueprints were useful in enabling them to
policy by the customs administrations of prepare their customs administrations to meet
acceding countries. the requirements in the area of trade facilitation
and trade-related technical assistance.
In spring 1998, a series of workshops was
organised between customs experts from the EU We believe that the reason for the success of
Member States, candidate countries for these documents is the fact that today’s customs
accession and the European Commission, who administrations are facing similar problems and
jointly drafted guidelines for each of the 13 key challenges all over the world. Creating the
areas. These became known as customs necessary operational capacity is the most
blueprints. difficult task, but it is also the most important
Customs Blueprints — Pathways to modern customs
Customs and trade facilitation experts from the ENP countries are working to strengthen the
EU Member States and the European administrative and operational capacity of their
Commission revised the 13 existing customs customs administrations and to align and
blueprints in a series of workshops and simplify procedures and processes on EU
identified nine additional key areas, for which standards, on the basis of commitments
new blueprints have been drafted. undertaken within the framework of the ENP.
Explanatory guidelines
• C
ountries preparing for WTO accession • Gaps and needs analysis
or implementation of WTO requirements
An assessment should be made of the gap
Special attention has been paid to the needs of between each blueprint and the existing
customs administrations that have to prepare for situation for the relevant customs function. The
compliance with WTO rules. Experience has outcome will confirm areas where everything is
shown that one of the most difficult tasks is to in line with the blueprint standards but also
implement the customs valuation agreement. highlight any shortfalls and thus the need to fill
Therefore, a specific blueprint on Customs those gaps. This can be done, for example,
Valuation has been created. through technical assistance or consultancy in
the fields of legislation, infrastructure,
• C
ountries undergoing customs equipment, training, etc.
or trade facilitation reforms in all regions
of the world It may sometimes be useful to prepare working
packages of certain blueprints only or to break
Customs administrations may wish to improve them down further to meet individual countries’
their capacity in a specific area. It can be useful needs and thus to prioritise the identified
to compare their own situation against the requirements.
blueprint standards so as to identify real gaps
and needs, to plan and target assistance more Prioritisation of needs is the next step following
effectively and/or to coordinate project the analysis, which should result in a clear
planning. Needs and priorities depend on the project plan, be it for comprehensive customs
political and economic context in each reform or just for a specific project.
individual country, and the level of ambition may
differ accordingly. Depending on the starting Should technical assistance be requested from
point, the blueprints could already help to the EU or other donors, this blueprint analysis
identify the most urgent key areas for reform should be used as a basis for donor coordination.
and to prioritise actions and needs.
• WCO Framework of Standards
Any assistance provided in the area of customs
and trade facilitation can be based on the Most customs administrations are members of
customs blueprints. the World Customs Organisation (WCO) and
many have signed up to the SAFE Framework of
How should the customs blueprints Standards. The customs blueprints would
be used? provide them with a valuable tool for
implementing the framework.
Their purpose is to help improve and build up
operational and administrative capacity in the Customs blueprint structure and layout
customs services by setting measurable standards
of achievement in the 22 key areas identified. Efforts have been made to take account of the
different backgrounds, cultures, structures,
The blueprints are intended to be used by the systems and working methods of the various
countries themselves as benchmarks against countries and regions, drawing on experience
which to measure shortfalls in operational gained. To ensure universal application, the
capacity, and make subsequent improvements. blueprints:
In this way, the blueprints set common standards
and assist in the coordination and targeting of – are written as ‘high-level’ statements rather
assistance. than specific conditions;
Customs Blueprints — Pathways to modern customs
– describe the guiding principles and key features Some aims, strategic objectives or key indicators
of each customs function in the key areas; are common to several blueprints. This is
intentional and serves two purposes — firstly, to
– make for flexibility on all sides whilst ensuring set out the most important criteria for the
compliance with EU best practice and customs functions in question, and, secondly, to
standards; draw attention to any linkages between
functions.
– provide an interface with key EU systems.
Cross references
The order in which they are set out, however,
does not signify their relative importance, which The blueprints as a whole describe EU best
will vary according to the situation in, and the practice and standards in the field of customs in
priorities of, each individual country. 22 key areas and should be seen as a package.
Some blueprints make specific cross references
• P
rinciples governing customs blueprint to certain others. This is done in cases where
headings there is a very close link or where it was
considered useful to draw special attention to
Aim other blueprints.
10
Customs Blueprints
Customs Blueprints
Pathways to modern customs
Legislation
Legislation
1. 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.
– provides effective powers for customs officers • National customs legislation is reviewed to
to administer and enforce customs legislation identify inconsistencies with EU customs
in line with international best practice and legislation and other international customs-
standards; related agreements.
– provides for customs penalties which are • National customs legislation is reviewed to
sufficiently strong to combat irregularities and identify overlaps with, or gaps in, its interfaces
fraud and to enforce the EU system of with other relevant national legislation
prohibitions and restrictions; provides a sufficient basis for automated and
computerised customs procedures.
– provides for an independent internal and
external audit of the customs service; • Inconsistent legislation is amended or
repealed.
– includes an appropriate system of appeals
against customs decisions;
13
Customs Blueprints — Pathways to modern customs
• A modern legal basis is established for the • Customs penalties reflect the concept of
customs administration, setting out the proportionality.
organisation and structure.
• Effective offence and penalty regimes to
• The scope of authority assigned to customs protect the national and/or EU external
administration to administer customs system frontiers from smuggling and organised crime
is established. are implemented.
• The legal basis for customs laboratories or • A system for seizure, restoration and disposal
partnerships with external laboratories or of seized goods is established.
other qualified analytical institutions is
established. • The system for dealing with arrested persons
respects human rights and democratic
• The administrative and operational principles.
competence of the customs administration is
determined and made public. • An appeals procedure, with time limits, is
established and made public.
Powers of customs officers
Information
• Customs legislation confers powers on
customs officers in line with the investigation • Clear, specific and timely information is
and enforcement blueprint. regularly provided to economic operators and
the public on proposed changes to customs
• Conditions under which customs officers’ legislation, customs procedures and customs
powers are to be used are clearly defined. documentation by appropriate means.
• Customs powers recognise the absolute • The powers and obligations of customs officers,
importance of human rights and respect for the customs penalties and the appeals
democratic principles, abiding by the decisions procedure are contained in books of instructions
of the European Court of Human Rights, the available to all customs staff, and are published
Council of Europe and the United Nations. through accessible means of communication to
economic operators and the public.
• Customs powers reflect the guidelines
published by the World Customs Organisation. • Instructions and public information are
regularly reviewed and updated.
• National customs legislation contains effective
sanctions against abuse of powers.
