Developing a Risk-Based Compliance Improvement Plan for Customs Administrations

Augusto Pérez Azcárraga, José García-Sanjinés, Rossana San Juan, Selvin Lemus, Philip Wood and Robert Kokoli

No 2025/002, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: This technical note offers practical guidance to senior managers and technical staff in Customs administrations for developing a Compliance Improvement Plan (CIP) using an Integrated Risk Management (IRM) approach. It clearly outlines the components of a CIP based on IRM, explains what it entails for a Customs administration, and how to develop it step-by-step. Additionally, it underscores the importance of identifying and implementing tailored treatment measures for various trader segments, which is crucial for enhancing compliance levels. Furthermore, it emphasizes the need to identify key vulnerabilities within processes that may lead to the realization of risks, proposing appropriate strategies to address them. The note also highlights other critical factors that must be considered to ensure the effective implementation of a CIP.

Keywords: Customs Administrations; risk management; integrated risk management; transactional risk management; customs compliance; compliance improvement plan; trade facilitation; segmentation; treatment measures; compliance indicators; compliance risks; institutional risk; governance; core customs processes; global risk index; core Customs process; IRM approach mean; risk management committee; compliance risk; views ofthe IMF; Customs administration core functions; Interest rate parity; Compliance improvement plans; Value-added tax; Global (search for similar items in EconPapers)
Pages: 39
Date: 2025-01-24
New Economics Papers: this item is included in nep-int and nep-rmg
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