Samoa

7.5 - Post-clearance audit

Articles	7.5.1 – 7.5.2 – 7.5.3 – 7.5.4 View measure text
Indicative date of implementation	22 February 2023
Definitive date of implementation	31 December 2027
Assistance required for implementation	Legal  Develop/review relevant legislations and policies for Post Clearance Audit (PCA) Policy  Develop a compliance assessment policy and procedure incorporating the connectivity with risk management  Develop a training plan/module to train Customs officials and agents on the concept of 'informed compliance' and train the target groups  Develop a methodology/approach to conduct a national compliance assessment on an annual basis Procedures Develop and update processes and procedures that incorporate these aspects of PCA:  Draft a compliance assessment policy and procedure incorporating the connectivity with risk management  Draft a training module to train Customs and the Agents on the concept of 'informed compliance' and train the target groups  Draft a methodology/approach to conduct a compliance assessment on an annual basis for the whole of Samoa  Conduct annual compliance assessments  Train Customs staff to conduct PCA as a compliance assessment tool Human Resources/Training  Capacity building and training for Customs officials to conduct Post Clearance Audit as a compliance assessment tool  Develop data analysis skills and knowledge for Customs and border agencies officials  Capacity building and training for Customs PCA officials on auditing techniques and methodology Information and Communication Technology  Enhance technological capacity of Border agencies necessary to implement PCA Infrastructure  Provision of appropriate technology and equipment to help implement PCA Tags: Information and communication technologies (ICT), Legislative and regulatory framework, Infrastructure and equipment, Human resources and training
Donor / Agency	To be determined
Progress reported	To be determined