14
Legislation
• Where appropriate, agreements are concluded • The legal basis established for a national and
with the EU and/or other countries on internal audit service to audit the customs
cooperation and provision of information to administration is in line with the Blueprint on
combat smuggling, commercial fraud and Internal Audit.
criminal activity, and to improve the
effectiveness of the customs services. • Compliance of national customs legislation
with international customs-related legislation
• The legal basis established for the provision and standards is regularly audited.
and receipt of information specified in mutual
assistance agreements, in particular the Cross references
communication of confidential and personal
data to other bodies of other countries, must Blueprint on Investigation and Enforcement.
be within the framework of international
agreements and ensure equivalent data
protection.
15
Organisation and management
17
Customs Blueprints — Pathways to modern customs
• Top management is actively involved in and their responsibilities with regard to its
fully supports the business strategy. implementation.
• The business strategy is endorsed, supported • The operational planning process provides for
and sufficiently funded by government. regular progress reports from each
organisational unit to the central
• A strategic development unit (SDU) is set up administration.
within the customs administration to coordinate,
communicate, monitor, review and report on Structure and organisation
the implementation of the business strategy.
• The structure, functional organisation and
• The SDU is responsible for identifying precise allocation of resources throughout the
requirements for external donors/assistance (e. organisation are determined principally by
g. from the WCO, EU assistance programmes or operational demand.
bilateral sources) to develop priority areas in
the business strategy, and for coordinating the • The structure and functional organisation
provision of that assistance. enables the administration to interface
efficiently and effectively with key national
• Operational managers are acquainted with and international stakeholders.
and understand the business strategy and are
made responsible for its implementation. • The administration is empowered to make its
own decisions about structure, organisation
• A multi-annual strategic operational action and internal resource allocation.
plan and associated reporting system for the
customs administration overall, and for each • The structure, organisation, workload and
organisational unit within the administration, operational results are regularly and
is in place. systematically reviewed to ensure that they
remain appropriate.
• The operational action plan supports the
business strategy. • Reallocation of resources is determined by
these reviews.
• The operational action plan includes specific,
measurable, achievable, realistic and time- • The roles, responsibilities and links between the
constrained objectives for each organisational centre of the administration and its regional
unit. offices are clearly communicated to all staff.
• Managers of organisational units are directly • Clear organisation charts of structures and
and actively involved in agreeing on their functions are established and published.
contribution to the overall plan, and are
responsible for ensuring the delivery of results • Specific instructions for working methods in
in their units. each unit are issued to all staff.
18
Organisation and management
• Each managerial job description describes the procedures, and about changes to policies and
precise responsibilities for planning, organising, procedures.
directing and controlling the resources for
which the manager is responsible. • The internal communication system enables
and encourages top-down, bottom-up and
• An independent management system is in inter-functional communication.
place to monitor the activities of managers
and the staff for whom they are responsible. • Informal arrangements (e.g. departmental
newsletters, bulletins, intranet) are in place
• The system of appointing managers in the and provide information to all employees
administration is geared towards matching about current events within and affecting the
candidates’ skills and abilities to the organisation.
requirements of the job.
External communication
• A management development programme,
covering all of the key managerial skills and • Top management is seen to be actively
abilities identified by the administration concerned with developing effective and
efficient external communication.
Internal communication
• The external communication system facilitates
• Top management is seen to be actively the provision of information.
concerned with developing effective internal
communication. • The customs administration provides the
public with information concerning customs
• The internal communication system facilitates procedures and legislation (by means of the
the provision of information. Internet, brochures, seminars open to the
public, free telephone lines, etc.).
• Formal (e.g. staff instructions) and informal
(e.g. newsletters, intranet) arrangements are in • The customs administration presents the
place to ensure that managers and staff supervisory ministry, other government
receive relevant information in good time departments and key stakeholders with its
about new legislation and regulations, and achievements and its future plans by means of
about changes to existing legislation and an annual report.
regulations.
• The customs administration uses various
• The business strategy and any changes to it means to inform the public about the results
are explained to all employees and their of its work
feedback sought and assessed.
Cross references
• Formal and informal arrangements (e.g.
intranet) are in place to ensure that managers Blueprints on Human Resource Management,
and staff promptly receive relevant Training, Communication and Public Relations.
information about new policies and
19
Human resource management
• Development of an HRM system which defines • The HRM strategy, policies and systems fully
the functions, roles and responsibilities within support the delivery of the objectives
the structure of the customs administration. specified in the business strategy.
21
Customs Blueprints — Pathways to modern customs
• Distinct and integrated personnel systems are • Managers involve their staff in an attempt to
in place for recruitment, retention, improve the quality and performance of the
performance management and assessment, organisation.
promotion, career progression, training and
development, transfer, severance, dismissal, Motivation and satisfaction
retirement, remuneration and working
conditions. • Top management is both seen to be
committed and is committed to securing the
• A written and published policy for each system best possible pay and working conditions for
exists and is made available and applied in all the administration’s employees.
practice.
• A health and safety policy is in place and
• A forecasting and planning system is in place regularly enforced.
to predict and meet the administration’s future
employment requirements. • The workplace environment is designed to
provide all employees with modern and
• Job structures, loadings, grading and pay appropriate office accommodation, facilities
scales within each function of the and equipment.
administration are regularly audited to ensure
fitness for purpose. • The satisfaction of employees is regularly
measured by questionnaires and the results
• The operation of each personnel system used as guidelines for the improvement of
focuses on meeting the administration’s personnel policies and systems.
business needs by employing and deploying
staff of the right calibre, at the right time, in • Managers regularly (e.g. annually) consult their
the right place and at the right cost. staff to enable them to air their opinions and
identify expectations.
• A performance management system is in place
which enables the administration to collect Cross references
and assess qualitative data about employee
performance, and use that data to inform Blueprints on Organisation and Management,
decisions about employee deployment, Customs Ethics, and Training.
development, promotion and career
progression.
22
Customs ethics
Customs ethics
1. 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.
• Provision of information on ethics policy, and • The ethics policy observes all of the principles
of training, where appropriate, for every of the (Revised) Arusha Declaration
employee. (Declaration of the Customs Cooperation
Council Concerning Good Governance and
• Development and implementation of a Integrity in Customs).
management control system which ensures
that the ethics policy is applied in practice. • The ethics policy requires, as a minimum, that
all employees observe the rule of law, and are
• Development and implementation of a honest, fair and impartial at all times and in all
management and organisational system which circumstances.
eliminates or minimises opportunities for
misconduct and corruption. • The ethics policy stresses the importance of a
customer-orientated approach.
