Customs Blueprint En | Internal Audit | Audit

European Commission — Taxation and customs union

Customs Blueprints
Pathways to modern customs
K
P
-
7
7
-
0
7
-
1
7
3
-
E
N
-
C
How to obtain EU publications
Our priced publications are available from EU Bookshop (http://bookshop.europa.eu), where you
can place an order with the sales agent of your choice.
The Publications Ofce has a worldwide network of sales agents. You can obtain their contact details
by sending a fax to (352) 29 29-42758.
Customs Blueprints
Pathways to modern customs
Europe Direct is a service to help you fnd answers
to your questions about the European Union
Ireephone number (*):
00 800 6 7 8 9 10 11
(*)  Certain mobile telephone operators do not allow access to 00 800 numbers or these calls may be billed.
© cover image DigitalVision Ltd 
More information on the European Union is available on the Internet (http://europa.eu).
Cataloguing data can be found at the end of this publication.
Luxembourg: Ofce for Ofcial Publications of the European Communities, 2007
© European Communities, 2007 
Reproduction is authorised provided the source is acknowledged.
Printed in Italy
Printed on white chlorine-free PaPer
Neither the European Commission nor any person acting on behalf of the Commission
is responsible for the use which might be made of the following information.
3
Index
Foreword 5
Explanatory guidelines 7
Customs Blueprints 11
Legislation  13
Organisation and management  17
Human resource management  21
Customs ethics  23
Internal audit  25
Training  29
Trade facilitation and relations with business  31
Public relations and communication  35
Customs cooperation  39
Revenue collection  43
Risk management  45
Common agricultural policy: export controls  49
Border and inland control  51
Transit and movement of goods  55
Customs valuation  57
Post-clearance control and audit  59
Investigation and enforcement  63
Customs Enforcement on Intellectual Property Rights (IPRs)  67
Supply-chain security  71
Infrastructure and equipment  73
Customs laboratory  77
Information and communication technology  81
Checklist (example) 85
Map of the European Union 87
Contact list 89
InDEx
5
Foreword
As Commissioner responsible for taxation and 
customs, I am delighted to announce the 
relaunch of the customs blueprint initiative by 
the European Commission’s Directorate-General 
for Taxation and Customs Union.
The customs blueprints are practical guidelines 
laying down clear criteria based on EU best 
practice, against which a customs administration 
is able to measure its own operational capacity. 
They can be used to analyse gaps between the 
existing situation in individual countries and the 
blueprint standards and thus provide a basis for 
plans to undertake customs reforms. They can 
also help to ensure that any assistance requested 
or provided is structured, consistent and 
properly targeted, with clear objectives and 
measurable results.
The frst set of customs blueprints were 
developed in 1998 to assist the customs 
authorities of central and east European 
countries to prepare to operate in accordance 
with EU legislation and standards in the light of 
their upcoming accession to the European 
Union.
In the meantime, we have successfully 
completed the enlargement of the European 
Union and welcomed 12 more new Member 
States, including my own country, Hungary. The 
customs blueprints have proven to be a valuable 
and useful tool for evaluating the operational 
capacity of customs administrations, both for the 
countries undergoing reforms and for those 
providing assistance to them. We have noted 
with a certain satisfaction that the customs 
blueprints have enjoyed wide geographical 
application in recent years. What started as a 
guideline for countries acceding to the European 
Union has also been used as a guide by 
neighbouring countries, such as the Balkan 
countries and partner countries of the European 
neighbourhood policy wanting to strengthen 
their administrative and operational capacity 
and to align and simplify procedures and 
processes on EU standards. Furthermore, the 
customs blueprints have been used to help 
other third countries, including in Asia and 
southern Africa, to develop and implement 
customs reform and modernisation projects.
This widespread use of the customs blueprints 
is in part due to the fact that today’s customs 
services face similar problems and challenges 
all over the world. Creating the necessary 
operational capacity is the most difcult task 
for any customs administration undergoing 
reform. Apart from its task of revenue 
collection, customs has to demonstrate its 
ability to manage and control external borders 
efectively and efciently, in the interest of both 
the wider population and, of course, trade 
operators. Customs also has to ensure that it 
facilitates trade. Globalisation, fast-growing 
trade and ever increasing trafc volumes force 
customs to harmonise regulations and 
procedures as far as possible. Another new 
challenge is the crucial role customs has to play 
in ensuring the security of the international 
supply chain. The response to this challenge, 
together with action to protect intellectual 
property rights and step up the fght against 
counterfeiting and piracy, is also a contribution 
by customs to the fght against terrorism and 
organised crime and the protection of society 
at large.
FOREWORD
6
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
The above developments, combined with the 
very positive experience had with the blueprints 
since 1998, led us to the decision, together with 
customs experts from the EU Member States, 
that it was time to review the customs blueprints 
and to adapt them to the new tasks and 
priorities of today’s customs.
I am therefore very pleased to present this 
revised set of customs blueprints, which now 
cover 22 key areas based on the best practices of 
customs administrations in the European Union. 
They were developed jointly by customs experts 
from the European Commission’s Directorate-
General for Taxation and Customs Union and 
from EU Member States’ customs 
administrations. The participation of experts 
from the new central and east European 
Member States, who used the customs 
blueprints themselves to build up their 
operational capacity, has provided much added 
value to this revision exercise.
This updated version takes account of the growing 
dimension of geographical distribution and 
application, ofering pathways towards future-
orientated customs reform that can be adapted to 
individual countries’ priorities and needs.
Further details and useful information can be 
found in the explanatory guidelines, which set 
out our ideas as to who should use the 
blueprints and how they can be put to best use.
I have no doubt that the customs blueprints will 
provide a valuable tool and help us to fulfl our 
tasks and meet new challenges in a spirit of close 
and constructive cooperation.

Laszlo Kovacs
7
Explanatory guidelines
General
These explanatory guidelines describe the 
background and purpose of the customs 
blueprints, clarify the main headings within 
them, and set out our ideas on who should use 
the blueprints and how they can be put to best 
use.
Background
In July 1997, the Commission proposed a pre-
accession strategy for applicants for 
membership of the European Union. Correct 
preparation of the customs and tax 
administrations of the candidate countries was 
identifed as a priority.
The Commission then set out its pre-accession 
strategy for customs. Its aim was to provide 
support to the candidate countries in the 
establishment of customs services that could 
apply and implement Community and national 
legislation and procedures to a standard 
equivalent to that of the customs 
administrations of EU Member States.
Following the adoption of that strategy, the 
Commission worked in close cooperation with 
the EU Member States to defne 13 key areas on 
which eforts should be concentrated when 
building up the necessary operational capacity 
to ensure efective and efcient 
implementation of EU trade and economic 
policy by the customs administrations of 
acceding countries.
