Cover Technical Notes and Manuals
Buy Book in Print
Developing a Risk-Based Compliance Improvement Plan for Customs Administrations
Author:
Augusto Azael Pérez Azcárraga
Search for other papers by Augusto Azael Pérez Azcárraga in
Current site
Google Scholar Close
,
José M García-Sanjinés
Search for other papers by José M García-Sanjinés in
Current site
Google Scholar Close
,
Rossana A San Juan
Search for other papers by Rossana A San Juan in
Current site
Google Scholar Close
,
Selvin A Lemus
Search for other papers by Selvin A Lemus in
Current site
Google Scholar Close
,
Philip R Wood
Search for other papers by Philip R Wood in
Current site
Google Scholar Close
, and
Robert Kokoli
Search for other papers by Robert Kokoli in
Current site
Google Scholar Close
Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2025: Issue 002
Language:
English
Publication Date:
24 Jan 2025
DOI:
https://doi.org/10.5089/9798400292675.005
ISBN:
9798400292675
ISSN:
2075-8669
Pages:
39
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
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Download PDF (3.5 MB) Download Epub
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.
  • Collapse
  • Expand
Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund