République démocratique populaire lao

24 août 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 mars 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