In spring 1998, a series of workshops was 
organised between customs experts from the EU 
Member States, candidate countries for 
accession and the European Commission, who 
jointly drafted guidelines for each of the 13 key 
areas. These became known as customs 
blueprints.
The blueprints were then presented to all 
customs administrations of the candidate 
countries and they were given assistance to 
perform a gaps and needs analysis. The 
blueprints served as a guide throughout the 
accession process to help systematically build up 
the necessary operational and administrative 
capacity a modern customs needs to meet the 
challenges it has to face.
Customs blueprints today
Over time, the geographical distribution of the 
customs blueprints has gradually extended 
beyond EU borders. They have been used as a 
guide by neighbouring countries such as the 
Balkan countries and by our partner countries in 
the European neighbourhood policy (EnP), in an 
efort to strengthen their administrative and 
operational capacity and to align and simplify 
procedures and processes on EU standards. They 
have also started being used as reference 
documents in EU customs projects in a number 
of countries.
African countries in the process of building up 
customs unions have used them to plan their 
reform processes and to develop and implement 
technical assistance projects in the customs area. 
In Asia, countries preparing for World Trade 
Organisation (WTO) accession or implementing 
WTO commitments have used them and receive 
assistance to implement their commitments. The 
blueprints were useful in enabling them to 
prepare their customs administrations to meet 
the requirements in the area of trade facilitation 
and trade-related technical assistance.
We believe that the reason for the success of 
these documents is the fact that today’s customs 
administrations are facing similar problems and 
challenges all over the world. Creating the 
necessary operational capacity is the most 
difcult task, but it is also the most important 
ExPLAnATORy GUIDELInES
8
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
aspect of any customs administration 
undergoing reform. new priorities and 
challenges are arising due to globalisation and 
fast-growing trade, which call for closer 
international cooperation and harmonised and 
modernised procedures, practices and 
processes. Examples of relatively new priority 
areas in today’s customs are supply chain 
security and the fght against counterfeiting and 
piracy.
At the same time, business operators expect 
trade facilitation measures to ensure, for 
example, efcient procedures and controls, 
based on risk management, as well as short 
border crossing times. Ideally, customs should 
work paperless, and the single window and one-
stop shop approach should start to become the 
norm. Only a stable, efcient, fexible and 
competent customs administration will be able 
to meet these challenges. All these 
developments led to the conclusion that it 
would be useful to review and update the 
customs blueprints, to take account of new 
priorities, challenges and their extended use. 
The main goal is to provide clear guidelines on 
how to build up the necessary organisational 
and operational capacity.
Customs and trade facilitation experts from the 
EU Member States and the European 
Commission revised the 13 existing customs 
blueprints in a series of workshops and 
identifed nine additional key areas, for which 
new blueprints have been drafted.
Who can make use
of the customs blueprints?
•   General
Any customs administration building up 
operational capacity and/or undergoing 
customs reform. The 22 key blueprint areas 
identifed provide a comprehensive overview of 
the capacity needed. new challenges and 
priorities have been taken into account through 
the creation of additional blueprints in the areas 
of Supply Chain Security, Customs Enforcement 
of Intellectual Property Rights (IPRs), Risk 
Management, Post-Clearance Control/Audit, 
Internal Audit, Customs Valuation, Common 
Agricultural Policy, Public Relations and 
Communication and Customs Cooperation.
•   Candidate countries (CCs) for accession  
to the EU and potential candidate countries
CCs have to adopt the Community acquis and 
implement EU legislation, rules and procedures 
from the time of accession. Experience with the 
previous EU enlargement process was taken into 
account during the revision of the blueprints; in 
particular, two blueprints — Common 
Agricultural Policy and Revenue Collection — are 
addressed specifcally to CCs. Other blueprints 
contain a specifc section that is relevant for 
candidate countries only, for example the 
Information and Communication Technology 
blueprint.
Potential candidate countries may already want 
to work in that direction.
•   Partner countries of the European 
neighbourhood policy (ENP)
EnP countries are working to strengthen the 
administrative and operational capacity of their 
customs administrations and to align and 
simplify procedures and processes on EU 
standards, on the basis of commitments 
undertaken within the framework of the EnP.
•   Countries building up a free trade area  
or a customs union
The EU is the biggest customs union in the 
world, managing an internal market of nearly 
500 million citizens. The experience of the EU 
customs experts who manage the customs 
union is refected in the customs blueprints. This 
may be put to valuable use by countries or 
groups of countries/regions intending to build 
up a free trade area or customs union (e.g. 
SAARC or SAFTA).
9
ExPLAnATORy GUIDELInES
•   Countries preparing for WTO accession  
or implementation of WTO requirements
Special attention has been paid to the needs of 
customs administrations that have to prepare for 
compliance with WTO rules. Experience has 
shown that one of the most difcult tasks is to 
implement the customs valuation agreement. 
Therefore, a specifc blueprint on Customs 
Valuation has been created.
•   Countries undergoing customs  
or trade facilitation reforms in all regions  
of the world
Customs administrations may wish to improve 
their capacity in a specifc area. It can be useful 
to compare their own situation against the 
blueprint standards so as to identify real gaps 
and needs, to plan and target assistance more 
efectively and/or to coordinate project 
planning. needs and priorities depend on the 
political and economic context in each 
individual country, and the level of ambition may 
difer accordingly. Depending on the starting 
point, the blueprints could already help to 
identify the most urgent key areas for reform 
and to prioritise actions and needs.
Any assistance provided in the area of customs 
and trade facilitation can be based on the 
customs blueprints.
How should the customs blueprints
be used?
Their purpose is to help improve and build up 
operational and administrative capacity in the 
customs services by setting measurable standards 
of achievement in the 22 key areas identifed.
The blueprints are intended to be used by the 
countries themselves as benchmarks against 
which to measure shortfalls in operational 
capacity, and make subsequent improvements. 
In this way, the blueprints set common standards 
and assist in the coordination and targeting of 
assistance.
•   Gaps and needs analysis
An assessment should be made of the gap 
between each blueprint and the existing 
situation for the relevant customs function. The 
outcome will confrm areas where everything is 
in line with the blueprint standards but also 
highlight any shortfalls and thus the need to fll 
those gaps. This can be done, for example, 
through technical assistance or consultancy in 
the felds of legislation, infrastructure, 
equipment, training, etc.
It may sometimes be useful to prepare working 
packages of certain blueprints only or to break 
them down further to meet individual countries’ 
needs and thus to prioritise the identifed 
requirements.
Prioritisation of needs is the next step following 
the analysis, which should result in a clear 
project plan, be it for comprehensive customs 
reform or just for a specifc project.
Should technical assistance be requested from 
the EU or other donors, this blueprint analysis 
should be used as a basis for donor coordination.
•   WCO Framework of Standards
Most customs administrations are members of 
the World Customs Organisation (WCO) and 
many have signed up to the SAFE Framework of 
Standards. The customs blueprints would 
provide them with a valuable tool for 
implementing the framework.