• Development and implementation of a
recruitment system which seeks to select new • A code of ethics (or similar document) setting out
employees who match the ‘ethics profile’ of ethics policy is developed, published and made
the customs organisation. available to all employees, and its observance
made mandatory as a condition of service.
• Development and implementation of a
system of internal sanctions for employee • The code of ethics includes a disciplinary code
misconduct. which specifies what constitutes misconduct,
and the sanctions which apply.
• Development of a remuneration system which
ensures a sufficient level of salaries to support Information and training
a reasonable living standard and ethically
correct behaviour. • Every member of staff receives a copy of the
code of ethics, and training where appropriate
23
Customs Blueprints — Pathways to modern customs
24
Internal audit
Internal audit
1. 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.
– Relationships with management, other • The legal basis should be established for a
auditors and other review bodies national audit service to audit the customs
administration.
– Staffing, training and development
25
Customs Blueprints — Pathways to modern customs
• The code of ethics should be established for • Competency — Internal auditors apply the
internal auditors. knowledge, skills and experience needed in
the performance of internal auditing services.
Scope of internal audit
Relationships with management, other auditors
• The purpose, objectives and responsibilities of and other review bodies
internal audit should be formally defined.
• The head of internal auditing should
• The organisational independence of internal coordinate internal audit plans and activities
auditing should be formally defined. with line managers, external auditing and
other review agencies to ensure the most
• The organisation’s objectives should be effective audit coverage is achieved and
established and monitored. duplication of effort is minimised.
26
Internal audit
assignment, the level of assurance that reported, subject to the provisions of these
management wishes to derive from the standards and the requirements of
opinion to be delivered, resource management.
requirements, audit outputs and target dates.
• The head of internal auditing should set
• Auditors should obtain and record sufficient standards for reporting and should make
relevant evidence to support their conclusions arrangements for the review and approval of
and to demonstrate the adequacy of evidence reports by audit management before issue.
obtained to support professional judgments.
• Reports should be clear, concise and
• Internal auditing should follow up constructive. They should be issued promptly
assignments. Follow-up will be a review of the and within specified timescales.
effectiveness of management’s response to
findings and recommendations. Quality assurance
Reporting
27
Training
Training
1. Aim
29
Customs Blueprints — Pathways to modern customs
trainer training and preferably have training • Records of individual training, backgrounds
experience. and progress are maintained and regularly
updated, and measures are taken to meet
• Where appropriate, skills and knowledge further needs identified during training
acquired through training should be cascaded programmes. These records are also made
down to other staff through a structured available to human resources management
system (presentations, demonstrations, (personnel function).
document sharing, etc.).
• All training, whether internal or external, is
• Full-time trainers constantly sustain their properly and sufficiently evaluated to assess
knowledge and experience in their area of all-round effectiveness and cost-effectiveness
expertise. (e.g. improved job performance) and identify
and address any changes that may be
• Training delivery includes a range and necessary.
combination of methodologies, reflecting the
training requirements and the target group. • Training strategy, policies, systems and
procedures are kept under regular review to
• Appropriate training resources are available to ensure that aims are achieved.
support training (documentation, electronic
resources, technical resources, training Cross references
centres/rooms, training room equipment, e-
learning function where possible, etc.). Blueprint on Human Resource Management.
30
Trade facilitation and relations with business
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.
• Creation and development of strategies, • Legislation and procedures are in line with
procedures and methods for cooperation international standards and commitments,
between customs, other relevant including World Trade Organisation (WTO)
governmental authorities and trade, to rules on trade facilitation, and based on
facilitate trade flows and to avoid duplication relevant international standards, notably those
of work. of the World Customs Organisation (e.g. the
customs tariff is to be based on the most
• Establishment of a service-orientated recent WCO HS system/Combined
approach towards trade by way of transparent Nomenclature).
and predictable procedures, regulations and
control methods, allowing the trading • National legislation provides for the right of
community to be fully aware of their rights appeal against decisions of customs.
and obligations and to correctly anticipate any
requirements arising from international trade • Rules and regulations are available and
operations, while ensuring transparency, communicated to the trading community
openness, mutual trust and respect between and their appropriateness is regularly
customs and trade. reviewed.
31
Customs Blueprints — Pathways to modern customs
• Where possible and appropriate, the required • Traders are subject to proportionate controls
documents and information from trade are that do not impose an unnecessary burden.
submitted to customs electronically. Any solution to regulate customs clearance
and cooperation establishes and maintains an
Processes and procedures adequate balance between control/security
and trade facilitation.
• A legal procedure exists for advance rulings on
tariff classification and origin of goods. • Customs controls are based on risk analysis.
• Simplified procedures for traders with a good • Mechanisms are in place for the public to
records of compliance are applied. provide information to customs about
irregularities relating to customs matters.
• Procedures for pre-arrival and pre-departure
processing of documentation are in place, so • The mission and the role of customs is regularly
as to expedite the clearance of goods. publicised to the public and trade (e.g. by
means of brochures, films or workshops).
• When performing customs control, including
post-clearance control, commercial Cooperation
documentation and records (including
computer records) already available to • The conclusion of memoranda of
customs are used to the maximum extent understanding (or equivalent instruments)
possible. between customs and the trading community
is given high priority.
• Any mandatory requirements for pre-
shipment inspections, consular fees and • Cooperation between customs and other
customs brokers are eliminated. relevant governmental authorities is
promoted, for example through enabling the
Organisation and working methods trading community to submit information data
to various authorities through a single access
• The importance of trade facilitation and point and enhancing practical cooperation
partnerships with business is made clear at all models.
levels of the organisation and is an integral
part of the overall business plan produced in • Cooperation fora such as customs consultative
accordance with the Blueprint on Organisation committees, comprising representatives from
and Management Blueprint. customs, trade organisations or representative
groups from the private sector and other
• Procedures are in place to ensure that all the relevant governmental bodies, are in place
relevant customs personnel are kept fully up and meet on a regular basis.
to date with significant national and
international trade developments. • Mechanisms are in place to ensure that
customs working methods and IT systems are,
• Customs procedures are uniformly applied. where appropriate, developed in cooperation
between customs and trade.
• Clear roles, responsibilities and levels of
authority are established for customs Service
personnel and publicised to trade as
appropriate. • The working/opening hours of customs are
flexible enough to meet the reasonable needs
32
Trade facilitation and relations with business
of the trading community. The working/ in line with relevant data protection standards
opening hours are coordinated with other and regulations.
border agencies, as far as possible, to ensure a
smooth flow of traffic. • Up-to-date and clear information on customs
tariffs, procedures and requirements is
• Customs clearance is performed with a provided to trade through appropriate means
minimum delay and a system is in place to of communication (Internet, brochures,
monitor and reduce waiting times. leaflets, etc.).
