República Democrática Popular Lao

7.5 - Auditoría posterior al despacho de aduana

Artículos 7.5.17.5.27.5.37.5.4
Texto de la medida
Fecha indicativa de aplicación 31 diciembre 2022
Fecha definitiva de aplicación 31 diciembre 2024
Asistencia requerida para la aplicación Asistencia técnica internacional para ayudar al Departamento de Aduanas, el Departamento de Alimentos y Medicamentos, el Departamento de Agricultura y el Departamento de Normalización y Metrología a introducir disposiciones adecuadas en sus respectivas leyes para autorizar la toma de muestras con miras a realizar segundas pruebas y examinar el informe de las segundas pruebas con arreglo a las disposiciones del AFC. También les ayudará a localizar laboratorios acreditados dentro y fuera de la región y a crear capacidad entre los funcionarios gubernamentales y los comerciantes para que aprovechen esa oportunidad.

Etiquetas: Marco legislativo y reglamentario, Recursos humanos y capacitación

Donante / Agencia

Banco Mundial

Informe de progreso
24 agosto 2022 — G/TFA/N/LAO/3/Rev.1  
Lao Customs has been following Post-Clearance Audit since 2007. However, PCA functioning in Lao Customs is confined to an asset verification exercise, rather than a comprehensive scrutiny of trader's own accounts and commercial records. Hence, it needs qualitative upgradation, including capacity building of the staff for making them more effective. Other border agencies also need to evolve PCA mechanism to supplement their risk-based border inspections.

The WB under the Lao PDR's Competitiveness & Trade Project (LCTP) aims to provide following support:

1. Strengthening the existing system of Post-Clearance Audit in Customs for enhancing compliance
2. Development of Operation Manual and guidelines for conducting PCA in Customs by using traders' own financial accounts and commercial records.
3. Introduction of post clearance audit in other agencies, like Food & Drugs Department and plant & quarantine agencies by restructuring their post-marketing compliance system.
4. Capacity building of various border agencies for an effective post-clearance audit.

However, due to fund constraints, WB support is limited and hence, support of development partners/WTO is required for the following activities:

(a) Development of Operation Manuals and protocols in non-Customs border agencies, for conducting PCA and sharing results with each other.
(b) Capacity building, especially the on-job mentoring of the officials of border agencies.

19 marzo 2021 — G/TFA/N/LAO/3  
Lao Customs has been following Post-Clearance Audit since 2007. However, PCA functioning in Lao Customs is confined to an asset verification exercise, rather than a comprehensive scrutiny of trader’s own accounts and commercial records. Hence, it needs qualitative upgradation, including capacity building of the staff for making them more effective. Other border agencies also need to evolve PCA mechanism to supplement their risk-based border inspections.
The WB under the Lao PDR’s Competitiveness & Trade Project (LCTP) aims to provide following support:
1. Strengthening the existing system of Post-Clearance Audit in Customs for enhancing compliance
2. Development of Operation Manual and guidelines for conducting PCA in Customs by using traders’ own financial accounts and commercial records
3. Introduction of post clearance audit in other agencies, like Food & Drugs Department and plant & quarantine agencies by restructuring their post-marketing compliance system
4. Capacity building of various border agencies for an effective post-clearance audit
However, due to fund constraints, WB support is limited and hence, support of development partners/WTO is required for the following activities beyond 2020:
(a) Development of Operation Manuals and protocols in non-Customs border agencies, for conducting PCA and sharing results with each other
(b) Capacity building, especially the on-job mentoring of the officials of border agencies

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