Customs blueprint structure and layout
Eforts have been made to take account of the 
diferent backgrounds, cultures, structures, 
systems and working methods of the various 
countries and regions, drawing on experience 
gained. To ensure universal application, the 
blueprints:
–  are written as ‘high-level’ statements rather 
than specifc conditions;
10
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
–  describe the guiding principles and key features 
of each customs function in the key areas;
–  make for fexibility on all sides whilst ensuring 
compliance with EU best practice and 
standards;
–  provide an interface with key EU systems.
The order in which they are set out, however, 
does not signify their relative importance, which 
will vary according to the situation in, and the 
priorities of, each individual country.
•   Principles governing customs blueprint 
headings
Aim
This is a broad statement of what is to be
achieved, expressed in terms of future 
expectations. It is designed to give focus and 
direction to the customs function concerned, to 
help to determine the strategic objectives (see 
below) and to fag the overall standard of 
performance to be achieved.
Strategic objectives
These are statements which support and link to 
the aim, describe in more detail what is to be 
achieved, indicate the level and quality of 
performance expected, and express a 
measurable end result.
Key indicators
These are the minimum standards. They describe 
the policies, systems, procedures, etc. that need 
to be in place if the aim and strategic objectives 
are to be met. They express the strategic 
objectives in more detail, and are governed by 
the same criteria.
Some aims, strategic objectives or key indicators 
are common to several blueprints. This is 
intentional and serves two purposes — frstly, to 
set out the most important criteria for the 
customs functions in question, and, secondly, to 
draw attention to any linkages between 
functions.
Cross references
The blueprints as a whole describe EU best 
practice and standards in the feld of customs in 
22 key areas and should be seen as a package. 
Some blueprints make specifc cross references 
to certain others. This is done in cases where 
there is a very close link or where it was 
considered useful to draw special attention to 
other blueprints.
Checklist
To make it easier to work with the customs 
blueprints, a checklist based on the key 
indicators has been developed for each 
blueprint. These checklists may support the gaps 
and needs analysis, facilitate project planning or 
simply serve as a management tool for regular 
progress evaluation and monitoring. They are 
recommended for countries working with the 
blueprints.
Contact
For further information, please contact:
Directorate-General for Taxation  
and Customs Union
European Commission
DG TAxUD
B-1049 Brussels
Tel. (32-2) 296 14 17
E-mail: TAxUD-InFO@ec.europa.eu  
or TAxUD-B1@ec.europa.eu
Customs Blueprints
Pathways to modern customs
CUSTOMS BLUEPRInTS
13
Legislation
1. Aim
To build a stable and comprehensive legal system which ensures that proper, uniform 
and/or harmonised application of national and international customs-related legislation 
enhances the powers and penalties available to customs ofcers, and sets out the 
obligations and rights of customs ofcers, economic operators and the public in a 
transparent way.
2. Strategic objectives
Development of a legal basis which:
–  has a stable, comprehensive and modern legal 
framework and ensures that national and 
international customs-related legislation, 
including an updated tarif system based on 
international standards, is applicable and can 
be implemented;
–  supports the development, organisation and 
powers of a transparent customs 
administration and demonstrates 
accountability and responsibility;
–  gives the customs administration the authority 
to take decisions on customs administrative 
matters;
–  provides efective powers for customs ofcers 
to administer and enforce customs legislation 
in line with international best practice and 
standards;
–  provides for customs penalties which are 
sufciently strong to combat irregularities and 
fraud and to enforce the EU system of 
prohibitions and restrictions;
–  provides for an independent internal and 
external audit of the customs service;
–  includes an appropriate system of appeals 
against customs decisions;
–  supports facilitation of legitimate trade as a 
matter of principle;
–  supports mutual assistance with other 
customs administrations/authorities and 
builds confdence and cooperation with other 
national enforcement agencies;
–  ensures appropriate protection of data.
3. Key indicators
Stable and comprehensive legal framework
•  Constitutional changes required to enable 
international and EU customs legislation to be 
applied are identifed and presented to the 
appropriate national body, with the case made 
for their implementation.
•  national customs legislation is reviewed to 
identify inconsistencies with EU customs 
legislation and other international customs-
related agreements.
•  national customs legislation is reviewed to 
identify overlaps with, or gaps in, its interfaces 
with other relevant national legislation 
provides a sufcient basis for automated and 
computerised customs procedures.
•  Inconsistent legislation is amended or 
repealed.
LEGISLATIOn
14
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
Customs administration
•  A modern legal basis is established for the 
customs administration, setting out the 
organisation and structure.
•  The scope of authority assigned to customs 
administration to administer customs system 
is established.
•  Financing of the customs administration is 
determined and set out in the legal provisions.
•  Investigation and audit services are established.
•  national prosecution procedures for customs 
ofences are reviewed to ensure that they are 
efcient and efective.
•  The legal basis for customs laboratories or 
partnerships with external laboratories or 
other qualifed analytical institutions is 
established.
•  The administrative and operational
competence of the customs administration is 
determined and made public.
Powers of customs ofcers
•  Customs legislation confers powers on 
customs ofcers in line with the investigation 
and enforcement blueprint.
•  Conditions under which customs ofcers’ 
powers are to be used are clearly defned.
•  Customs powers recognise the absolute 
importance of human rights and respect for 
democratic principles, abiding by the decisions 
of the European Court of Human Rights, the 
Council of Europe and the United nations.
•  Customs powers refect the guidelines 
published by the World Customs Organisation.
•  national customs legislation contains efective 
sanctions against abuse of powers.
Customs ofences and penalties
•  Customs penalties refect the concept of 
proportionality.
•  Efective ofence and penalty regimes to 
protect the national and/or EU external 
frontiers from smuggling and organised crime 
are implemented.
•  Customs penalties recognise the principles of 
subsidiarity.
•  A system of administrative penalties is 
established.
•  A system for delegation of ofence procedures 
to regional and local ofces is developed.
•  A system for seizure, restoration and disposal 
of seized goods is established.
•  The system for dealing with arrested persons 
respects human rights and democratic 
principles.
•  An appeals procedure, with time limits, is 
established and made public.
Information
•  Clear, specifc and timely information is 
regularly provided to economic operators and 
the public on proposed changes to customs 
legislation, customs procedures and customs 
documentation by appropriate means.
•  The powers and obligations of customs ofcers, 
the customs penalties and the appeals 
procedure are contained in books of instructions 
available to all customs staf, and are published 
through accessible means of communication to 
economic operators and the public.
•  Instructions and public information are 
regularly reviewed and updated.
15
Mutual assistance
•  Where appropriate, agreements are concluded 
with the EU and/or other countries on 
cooperation and provision of information to 
combat smuggling, commercial fraud and 
criminal activity, and to improve the 
efectiveness of the customs services.