• Fees and charges for customs services are in • Consultation on customs procedures and
line with international standards (e.g. WTO, technical support on customs IT systems are
WCO), are made public, do not exceed the made available to trade by means of e-mail,
costs of services rendered and are not telephone or personal contact, such as a
calculated on an ad valorem basis. contact centre.
33
Public relations and communication
– demonstrates that customs work makes a • The strategy regulates the organisation of the
difference and provides added value by communication process, fast reaction/
showing that many important functions can response plans in crisis situations and internal
be carried out only by customs or can be best information flow mechanisms in support of
carried out by customs; the public relations function/spokesperson.
– raises acceptance and contributes to the • The public relations spokesperson function is
positive image of customs officers by showing established and maintained at regional level,
that their work is essential and appropriate for and closely cooperates with the central public
public welfare and safety; relations function/spokesperson, in line with
the national customs PR strategy.
– highlights the tangible results of customs
services. Recommendations applicable to information
35
Customs Blueprints — Pathways to modern customs
• The message of customs and information is • Instructions and public information are
prepared and constantly updated, and regularly reviewed and updated.
explains to stakeholders and citizens — in
line with the mission and strategic objectives Target audience
as defined in the business strategy — what
the customs service is doing, and how and • The scope and contents of information and
why. messages are processed and formulated to
match targeted groups, such as:
• A mechanism is in place both to ensure early
information/communication prior to events – the general public,
and to react immediately after an event/
incident. – the media,
• The information and messages provided are • One of the key criteria to be observed while
clear and transparent, easy to absorb, not addressing respective target groups is the
technocratic or bureaucratic, but exhaustive. different but appropriate level of protection of
confidentiality of various customs data and
• Training is provided for customs officers to operations carried out by customs.
improve their communication skills, where
appropriate, and in particular for the Examples of public relations activities
spokespersons and management.
• Suitable means and methods of access to the
Specific information widest possible audience are applied, such as:
36
Public relations and communication
37
Customs cooperation
Customs cooperation
1. 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 • Clearly defined roles and responsibilities are
between the customs and other national and established for each agency concerned with
international partners involved in trade border and inland control to avoid any
matters. duplication of activity or requests for
information.
• To develop sufficient operational capacity for
cooperation with national and international • Where appropriate, joint and coordinated
partners and establish technical and controls are applied and equipment is shared.
operational measures to regulate and
coordinate the functioning of integrated Strategy for cooperation
border controls.
• Memoranda of understanding (MOUs) or
• To establish a strategy for cooperation with similar instruments are concluded with the
partners. relevant national governmental authorities
such as the police, intelligence services, and
• To create and develop a climate of partnership state institutions involved in the control of
between the customs administration and international trade, etc.
other relevant authorities.
Climate for partnership
3. Key indicators
• Regular meetings are held to improve
National cooperation cooperation between the different
governmental authorities involved in
Legal basis international trade.
39
Customs Blueprints — Pathways to modern customs
40
Customs cooperation
• Information relating to customs security issues • IT systems are in place allowing exchange of
is exchanged in accordance with international information between customs, other customs
standards and agreements (e.g. World Trade administrations and all the relevant
Organisation (WTO), WCO). authorities.
Administrative capacity (common for all types • Data exchange through IT systems is based on
of cooperation) international standards, such as the WCO data
model, and in accordance with the regulations
• Internal regulations are in place defining the on data protection.
roles and responsibilities of customs and
procedures for implementing existing Cross references
cooperation instruments.
Blueprints on Border and Inland Control, Supply
• National legislation allows mutual assistance Chain Security, Infrastructure and Equipment,
between administrations. It is provided on Legislation, Investigation and Enforcement,
demand and, where possible and appropriate, Information and Communication Technology, and
also spontaneously. Trade Facilitation and Relations with Business
41
Revenue collection
Revenue collection
N.B.: This blueprint only concerns Candidate Countries and future Candidate Countries for accession to the EU
1. Aim
43
Customs Blueprints — Pathways to modern customs
systems for revenue collection and accounting • All revenue-related structures maintain
and detailed records maintained of these appropriate records and are capable of being
audits. audited, individually or collectively.
• Customs declarations and all other accounting • Appropriate competencies are described for
documents are retained for the periods specified personnel at all levels in the revenue collection
in the relevant customs control legislation. and management structures and training
programmes are in place to develop these
• Appropriate administrative action is taken in competencies.
respect of late or non-payment of duty or
other abuses of the deferment system. This • Management controls are in place to protect
action will include withdrawal of deferment and ensure the integrity of the revenue and
facilities. personnel.
• National accounting and customs legislation • Detailed instructions are in place for all
provides for the application of EU regulations revenue personnel, and management controls
governing EU own resources. are in place to ensure that instructions are
correctly applied.
• EU-compatible methods of payment, including
deferred payment, and security for customs Equipment and funding
purposes are in place.
• Registration, processing, accounting and
Organisational structure, personnel and training allocation of revenue liabilities are separate
modules of an integrated customs information
• A headquarters structure, responsible for system.
centralised revenue collection, management
and accounting, is in place. Cross references
44
Risk management
Risk management
1. Aim
45
Customs Blueprints — Pathways to modern customs
• Implementation of common priority control • Equivalent customs controls are carried out in
areas in which increased levels of risk priority control areas in an effort to tackle
analysis and customs controls for a Community-wide risks.
predetermined period should be applied.
These areas will be subject to joint risk Risk management process
analysis by experts in the particular field
with expertise from other available sources • The risk management process comprises the
considered appropriate. The outcome of this following:
joint risk analysis will be a uniform profile or
profiles. – Context is the environment in which the risk-
management process is performed and can
• For each location at which customs control is be influenced by various factors such as
exercised, risk profiles which take account in resources, and political, legal and social
particular of the economic situation of the circumstances.
region concerned are established, developed,
utilised and regularly reviewed. – Risk analysis examines and evaluates all
available information for operational
• Selection of consignments for customs purposes. Information can be gathered from
examination is based on a proper analysis of various sources, such as arrest and seizure
the risk involved. records, locally and internationally, other law
enforcement agencies, traders and other
• Risk indicators are continually revised on the governmental authorities.
basis of updated information from earlier
controls and results of investigation – Treatment of risks is the action to be taken
activities. (documentary or physical). Once risks have
been identified, analysed and assessed,
Measures to determine high-risk areas action must be taken to prevent the risks
from occurring or to minimise the
• Areas that might avoid or evade the customs consequences if they do.
enforcement efforts and the likelihood of this
occurring are assessed, and the consequences – Monitoring and review looks at the
of such occurrences, including consideration performance, effectiveness and efficiency of
of the types and quantities of contraband and the risk-management system and changes
the negative effects caused by evasion, are that might affect it.
calculated.
