Gabon

7.5 - Post-clearance audit

Articles 7.5.17.5.27.5.37.5.4
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Indicative date of implementation 31 December 2020
Definitive date of implementation 31 December 2023
Assistance required for implementation Technical and financial assistance:
Project (7): Establish an operational unit responsible for post clearance audits at the Directorate-General of Customs and Indirect Taxation

Estimated costs of project:
223.650 million CFA francs

 Strategic planning (development of an auditing strategy and a clear, gradual process);
 Capacity building (train customs staff to maximize efficiency of post-clearance audits, raise public awareness of analytical work needed to benefit from the system, provide training in accounting and auditing methods);
 Establish system of records/reports to provide customs management with sufficient evidence of achievements of audit team;
 Institute cooperation with traders (establish positive atmosphere of trust between traders and customs staff, since post clearance audits are often conducted on traders' premises);
 Ensure systematic use of ICTs;
 Recruit additional human resources and draw up a plan of training on auditing methods based on risk management for post-clearance auditing staff;
 Establish and implement an internal procedure for sharing of information with operational units and risk management to avoid duplication and conflicts regarding areas of competence.

Tags: Information and communication technologies (ICT), Legislative and regulatory framework, Institutional procedures, Human resources and training, Awareness-raising

Donor / Agency To be determined
Progress reported To be determined

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