•  The legal basis established for the provision 
and receipt of information specifed in mutual 
assistance agreements, in particular the 
communication of confdential and personal 
data to other bodies of other countries, must 
be within the framework of international 
agreements and ensure equivalent data 
protection.
Independent audit
•  The legal basis established for a national and 
internal audit service to audit the customs 
administration is in line with the Blueprint on 
Internal Audit.
•  Compliance of national customs legislation 
with international customs-related legislation 
and standards is regularly audited.
Cross references
Blueprint on Investigation and Enforcement.
LEGISLATIOn
17
Organisation and management
1. Aim
To develop a modern customs administration which matches international standards and 
meets the needs of its stakeholders, through efective business planning, management 
and internal and external communication.
2. Strategic objectives
•  Development and implementation of a long-
term business strategy for the customs 
administration which supports the national 
budget and economic policy, meets the 
challenges of contemporary and future trade 
and the international business environment 
and takes account of the principles of 
efciency and efectiveness.
•  Development and implementation of an 
annual operational and fnancial planning 
system for the administration which supports 
the customs business strategy.
•  Determination of the structure, organisation 
and location of the administration and its 
constituent parts, principally on the basis of 
their requirement to respond to operational 
demands, and incorporation of sufcient 
fexibility to respond to changes in those 
demands.
•  Clear defnition of the roles, responsibilities 
and links between the centre of the 
administration and regional ofces.
•  Development of an organisation in which 
managerial efectiveness is recognised as a key 
factor in delivering efective business results, 
and in which a signifcant investment is made 
in developing the skills and abilities of 
managers and staf at all levels.
•  Development and implementation of an internal 
communication system which ensures that:
–  customs legislation and internal rules are 
correctly and uniformly applied throughout 
the organisation; and
–  business strategy, policies, systems and 
procedures, and changes to them, are 
communicated in good time throughout the 
administration.
•  Development and implementation of an 
external communication system which seeks 
to engender public and political support for 
the customs administration.
3. Key indicators
Business Strategy and Planning
•  A business strategy/business change 
management plan incorporating vision/
mission, goals, strategic objectives and critical 
success factors is drafted, published and 
regularly reviewed.
•  A business strategy/business change 
management plan is consistent with WCO and 
other internationally recognised guidelines.
•  The business strategy describes the action to 
be taken to support accession to the EU 
(relevant for candidate countries) or regional 
integration with customs unions.
•  The business strategy incorporates, among 
other things, the customs functions specifed 
in the blueprints.
ORGAnISATIOn AnD MAnAGEMEnT
18
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
•  Top management is actively involved in and 
fully supports the business strategy.
•  The business strategy is endorsed, supported
and sufciently funded by government.
•  A strategic development unit (SDU) is set up 
within the customs administration to coordinate, 
communicate, monitor, review and report on 
the implementation of the business strategy.
•  The SDU is responsible for identifying precise 
requirements for external donors/assistance (e.
g. from the WCO, EU assistance programmes or 
bilateral sources) to develop priority areas in 
the business strategy, and for coordinating the 
provision of that assistance.
•  Operational managers are acquainted with 
and understand the business strategy and are 
made responsible for its implementation.
•  A multi-annual strategic operational action 
plan and associated reporting system for the 
customs administration overall, and for each 
organisational unit within the administration, 
is in place.
•  The operational action plan supports the 
business strategy.
•  The operational action plan includes specifc, 
measurable, achievable, realistic and time-
constrained objectives for each organisational 
unit.
•  Managers of organisational units are directly 
and actively involved in agreeing on their 
contribution to the overall plan, and are 
responsible for ensuring the delivery of results 
in their units.
•  The plan specifes the tasks of each 
organisational unit, and those functions with 
responsibility for delivering them.
•  Customs ofcers are informed and made 
aware of the operational action plan and of 
their responsibilities with regard to its 
implementation.
•  The operational planning process provides for 
regular progress reports from each 
organisational unit to the central 
administration.
Structure and organisation
•  The structure, functional organisation and 
allocation of resources throughout the 
organisation are determined principally by 
operational demand.
•  The structure and functional organisation 
enables the administration to interface 
efciently and efectively with key national 
and international stakeholders.
•  The administration is empowered to make its 
own decisions about structure, organisation 
and internal resource allocation.
•  The structure, organisation, workload and 
operational results are regularly and 
systematically reviewed to ensure that they 
remain appropriate.
•  Reallocation of resources is determined by 
these reviews.
•  The roles, responsibilities and links between the 
centre of the administration and its regional 
ofces are clearly communicated to all staf.
•  Clear organisation charts of structures and 
functions are established and published.
•  Specifc instructions for working methods in 
each unit are issued to all staf.
Management
•  Detailed job descriptions for all managerial 
jobs, or classes of jobs, within the 
administration are prepared.
19
•  Each managerial job description describes the 
precise responsibilities for planning, organising, 
directing and controlling the resources for 
which the manager is responsible.
•  An independent management system is in 
place to monitor the activities of managers 
and the staf for whom they are responsible.
•  The system of appointing managers in the 
administration is geared towards matching 
candidates’ skills and abilities to the 
requirements of the job.
•  A management development programme, 
covering all of the key managerial skills and 
abilities identifed by the administration
Internal communication
•  Top management is seen to be actively 
concerned with developing efective internal 
communication.
•  The internal communication system facilitates 
the provision of information.
•  Formal (e.g. staf instructions) and informal 
(e.g. newsletters, intranet) arrangements are in 
place to ensure that managers and staf 
receive relevant information in good time 
about new legislation and regulations, and 
about changes to existing legislation and 
regulations.
•  The business strategy and any changes to it 
are explained to all employees and their 
feedback sought and assessed.
•  Formal and informal arrangements (e.g. 
intranet) are in place to ensure that managers 
and staf promptly receive relevant 
information about new policies and 
procedures, and about changes to policies and 
procedures.
•  The internal communication system enables 
and encourages top-down, bottom-up and 
inter-functional communication.
•  Informal arrangements (e.g. departmental 
newsletters, bulletins, intranet) are in place 
and provide information to all employees 
about current events within and afecting the 
organisation.
External communication
•  Top management is seen to be actively 
concerned with developing efective and 
efcient external communication.
•  The external communication system facilitates 
the provision of information.
•  The customs administration provides the 
public with information concerning customs 
procedures and legislation (by means of the 
Internet, brochures, seminars open to the 
public, free telephone lines, etc.).
•  The customs administration presents the 
supervisory ministry, other government 
departments and key stakeholders with its 
achievements and its future plans by means of 
an annual report.
•  The customs administration uses various 
means to inform the public about the results 
of its work
Cross references
Blueprints on Human Resource Management, 
Training, Communication and Public Relations.