Cooperation
• Potential deficiencies within the customs
administration and the likelihood that these • Close working relationships, including regular
deficiencies are preventing customs from meetings with other administrations or the
operating at full efficiency are analysed and agencies involved in the control of goods, are
the consequences of these deficiencies held in an effort to improve cooperation both
calculated. nationally and internationally.
• The risk profiles introduced should include a • Regular exchanges of information and
start and end of review date to ensure regular experience are encouraged between national
monitoring of the impact and the results of the and international customs and other relevant
profile with a view to determining the best authorities.
implementation period.
46
Risk management
• Joint and coordinated controls and operations Relations with the public and trade
are applied, based on a common risk analysis
process wherever appropriate. • Facilities for the receipt of relevant information
from the public are established and working.
Internal communication
• Memoranda of understanding are signed with
• Formal (e.g. staff instructions) and informal major trade and transport bodies.
arrangements (e.g. newsletters) are in place
to ensure that management and staff • Regular and close customs cooperation with
promptly receive any relevant information trade organisations is in place.
about new legislation and regulations, and
about changes to existing legislation and • Agreements are developed and implemented
regulations. for access to trade information for risk-
assessment purposes.
• Formal and informal arrangements are in place
to ensure that managers and staff promptly • Where possible, electronic links are
receive any relevant information about new established with trade.
policies and procedures, and about changes to
policies and procedures. Facilities, equipment and computerisation
47
Common agricultural policy: export controls
1. Aim
• Development of customs controls which • Regular and timely information to the paying
comply with EU regulations concerning the agency of the results of customs controls
monitoring carried out at the time of export of effected, so that the sufficiency of these
agricultural products receiving refunds, the controls may always be taken into account
physical checks carried out when agricultural before a claim is settled.
products qualifying for refunds are exported
and the common detailed rules for the 3. Key indicators
application of the system of export refunds on
agricultural products. Legal basis
49
Customs Blueprints — Pathways to modern customs
• EU regulations, guidelines and • The internal control system must ensure that
recommendations relating to export controls the above results/checks are accurate, timely,
of agricultural goods falling under the CAP are complete and authorised.
incorporated as far as possible in national
legislation. • CAP controls are exercised to allow facilitation
of legitimate trade.
Risk analysis and selectivity
Cooperation
• Intelligence and information systems to
support CAP control are established, • Clearly defined roles are established for each
developed, utilised and regularly reviewed. organisation concerned with CAP controls.
• Specific risk profiles for the export control of • Clear mechanisms established for cooperation
CAP goods are established, developed, utilised with the paying agency.
and regularly reviewed.
• Regular meetings are held to improve national
• Selection for customs examination is based on and local cooperation and exchange of
a proper analysis of the risk involved. information between the relevant organisations,
such as the ministry of agriculture, veterinary
Systematic, comprehensive and flexible controls services, paying agencies, customs, etc.
• CAP controls must always be carried out Management, employees and training
without any prior notice whatsoever and must
be completely unexpected. • An overall CAP control policy is established for
the administration, made available to all
• CAP controls must be at the rates and border and inland control staff and its
conditions stipulated in EU regulations. application monitored by management.
• Samples of CAP goods must be representative • Specific training modules are developed and
and taken in accordance with comprehensive delivered to all staff concerned.
sampling instructions.
Facilities, equipment and computerisation
• If the refund rate depends on particular
components of the CAP good, the assistance • Good-quality equipment and examination
of a laboratory is required. facilities are provided for all CAP controls. CAP
controls should lead to a greater number of
• CAP controls determine the quantity, nature risk-based examinations and consequent
and characteristics of the goods. CAP controls detection of irregularities.
confirm whether CAP goods actually leave the
territory of the Community. • Customs CAP-control systems and procedures
are computerised where appropriate and in
• Customs authorities must ensure that CAP line with the overall IT strategy.
goods are not substituted between the offices
of export and exit. Therefore, substitution Cross references
checks must be performed at points of exit
from the EU. Blueprints on Legislation, Border and Inland
Control, Customs Laboratory, Risk Management,
• The results of checks of CAP goods must be Infrastructure and Equipment, Information and
accessible to all staff concerned at all times. Communication Technology, and Training.
50
Border and inland control
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.
51
Customs Blueprints — Pathways to modern customs
Systematic, comprehensive and efficient controls how to check specific goods and take samples
in a sound and safe manner).
• Customs controls are exercised to allow
facilitation of legitimate trade, with the Cooperation
possible use of inland rather than border
controls, where appropriate. • Clearly defined roles are established for each
government agency concerned with border
• Customs controls are exercised throughout the and inland controls (border police, fiscal
customs territory, with the use of mobile administration, veterinary or phytosanitary
control units, where appropriate. service, etc.), without duplication of activities,
based on agreements concluded at central,
• Customs controls of goods take into account regional and local level if appropriate
relevant prohibitions and restrictions.
• In case of shared responsibilities between
• Customs controls for purely fiscal purposes are control agencies, one should have a leading
based on classification, origin and value of role assigned, with customs having a leading
goods while providing for duty suspension role in the control of goods.
and relief regimes where this is consistent with
revenue risk. • Appropriate joint and coordinated controls
between customs and the respective
• Customs controls encompass questioning, government agencies are applied, with the aim
non-intrusive scanning, physical examination, of optimising expertise and avoiding time delays.
sampling, analysis, documentary checks and
audit of commercial systems and records. • Harmonised working practices and associated
training are developed by different customs
• Customs controls of passengers are based on a services on both sides of the border and joint
‘clearway’ (e.g. green and red channel) system, border controls are exercised, where possible.
where appropriate, and encompass
interception, questioning and search of • Coordinated opening hours and traffic
persons and accompanied luggage where management are introduced on both sides of
appropriate. land/waterway borders and between all
agencies involved in the clearance of goods.
• Customs controls are regularly revised on the
basis of registered and updated information • Joint contingency plans are established for
derived from earlier controls and the results of dealing with unusual cases (e.g. nuclear
investigation/enforcement activities. material, live animals, hazardous chemicals).
52
Border and inland control
different authorities and agencies to be • Control and examination facilities allow proper
submitted (where possible electronically) to separation of commercial and passenger
the same access point is defined at national traffic, and provide a safe and user-friendly
level, with the aim of avoiding duplication and working environment.
facilitating trade.
• Radio and telecommunication facilities which
Relations with trade and the public support and enhance operational
effectiveness have been introduced.
• Memoranda of understanding are signed with
major trade and transport operators (e.g. • Tools and equipment which enable a higher
airlines, shipping agents and freight level of vehicle and cargo examination (e.g.
forwarders) and access to relevant trade tool kits, vehicle lifts, fork-lift trucks) as well as
information for risk-assessment purposes is in the detection of concealed illegal goods (e.g.
place, where possible also electronically. nuclear material, drugs, explosives) are in
regular use and available to staff involved.
• Regular and updated information (e.g. public
notices, internet publications, leaflets) on • Appropriate tools and equipment (including
customs legislation, procedures, prohibitions personal protective equipment) are used
and restrictions is provided to traders and the when samples are taken for more detailed
public. laboratory examinations.
• Facilities for the receipt of the relevant • Customs control systems and procedures are
information (e.g. hotlines) from the public are automated wherever there are clear benefits
established and maintained for both customs and the public (including the
trading public).
Management, personnel and training
• Non-intrusive inspection equipment using x-
• An overall border and inland control policy is ray and gamma-ray technologies is being
established for the administration, made deployed at border crossings and in sea- and
available to all border and inland control staff, airports.
its application is monitored by management
and specific training is provided (including • Radiation detection portals are used at cargo
language training for officers working at terminals where appropriate.
international border posts).
Cross references
Facilities, equipment and information
and communication technology Blueprints on Risk Management, Infrastructure
and Equipment, Trade Facilitation and Relations
• Good-quality equipment and examination with Business and Customs Cooperation.
facilities are provided for all traffic, leading to
efficiency of risk-based examinations and
consequent detection of offences.
53
Transit and movement of goods
• Development and implementation of a transit • A competent manager and a task force, who
system, including modern EDI technology for have access to and influence with top
the collection, processing and transmission of management, are made responsible for
transit data adopting legal, operational and organisational
measures.
• Development and implementation of a
reliable guarantee system to ensure payment • National legal transit provisions are
of any debt incurred in respect of goods. compatible with the provisions of international
customs conventions, agreements and
• Development and implementation of recommendations (e.g. WCO International
identification measures, including the Convention on the Simplification and
obligation to use suitable/approved means of Harmonisation of Customs Procedures) and, to
transport for transport under the customs the extent possible, with regional customs
seals. conventions (e.g. EC/EFTA Convention on a
common transit procedure)
• Development and implementation of an
effective system of simple and simplified • National operational transit measures are
transit procedures (e.g. authorised consignor developed to complement the legal provisions
and consignee status). Creation and (e.g. management plans, instructions,
development of long-term and sustainable guidelines).
partnerships between the customs
administration and all other participants or • A modern EDI system is implemented for the
stakeholders in the transit system. transmission of transit data that has been
collected and processed.
• Development and provision of the necessary
resources for training customs personnel and • Transit controls facilitate legitimate trade and
provision of the requisite information to all the movement of goods through the use of
other participants in the transit system. intelligence-led risk analysis and selectivity
techniques.
55
Customs Blueprints — Pathways to modern customs
56
Customs valuation
Customs valuation
1. 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 • Procedures are in place for efficient post-
on transaction value, in accordance with the clearance controls in the field of customs
WTO agreement. valuation, based on risk analysis.
57
Customs Blueprints — Pathways to modern customs
• The training system ensures a consistent – training with the participation of national
approach to customs valuation throughout a law agencies.
country by way of:
Cross references
– instructions for customs officers issued at
national level, and Blueprints on Legislation, and Trade Facilitation
and Relations with Business.
58
Post-clearance control and audit
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.
59
Customs Blueprints — Pathways to modern customs
• Central and local audit/post-clearance • Local management ensures that audits are
organisational structures are in place. properly planned, implemented and reported
to uniform standards.
• The national audit policy is in place.
• The procedures and methodology applied by
• The centralised administration responsible for the audit service are continuously developed.
coordinating the work and performance of the
local audit units, providing adequate training • The facilities, tools, IT systems and access to
and development of skills for auditors and information systems needed for audit units
their managers and ensuring uniform quality and auditors to implement their duties are
of audits throughout the administration (e.g. provided.
checklists, minimum standards) is in place.
• National guidelines are available for all
• Efficient cooperation systems are in place to auditors, to ensure uniformity and quality of
exchange information with all customs post-clearance control and audit.
control areas within national customs
organisations. Training strategy
• The necessary mechanisms are in place for: • Training programmes are organised to provide
auditors with knowledge, (and training courses
– national inter-agency cooperation and to refresh and update such knowledge),
exchange of information (other familiarise them with new systems and
governmental authorities), procedures, attitudes, methodologies and
upgrading skills and experience, for better
– international inter-agency cooperation and performance and higher standards of customs
exchange of information (foreign customs auditing.
and other authorities),
• Auditors are trained on a continuous basis in
– cooperation and exchange of information the various fields relevant to their duties:
with trade organisations (trade associations,
port authorities, shipping companies, etc.). – customs procedures and rules that have to
be applied,
Management system
– risk analysis and risk assessment,
• The responsibilities of local managers and
central administration are clearly stated. – bookkeeping,
• Audits are planned and coordinated nationally – electronic data processing (EDP) auditing.
and locally.
• Appropriate training is provided for all
• Quality assurance and control of procedures auditors and team leaders and audit
are established to ensure broad uniformity of managers.
auditing standards.
60
Post-clearance control and audit
• Special training programmes are organised for • Audits are conducted in accordance with
newly recruited audit staff in order to make periodic audit plans based on national audit
them aware of the quality standards required policy, local needs and risk analysis.
for audits.
• The national risk management system is
• Annual training programmes are planned on a established.
needs assessment basis.
Cross references
Audit planning policy
Blueprints on Training, Risk Management, Trade
• All audit work and audit planning is in line with Facilitation, and Customs Cooperation
and supports national customs strategies.
61
Investigation and enforcement
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.
63
Customs Blueprints — Pathways to modern customs
• Intelligence teams are established with • A central coordinating body responsible within
responsibility for collection and analysis of customs for international cooperation is
information and dissemination of up-to-date established.
information and trend data to investigation
and enforcement staff. Relations with the public
• Specialist teams and mobile groups operating • Regular and updated information (e.g. public
throughout the territory of the Member State notices, press releases, Internet publications,
are in place to conclude enforcement action. leaflets) about customs legislation,
procedures and results is provided to the
• Facilities (e.g. Internet, e-mail, online access to public.
relevant databases and information systems)
for the receipt of information and intelligence • Regular efforts (e.g. campaigns against drug
are in place and working. smuggling, pornography, weapons, IPR
infringement, etc.) are made to improve public
Cooperation perception of customs’ role in the protection
of society.