ORGAnISATIOn AnD MAnAGEMEnT
21
Human resource management
1. Aim
To develop an efective human resource management system which supports the 
achievement of the customs administration’s objectives, is founded on and bound by 
national personnel legislation and international standards, and explicitly recognises that 
people are the organisation’s most valuable resource.
2. Strategic objectives
•  Development of a human resource 
management (HRM) strategy, policies and 
systems which fully support the customs 
business strategy.
•  Development of an HRM system which defnes 
the functions, roles and responsibilities within 
the structure of the customs administration.
•  Development of an HRM system which 
observes and integrates with national 
employment legislation and with international 
standards in this respect.
•  Development of an HRM system which 
enables the customs administration to make 
its own decisions about recruitment, retention, 
performance management and assessment, 
promotion, career progression, training and 
development, transfer, severance, dismissal, 
retirement and remuneration, in accordance 
with the applicable legislation.
•  Development of an HRM system which 
enables the administration to recruit, retain 
and deploy personnel of the calibre required 
to deliver business objectives.
•  Development of an HRM system which 
encourages the motivation of all employees, 
and seeks to ensure their satisfaction, comfort 
and safety, as well as their ethical attitude and 
behaviour.
3. Key indicators
Strategic focus
•  There are clear links between the HRM system 
and the business strategy.
•  The HRM strategy, policies and systems fully 
support the delivery of the objectives 
specifed in the business strategy.
Organisational platform
•  The customs administration structure, and 
functions within the structure, are clearly 
defned.
•  The roles and responsibilities of each function, 
and of employees working at all levels within 
each function, are clearly defned.
•  Job descriptions highlighting the minimum 
levels of knowledge, skills and aptitude 
required for competent performance are 
prepared for all classes of jobs within the 
administration.
Legal basis
•  The administration’s employment rules are 
compatible with national employment 
legislation and international standards in this 
respect.
HUMAn RESOURCE MAnAGEMEnT
22
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
Personnel management
•  A competent and experienced senior manager, 
with regular access to and infuence with top 
management, is made responsible for the 
personnel function.
•  Distinct and integrated personnel systems are 
in place for recruitment, retention, 
performance management and assessment, 
promotion, career progression, training and 
development, transfer, severance, dismissal, 
retirement, remuneration and working 
conditions.
•  A written and published policy for each system 
exists and is made available and applied in 
practice.
•  A forecasting and planning system is in place 
to predict and meet the administration’s future 
employment requirements.
•  Job structures, loadings, grading and pay 
scales within each function of the 
administration are regularly audited to ensure 
ftness for purpose.
•  The operation of each personnel system 
focuses on meeting the administration’s 
business needs by employing and deploying 
staf of the right calibre, at the right time, in 
the right place and at the right cost.
•  A performance management system is in place 
which enables the administration to collect 
and assess qualitative data about employee 
performance, and use that data to inform 
decisions about employee deployment, 
development, promotion and career 
progression.
•  Individual managers are made directly 
responsible for the performance management 
system insofar as it relates to their own staf, 
and are trained to use it correctly. All 
personnel systems embrace the principles 
described in the customs ethics blueprint.
•  Managers involve their staf in an attempt to 
improve the quality and performance of the 
organisation.
Motivation and satisfaction
•  Top management is both seen to be 
committed and is committed to securing the 
best possible pay and working conditions for 
all the administration’s employees.
•  A health and safety policy is in place and 
regularly enforced.
•  The workplace environment is designed to 
provide all employees with modern and 
appropriate ofce accommodation, facilities 
and equipment.
•  The satisfaction of employees is regularly 
measured by questionnaires and the results 
used as guidelines for the improvement of 
personnel policies and systems.
•  Managers regularly (e.g. annually) consult their 
staf to enable them to air their opinions and 
identify expectations.
Cross references
Blueprints on Organisation and Management, 
Customs Ethics, and Training.
23
Customs ethics
1. Aim
To develop a customs service which ensures that all staf observe the rule of law and 
perform their duties in a fair, impartial, honest, trustworthy, polite and professional, but 
frm manner.
2. Strategic objectives
•  Development and implementation of an 
ethics policy for customs organisation which 
specifes the professional and personal 
conduct and standards of service required of 
all employees, and which is fully endorsed, 
observed and supported by the 
management.
•  Provision of information on ethics policy, and 
of training, where appropriate, for every 
employee.
•  Development and implementation of a 
management control system which ensures 
that the ethics policy is applied in practice.
•  Development and implementation of a 
management and organisational system which 
eliminates or minimises opportunities for 
misconduct and corruption.
•  Development and implementation of a 
recruitment system which seeks to select new 
employees who match the ‘ethics profle’ of 
the customs organisation.
•  Development and implementation of a 
system of internal sanctions for employee 
misconduct.
•  Development of a remuneration system which 
ensures a sufcient level of salaries to support 
a reasonable living standard and ethically 
correct behaviour.
3. Key indicators
Ethics policy
•  Top management acknowledges the 
importance of an ethical approach, sets a 
personal example to other employees, and 
demonstrates its commitment to ensuring that 
the ethics policy is applied in practice.
•  The ethics policy observes all of the principles 
of the (Revised) Arusha Declaration 
(Declaration of the Customs Cooperation 
Council Concerning Good Governance and 
Integrity in Customs).
•  The ethics policy requires, as a minimum, that 
all employees observe the rule of law, and are 
honest, fair and impartial at all times and in all 
circumstances.
•  The ethics policy stresses the importance of a 
customer-orientated approach.
•  A code of ethics (or similar document) setting out 
ethics policy is developed, published and made 
available to all employees, and its observance 
made mandatory as a condition of service.
•  The code of ethics includes a disciplinary code 
which specifes what constitutes misconduct, 
and the sanctions which apply.
Information and training
•  Every member of staf receives a copy of the 
code of ethics, and training where appropriate 
CUSTOMS ETHICS
24
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
(to cover the required standards of behaviour, 
dress, working practices, political activities, 
dealings with the public, etc., and the 
consequences of failure to do so).
•  new members of staf receive induction 
training in the main aspects of ethics policy as 
soon as possible (without delay).
Management controls
•  Managers at all levels regularly apply checks 
and are checked, including on a random basis, 
to ensure that they and their staf carry out 
their duties in accordance with the code of 
ethics.
•  Operational systems and procedures are 
organised in such a way as to minimise the 
opportunity for staf fraud or misconduct.
•  An internal systems audit function is 
established, adequately empowered and 
operational.
•  An internal staf investigation function is 
established, adequately empowered and 
operational.
•  Systems are in place to alert managers to 
systems and staf risks discovered by the audit 
and investigation functions.
•  Systems are in place to enable the mutual 
exchange of information between the courts, 
prosecuting agencies, other enforcement 
agencies and the customs administration 
about customs employees suspected of or 
convicted of criminal ofences.
•  Systems are in place to enable the public to 
provide information to the customs 
organisation about fraud and misconduct by 
its employees.
•  An ethical advisory help desk/person is 
established to guide staf on ethical issues.
Recruitment
•  The recruitment system must ensure that 
applicants are tested against criteria which are 
designed to measure ethical standards, and 
their advocacy of the rule of law and 
democracy.
•  The recruitment system must ensure that the 
criminal records and associations of applicants 
are screened, with due respect for the 
principle of privacy.
•  no staf with criminal records involving, for 
example, fraud, corruption or violence, or with 
connections with known criminal associations, 
are recruited to the organisation.
•  Customs salaries should support a reasonable 
average living standard.
Misconduct
•  The disciplinary code provides for any 
manager or member of staf to be investigated 
internally in the case of suspected misconduct.
•  The disciplinary code provides for a range of 
internal sanctions — including dismissal — to 
be applied according to the nature and 
seriousness of the ofence, and for criminal 
ofences to be reported to the appropriate 
enforcement agency.
•  The disciplinary code requires any member of 
staf charged with a criminal ofence to report 
the fact to their manager.
•  The disciplinary code provides for an appeals 
process in all cases of alleged misconduct.
•  Cases of serious misconduct, and the sanctions 
imposed, are brought periodically to the 
attention of all managers and staf, while 
respecting the anonymity of the individual(s) 
concerned, once the appeals process is 
complete.
25
Internal audit
1. Aim
To audit the internal control systems that exist within the customs organisation. A 
professional internal audit activity will support the management in carrying out its 
responsibilities. It will complement management’s assurance that the systems are 
working efectively by providing objective assurance on governance, risk management 
and internal control processes.
All internal auditing professionals are required to comply with the International Standards 
for the Professional Practice of Internal Auditing. This ensures that internal audit work is 
performed by competent professionals in compliance with professional guidance and 
rules of conduct requiring objectivity, due professional care and periodic quality 
assessments.
2. Strategic objectives
•  Defnition of internal audit, code of ethics and 
the accompanying standards for the 
professional practice of internal auditing in 
central government organisations, refecting 
the Institute of Internal Auditors’ new 
standards. The standards defne the way in 
which the internal audit service should be 
established and perform its functions.
•  Division of standards into two groups, with the 
frst encompassing the organisational and 
structural aspects of internal audit, and the 
second the activity and operation of internal 
audit:
Organisational standards
–  Legal basis
–  Scope of internal audit
–  Code of ethics
–  Relationships with management, other 
auditors and other review bodies
–  Stafng, training and development
Operational standards
–  Audit strategy
–  Due professional care
–  Reporting
–  Quality assurance.
•  Internal auditing is an independent, objective 
assurance and consulting activity designed to 
add value and improve an organisation’s 
operations. Internal auditing can help the 
management achieve its objectives through a 
systematic approach to the evaluation of the 
efectiveness of its governance processes, its 
management and its control of risk and 
through proposals designed to improve their 
efectiveness.
3. Key indicators
Legal basis
•  The legal basis should be established for a 
national audit service to audit the customs 
administration.
InTERnAL AUDIT
26
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
•  The code of ethics should be established for 
internal auditors.
Scope of internal audit
•  The purpose, objectives and responsibilities of 
internal audit should be formally defned.
•  The organisational independence of internal 
auditing should be formally defned.
•  The organisation’s objectives should be 
established and monitored.
•  Risks should be assessed and managed.
•  Economic, efective and efcient use of 
resources should be ensured.
•  Internal auditors should be alert to risks and 
exposures that could allow fraud.
Code of ethics
Internal auditors are expected to apply and 
uphold the following principles:
•  Integrity — The integrity of internal auditors 
establishes trust and thus provides the basis 
for reliance on their judgement.
•  Objectivity — Internal auditors exhibit the 
highest level of professional objectivity in 
gathering, evaluating and communicating 
information about the activity or process 
being examined. Internal auditors make a 
balanced assessment of all the relevant 
circumstances and are not unduly infuenced 
by their own interests or by others in forming 
judgements.
•  Confdentiality — Internal auditors respect 
the value and ownership of information they 
receive and do not disclose information 
without appropriate authority unless there is a 
legal or professional obligation to do so.
•  Competency — Internal auditors apply the 
knowledge, skills and experience needed in 
the performance of internal auditing services.
Relationships with management, other auditors
and other review bodies
•  The head of internal auditing should 
coordinate internal audit plans and activities 
with line managers, external auditing and 
other review agencies to ensure the most 
efective audit coverage is achieved and 
duplication of efort is minimised.
Stafng, training and development
•  Internal auditing should be appropriately 
stafed in terms of numbers, grades, 
qualifcation levels and experience, in line with 
its objectives and international auditing 
standards.
•  Internal auditors should be properly trained to 
fulfl their responsibilities and should maintain 
their professional competence through an 
ongoing development programme.
Audit strategy
•  The head of internal auditing should develop 
and maintain a strategy for providing 
management with objective evaluation of the 
efectiveness of the organisation’s risk 
management, control and governance 
arrangements.
•  The strategy should describe the audit 
techniques selected as the most efective for 
delivering the audit objectives.
•  Internal auditing should prepare periodic work 
plans, designed to implement the audit 
strategy, for approval by the management.
•  For each audit assignment, a detailed plan 
should be prepared and discussed with the 
relevant line managers. These plans should 
establish detailed objectives for the 
27
assignment, the level of assurance that 
management wishes to derive from the 
opinion to be delivered, resource 
requirements, audit outputs and target dates.
•  Auditors should obtain and record sufcient 
relevant evidence to support their conclusions 
and to demonstrate the adequacy of evidence 
obtained to support professional judgments.
•  Internal auditing should follow up 
assignments. Follow-up will be a review of the 
efectiveness of management’s response to 
fndings and recommendations.
Due professional care
•  Due professional care is the use of audit skills 
and judgement based on appropriate 
experience, training (including continuing 
professional development), ability, integrity 
and objectivity.
•  The head of internal auditing should develop a 
programme of review to ensure that due 
professional care is achieved.
Reporting
•  The head of internal auditing should 
determine the way in which audit fndings are 
reported, subject to the provisions of these 
standards and the requirements of 
management.
•  The head of internal auditing should set 
standards for reporting and should make 
arrangements for the review and approval of 
reports by audit management before issue.
•  Reports should be clear, concise and 
constructive. They should be issued promptly 
and within specifed timescales.
Quality assurance
•  The head of internal auditing should develop a 
quality assurance programme designed to 
provide assurance by both the internal and the 
external review that the work of internal audit 
is compliant with international auditing 
standards and achieves its objectives.
Cross references
Blueprints on Organisation and Management, 
and Customs Ethics.