• Agreements and protocols on mutual
assistance are agreed with other states’ customs • Facilities for the receipt of relevant information
services and other foreign government (e.g. hotlines and informants) from the public
authorities to develop sustainable cooperation. are established and working.
64
Investigation and enforcement
• Investigation and enforcement systems and Intellectual Property Rights, Infrastructure and
procedures are computerised wherever Equipment, and Information and
necessary and appropriate. Communication Technology.
Cross references
65
Customs Enforcement on Intellectual Property Rights (IPRs)
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.
• Establishment of a simple, user-friendly and • Customs authorities can take action against
regular cooperation mechanism with IPR right goods suspected of infringing IPR under any
holders customs procedure (e.g. import, export,
transit, re-export, transhipment, warehousing,
• Development of appropriate coordination and processing) and ex officio.
cooperation mechanisms between customs
and other law enforcement agencies involved Organisation
in IPR protection.
• A centre of operational expertise is set up in
• Establishment of a central IPR unit for direct communication (24/7 basis) with
coordination of IPR-related risk analysis, frontline customs officers, customs IPR and
intelligence, database, and training of customs other required specialists.
IPR specialists.
67
Customs Blueprints — Pathways to modern customs
• Specific risk-analysis modules for control of equipment (such as computers, digital cameras,
counterfeit and pirated goods are developed scanning devices, UV lights, microscopes).
and implemented.
International cooperation
• This centre is responsible for strategic
departmental planning, cooperation with • Practical tools, such as a risk-management
national agencies, dissemination and receipt guide, statistics (data) and trends analyses, are
of information regarding IPR infringement developed by customs authorities and shared
alerts, upgrading of recognition details, in international forums through bi-/multilateral
international cooperation, creating profiles, agreements with trading partners.
receiving and processing applications for
action from IPR right holders, interactive • Customs cooperation agreements and
cooperation with right holders, archiving IPR partnership and cooperation agreements with
cases and statistical recording, and a mutual assistance component provide the
identification of trends. legal basis for the exchange of officials and
IPR-related information (including training or
Training sharing expertise).
• Customs IPR specialists should be provided with • Signing MOUs with major trade
and trained in the use of technological representatives, airlines, shipping companies,
68
Customs Enforcement on Intellectual Property Rights (IPRs)
express carriers and the like would encourage immediate significance (e.g. a central
cooperation and improve controls through electronic mailbox monitored by an anti-
better information exchange and broader counterfeiting specialist who could ensure
awareness of the risks presented by traffic in real-time transmission via the risk-
counterfeit goods. management system to anti-counterfeiting
specialists in major ports and airports and at
• Businesses and right holders should be land frontiers).
encouraged to lodge applications for action
with customs, in particular SMEs (small and Cross references
medium-sized enterprises). This approach
should be encouraged via regular customs/ Blueprints on Public Relations and
business exchanges used to examine new Communication, Organisation and Management,
problem areas. Information Technology, Risk Management,
Border and Inland Control, and Training.
• A system is established which enables
businesses to provide information on cases of
69
Supply chain security
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.
• Reducing controls for reliable traders (AEO). • International standards (e.g. World Customs
Organisation (WCO) SAFE Framework of
• Introduction of a mechanism for setting Standards) are in place.
uniform risk selection criteria for controls,
supported by computerised systems. • International agreements providing for mutual
recognition of customs security controls and
• Increasing security in international supply standards are in place, along with trade
chains from end-to-end. partnership programmes.
• Development of a legal basis providing for the • Rules for data exchange with other countries
introduction and implementation of all the are laid down.
relevant measures.
71
Customs Blueprints — Pathways to modern customs
Facilitation, equipment and information • The relevant organisational measures and staff
and communication technology requirements (e.g. definition of roles and
responsibilities for issuing authorities or
• A trader identification system based on auditors) are in place.
international standards is developed.
• Training for customs staff (e.g. counter-
• IT support for the electronic submission of terrorism issues, risk management, use of non-
pre-arrival/pre-departure information, for risk intrusive inspection equipment, radiation
assessment and for the issuing of AEO detection) should be developed and
certificates should be in place. implemented.
• Customs should use non-intrusive • Training for customs staff and economic
inspection equipment based on modern operators on AEO programmes should be
technologies at border crossings, cargo made available.
terminals and in sea- and airports (e.g. x-ray
detection equipment). • Relevant information on strategic objectives
for staff and economic operators is prepared.
Organisation, staff and training
• Customs plays an active role in bilateral and
• An AEO application and issuing procedure is in international activities geared towards mutual
place. recognition and reciprocity of security controls
and standards and of business partnership
• A system for pre-audits is developed. programmes.
72
Infrastructure and equipment
73
Customs Blueprints — Pathways to modern customs
• A system is in place to regularly review and • Suitable facilities, equipment and information
assess the scope for more modern and cost- and communication technology are provided
effective infrastructure and equipment to the nationally agreed standard.
technologies.
Organisation
• Requests for investment in infrastructure and
equipment are systematically assessed, by a • The location and organisation of customs
designated headquarters unit, against clearance points reflects the real needs of
investment policy. trade and trade operators and takes account of
international trade traffic flows and possible
• The location and amount of all existing changes.
infrastructure and equipment are
economically and functionally justified in • To ensure a smooth flow of traffic at the border
order to maximise the use of available area, sufficient parking and waiting areas
resources (human, infrastructure, training, should be created, including for vehicles
equipment, etc.), and to take account of carrying dangerous goods.
logistics needs.
• Separation of cargo and passenger traffic flows
• An inventory/asset management system is should be explored and be taken into account
used to monitor the location, use and state of in the planning phase.
repair of the customs administration’s
infrastructure and equipment. Cooperation
• Legal issues concerning ownership of customs • The scope for cooperation on investment, for
buildings are clarified and rules of cooperation example in new premises, with the relevant
with the owners of buildings rented by authorities and other stakeholders and
customs are established. neighbouring customs services is actively and
regularly explored.
• Improvement of main roads leading to the
border should be coordinated with the • Joint use is made of infrastructure and
construction projects planned for the border equipment with other agencies and
post. neighbouring customs services, where
possible.
• Instructions for safe and proper use and
maintenance of infrastructure and equipment • Exchange of information and experience
are drafted and published, and available as between customs and other relevant
necessary to all relevant staff. authorities on the effective and efficient use of
infrastructure, equipment and working tools
• Systems are in place to ensure that (x-ray systems, radiation detecting gates,
infrastructure and equipment are protected sniffer dogs, detectors of chemicals, etc.), is
against, for example, damage, misuse, theft, established at local, regional, national and
loss, and, where needed, weather conditions. international level.