InTERnAL AUDIT
29
Training
1. Aim
To develop and operate a training function/structure which supports the business 
strategy of the customs administration as a whole, and contributes to efcient and 
improved business performance through training and development of employees.
2. Strategic objectives
•  Development, implementation and regular 
review of a long-term training strategy which 
is designed to achieve the above aim, 
integrates with the customs business strategy, 
as a strategically defned objective, and is fully 
endorsed by top management.
•  Development and resourcing of sustainable 
training structures and activities which 
operate systematically, and are based on 
training policies, systems and procedures to 
facilitate delivery of the training strategy.
3. Key indicators
Training strategy
•  A training strategy document is in place 
consisting of key components such as 
assessment of educational needs, planning, 
content of training, target groups, methods of 
training, training staf, costs, equipment, 
techniques, location, and control indicators
•  Top management is committed, and is seen to 
be committed, to the training strategy, policies 
and programmes and ensures that the training 
strategy is regularly reviewed and is an 
important feature on the agenda of top 
management meetings.
Training structures and activities
•  A training unit is in place under the 
responsibility of a senior manager, who has 
regular access to top management.
•  Training policies and programmes are based 
on a professional analysis of the organisational 
training needs in contemporary and future 
business priorities.
•  Line managers play a key role with their staf in 
identifying the training needs of their 
subordinates and propose appropriate 
training solutions to the training unit.
•  Training programmes are designed to provide 
individuals with the knowledge, necessary 
skills and attitudes to perform their jobs to a 
high and clearly defned standard.
•  Training programmes take account of the 
career entry levels of individuals, and their 
experience and knowledge prior to entry into 
the customs service.
•  Job specifcations are prepared (probably by 
the personnel function) for all classes of jobs in 
the organisation, describing the minimum 
levels of knowledge, skills and aptitude 
required for competent performance.
•  Broad-based introductory training 
programmes for new recruits and subsequent 
training programmes addressing specifc job/
individual requirements are in place.
•  Training programmes provide the 
opportunity for the integration of further 
training, and other external forms of 
development.
•  It is recommended that training be delivered 
mainly by trainers who have received certifed 
TRAInInG
30
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
trainer training and preferably have training 
experience.
•  Where appropriate, skills and knowledge 
acquired through training should be cascaded 
down to other staf through a structured 
system (presentations, demonstrations, 
document sharing, etc.).
•  Full-time trainers constantly sustain their 
knowledge and experience in their area of 
expertise.
•  Training delivery includes a range and 
combination of methodologies, refecting the 
training requirements and the target group.
•  Appropriate training resources are available to 
support training (documentation, electronic 
resources, technical resources, training 
centres/rooms, training room equipment, e-
learning function where possible, etc.).
•  Records of individual training, backgrounds 
and progress are maintained and regularly 
updated, and measures are taken to meet 
further needs identifed during training 
programmes. These records are also made 
available to human resources management 
(personnel function).
•  All training, whether internal or external, is 
properly and sufciently evaluated to assess 
all-round efectiveness and cost-efectiveness 
(e.g. improved job performance) and identify 
and address any changes that may be 
necessary.
•  Training strategy, policies, systems and 
procedures are kept under regular review to 
ensure that aims are achieved.
Cross references
Blueprint on Human Resource Management.
31
Trade facilitation and relations
with business
1. Aim
To develop and implement a trade facilitation mechanism to minimise the costs, data and 
documentation requirements and the time necessary to complete customs and other 
border formalities for the trading community and increase the security of the supply 
chain.
To pursue close partnerships between customs and the trading community, in 
cooperation with other relevant governmental authorities, as appropriate, through 
transparent, efcient and efective procedures.
2. Strategic objectives
•  Establishment of legal preconditions for 
consideration of the legitimate needs of the 
trading community when new agreements, 
customs legislation, policies and procedures 
are developed and introduced.
•  Development of trade partnerships to ensure 
that the organisation and working methods of 
customs take account of the needs of 
legitimate trade.
•  Creation and development of strategies, 
procedures and methods for cooperation 
between customs, other relevant 
governmental authorities and trade, to 
facilitate trade fows and to avoid duplication 
of work.
•  Establishment of a service-orientated 
approach towards trade by way of transparent 
and predictable procedures, regulations and 
control methods, allowing the trading 
community to be fully aware of their rights 
and obligations and to correctly anticipate any 
requirements arising from international trade 
operations, while ensuring transparency, 
openness, mutual trust and respect between 
customs and trade.
3. Key indicators
Legal basis
•  The views of the trading community are taken 
into account in the process of drafting new 
customs legislation and administrative 
regulations.
•  Trade obligations are spelt out clearly in 
legislative procedures, administrative 
regulations and international agreements.
•  Legislation and procedures are in line with 
international standards and commitments, 
including World Trade Organisation (WTO) 
rules on trade facilitation, and based on 
relevant international standards, notably those 
of the World Customs Organisation (e.g. the 
customs tarif is to be based on the most 
recent WCO HS system/Combined 
nomenclature).
•  national legislation provides for the right of 
appeal against decisions of customs.
•  Rules and regulations are available and 
communicated to the trading community 
and their appropriateness is regularly 
reviewed.
TRADE FACILITATIOn AnD RELATIOnS WITH BUSInESS
32
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
•  Where possible and appropriate, the required 
documents and information from trade are 
submitted to customs electronically.
Processes and procedures
•  A legal procedure exists for advance rulings on 
tarif classifcation and origin of goods.
•  Simplifed procedures for traders with a good 
records of compliance are applied.
•  Procedures for pre-arrival and pre-departure 
processing of documentation are in place, so 
as to expedite the clearance of goods.
•  When performing customs control, including 
post-clearance control, commercial 
documentation and records (including 
computer records) already available to 
customs are used to the maximum extent 
possible.
•  Any mandatory requirements for pre-
shipment inspections, consular fees and 
customs brokers are eliminated.
Organisation and working methods
•  The importance of trade facilitation and 
partnerships with business is made clear at all 
levels of the organisation and is an integral 
part of the overall business plan produced in 
accordance with the Blueprint on Organisation 
and Management Blueprint.
•  Procedures are in place to ensure that all the 
relevant customs personnel are kept fully up 
to date with signifcant national and 
international trade developments.
•  Customs procedures are uniformly applied.
•  Clear roles, responsibilities and levels of 
authority are established for customs 
personnel and publicised to trade as 
appropriate.
•  Traders are subject to proportionate controls 
that do not impose an unnecessary burden. 
Any solution to regulate customs clearance 
and cooperation establishes and maintains an 
adequate balance between control/security 
and trade facilitation.
•  Customs controls are based on risk analysis.
•  Mechanisms are in place for the public to 
provide information to customs about 
irregularities relating to customs matters.
•  The mission and the role of customs is regularly 
publicised to the public and trade (e.g. by 
means of brochures, flms or workshops).