74
Infrastructure and equipment
75
Customs laboratory
Customs laboratory
1. 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.
• Cooperation with other customs laboratories • A competent manager, who has authority and
and other official authorities and qualified access to and influence with top management,
analytical institutions inside and outside the is made responsible for laboratory
country. organisation.
• Development of training and cooperation • The customs laboratory employs the number
programmes to meet the specific needs of of qualified personnel needed to perform their
customs laboratory personnel and thus to tasks to a sufficient quality level and without
maximise the effectiveness of laboratory unjustified delays.
operations.
• The customs laboratory has adequate facilities,
3. Key indicators including energy sources, lighting, ventilation,
etc., and environmental conditions to ensure
Legal basis correct performance of laboratory activities.
77
Customs Blueprints — Pathways to modern customs
reference materials, standards, chemicals and procedures developed by the laboratory itself,
other consumable materials to cover the providing proper validation and evidence that
specific needs and priorities of the country. the requirement for a specific intended
purpose is met.
• The customs laboratory has access to the
scientific, analytical and other technical • The customs laboratory preferably uses
literature and electronic information sources methods and procedures which are
(such as the European Customs Inventory of harmonised among other customs laboratories
Chemical Substances (ECICS) or the Intra to ensure uniform results and interpretation.
Laboratory Inventory of Analytical
Determination (ILIADe)). • The customs laboratory provides technical and
scientific support for customs officers in
• As regards the common quality policy, the sampling and sample handling, use of
customs laboratory develops, implements and specialised rapid screening detection and
works under a quality management system measurement equipment, such as portable
based on internationally recognised quality detectors for drugs, explosives, radiation, false
standards (such as ISO/IEC 17025). documents, fiscal markers, and in using video-
endoscopes, etc.
• The customs laboratory is able to provide
laboratory examinations and analyses of Cooperation
samples for all customs and related purposes,
whether by way of its own laboratory • The customs laboratory cooperates with other
examinations or through the coordination of laboratories and/or customs laboratories
outsourced services. inside or outside the country or a network of
laboratories is created.
• Written guidance (procedures) are in place for
customs and laboratory staff in respect of (i) • The customs laboratory develops formal and
sampling procedures, (ii) handling samples, informal partnerships (e.g. by memoranda of
including their safe and environmentally sound understanding or cooperation agreements)
disposal, return of non-destroyed samples to with other qualified external laboratories and/
inspected bodies, storage and handling with or other analytical institutions (state
both laboratory and arbitrary (duplicate) authorities, research and development centres,
samples, and (iii) maintenance of security and universities, etc.) inside and outside the
hygiene in the working environment. country, in order to resolve specific problems
and share expertise, experience and
• The customs laboratory works in accordance information where relevant. If appropriate, the
with the relevant legislation and/or other customs laboratory can take part in scientific
otherwise published and documented projects.
methods, procedures and international
standards (These may include technical • In order to ensure sensible use of resources,
standards issued by, for example, the laboratory centres equipped with
International Organisation for Standardisation specialised analytical systems and
(ISO), the European Committee for employing highly qualified staff are set up
Standardisation (CEN), the American Society to share scientific knowledge and expertise
for Testing Materials (ASTM), the International in advanced specialised techniques and/or
Dairy Federation (IDF), and other international to control and examine certain commodities
or national norms and scientific literature). The (e.g. the European network of customs
customs laboratory also uses methods and laboratories).
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Customs laboratory
• Customs laboratory specialists are involved in • The customs laboratory provides technical and
consultation whenever relevant new or scientific support, and, where appropriate, the
amended legislation is drafted. training to customs officers involved in
sampling and sample handling, in the use of
Personnel and training correct sampling procedures, labelling,
sealing, packing and transportation of
• Laboratory personnel are adequately qualified samples, in the relevant health and safety
through their education, training, experience precautions, and in the application of
and/or demonstrated skills, as required for the technology in the field, including rapid
specific needs of the work in the customs specialised screening, detection and
laboratory. measurement equipment.
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Information and communication technology
1. Aim
– an IT strategy for the customs administration – there is a balance between facilitation and
which supports the achievement of its control in a paperless customs and trade
business objectives, environment;
– customs IT systems (hard and software) – the time for the clearing process and the
which meet the user requirements of the number of manual operations are reduced
customs administration, the trade, as much as possible;
government departments and other
relevant institutions, – data exchange systems with neighbouring
countries are in place wherever possible;
• Ensuring that:
– the qualified human resources needed are
– IT systems take advantage of the latest available to implement the strategic
technology to achieve the customs objectives.
administration’s goals;
3. Key indicators
– the value of the administration’s IT data
resources is maximised by delivering IT management policy
consistently high quality and value-for-
money services and systems; • A top-level manager responsible for the IT
function in the customs administration is
appointed.
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Customs Blueprints — Pathways to modern customs
• Training requirements for users and technical • Appropriate IT systems capable of interfacing
IT experts are identified, implemented and with EU systems (e.g. integrated tariff
documented. management system (ITMS), Transit) are in
place.
• Procedures for monitoring the functionality
of existing systems are documented and • Appropriate IT systems capable of accepting
applied. electronic data interchange (EDI) messages
and exchanging data electronically with other
• Feedback, monitoring, evaluation and agencies are in place.
control standards are developed and
operational. IT application policy
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Information and communication technology
• A computerised revenue collection and • Roles and responsibilities are clearly defined
accounting system, including bookkeeping, is and documented, including ownership and
implemented. responsibility for new systems.
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Customs Blueprints — Pathways to modern customs
• appropriate IT systems capable of using the EU • customs IT system are capable of delivering
CCN and CSI transmission standards/system electronic data for an Intrastat statistics
and the relevant IT applications are in place; system.
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Checklist (example)
Area:
Priority of the blueprint (regular/high/very high):
Start date of activity:
End date of activity:
Key indicator Strength Weakness Oppor- Threats Necessary activities/resources/ Responsible Status
tunities priorities officer
85
Checklist (example)
Map of the European Union
87
Customs Blueprints — Pathways to modern customs
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
88
Contact list
Contact list
For more information on EU tax and customs matters
Contact us
Taxud-info@ec.europa.eu
or TAXUD-B1@ec.europa.eu
http://ec.europa.eu/taxation_customs/index_en.htm
http://europa.eu/index_en.htm
http://europa.eu/abc/index_en.htm
European Commission
B-1049 Brussels
Belgium
http://europa.eu/euinyourcountry/index_en.htm
http://ec.europa.eu/enterprise/networks/eic/eic.html
89
European Commission
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 Blueprints
Pathways to modern customs