Cooperation
•  The conclusion of memoranda of 
understanding (or equivalent instruments) 
between customs and the trading community 
is given high priority.
•  Cooperation between customs and other 
relevant governmental authorities is 
promoted, for example through enabling the 
trading community to submit information data 
to various authorities through a single access 
point and enhancing practical cooperation 
models.
•  Cooperation fora such as customs consultative 
committees, comprising representatives from 
customs, trade organisations or representative 
groups from the private sector and other 
relevant governmental bodies, are in place 
and meet on a regular basis.
•  Mechanisms are in place to ensure that 
customs working methods and IT systems are, 
where appropriate, developed in cooperation 
between customs and trade.
Service
•  The working/opening hours of customs are 
fexible enough to meet the reasonable needs 
33
of the trading community. The working/
opening hours are coordinated with other 
border agencies, as far as possible, to ensure a 
smooth fow of trafc.
•  Customs clearance is performed with a 
minimum delay and a system is in place to 
monitor and reduce waiting times.
•  Fees and charges for customs services are in 
line with international standards (e.g. WTO, 
WCO), are made public, do not exceed the 
costs of services rendered and are not 
calculated on an ad valorem basis.
•  The development of customs declaration 
processing systems makes provision for 
traders to submit declarations and other 
required documents electronically.
•  Electronic data systems that are used ensure 
that information is to be submitted only once 
and is stored and used for customs purposes 
in line with relevant data protection standards 
and regulations.
•  Up-to-date and clear information on customs 
tarifs, procedures and requirements is 
provided to trade through appropriate means 
of communication (Internet, brochures, 
leafets, etc.).
•  Consultation on customs procedures and 
technical support on customs IT systems are 
made available to trade by means of e-mail, 
telephone or personal contact, such as a 
contact centre.
Cross references
Blueprints on Risk Analysis, Organisation and 
Management, Border and Inland Control, Human 
Resources Management, Public Relations and 
Communication, and Information and 
Communication Technology.
TRADE FACILITATIOn AnD RELATIOnS WITH BUSInESS
35
Public relations and communication
1. Aim
To build up public and government confdence in customs as an important, service-
orientated, professional, trustworthy and impartial organisation, which efciently and 
efectively performs its mission of protecting society and the economy against smuggling 
and fraud, threats to the environment, cultural heritage and other assets.
2. Strategic objectives
Development of an external communication 
function with general public and key 
stakeholders, which:
–  helps to make the unique and important role 
of customs better understood;
–  manages the continuous process of winning 
and maintaining political and public trust, 
support and confdence in customs through a 
two-way information fow;
–  ensures that the results and successes of 
customs work are sufciently communicated 
and promoted among stakeholders and the 
external customs environment;
–  demonstrates that customs work makes a 
diference and provides added value by 
showing that many important functions can 
be carried out only by customs or can be best 
carried out by customs;
–  raises acceptance and contributes to the 
positive image of customs ofcers by showing 
that their work is essential and appropriate for 
public welfare and safety;
–  highlights the tangible results of customs 
services.
3. Key indicators
General
•  An external communication/public relations 
function/unit is established at central level 
(headquarters) and a high-level spokesperson 
is made responsible for public relations with 
constant access to all the relevant information 
and to the top managerial levels in the 
organisation.
•  The spokesperson is responsible for 
formulating the national customs 
communication/public relations strategy, 
which is integrated with the general business/
operational strategy of the customs service 
and approved by top management.
•  The strategy regulates the organisation of the 
communication process, fast reaction/
response plans in crisis situations and internal 
information fow mechanisms in support of 
the public relations function/spokesperson.
•  The public relations spokesperson function is 
established and maintained at regional level, 
and closely cooperates with the central public 
relations function/spokesperson, in line with 
the national customs PR strategy.
Recommendations applicable to information
•  The methods and means of communication 
used ensure continuous and professional 
public relations.
PUBLIC RELATIOnS AnD COMMUnICATIOn
36
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
•  The message of customs and information is 
prepared and constantly updated, and 
explains to stakeholders and citizens — in 
line with the mission and strategic objectives 
as defned in the business strategy — what 
the customs service is doing, and how and 
why.
•  A mechanism is in place both to ensure early 
information/communication prior to events 
and to react immediately after an event/ 
incident.
•  Efcient channels for regular and/or fast 
communication with the general public and 
key stakeholders (e.g. contact points in the 
media and key institutions) are established 
and put to efective use.
•  Methods and means of communication used 
are active, targeted, timely, and provide 
permanent information.
•  The information and messages provided are 
clear and transparent, easy to absorb, not 
technocratic or bureaucratic, but exhaustive.
•  Training is provided for customs ofcers to 
improve their communication skills, where 
appropriate, and in particular for the 
spokespersons and management.
Specifc information
•  Clear, specifc and timely information is 
regularly provided to economic operators 
and the public on proposed changes to 
customs legislation, customs procedures and 
customs documentation through appropriate 
means.
•  The powers and obligations of customs 
ofcers, customs penalties and the appeals 
procedure are contained in books of 
instructions available to all customs staf, and 
are made available through accessible means 
of communication to economic operators and 
the public.
•  Instructions and public information are 
regularly reviewed and updated.
Target audience
•  The scope and contents of information and 
messages are processed and formulated to 
match targeted groups, such as:
–  the general public,
–  the media,
–  politicians and parliament,
–  government and national authorities,
–  business and trade circles,
–  opinion-making circles,
–  local authorities.
•  One of the key criteria to be observed while 
addressing respective target groups is the 
diferent but appropriate level of protection of 
confdentiality of various customs data and 
operations carried out by customs.
Examples of public relations activities
•  Suitable means and methods of access to the 
widest possible audience are applied, such as:
–  press conferences, organised under an 
attractive theme to present facts and 
background information,
–  press releases and reports on success cases, 
but also explaining failures, by way of brief, 
accurate and complete information to the 
public,
–  interviews, in particular with top 
management,
–  information folders, leafets, brochures/
information stands and posters,
37
–  websites to provide various forms of 
information to worldwide recipients,
–  joint information events (lectures, training 
courses) used primarily to inform small 
target groups (e.g. business, schools),
–  emergency lines (hot lines) to receive and to 
react to important information from the 
general public and clients,
–  information desks (telephone, e-mail, 
written and personal) on customs-related 
regulations and procedures.
Cross references
Blueprints on Organisation and Management, 
Legislation, and Border and Inland Control.
PUBLIC RELATIOnS AnD COMMUnICATIOn
39
Customs cooperation
1. Aim
To develop and implement mechanisms for cooperation between customs and national 
and international control and enforcement agencies and other partners to ensure 
protection of society, prevent and fght against fraud and facilitate trade.
2. Strategic objectives
•  To ensure legal preconditions for cooperation 
between the customs and other national and 
international partners involved in trade 
matters.
•  To develop sufcient operational capacity for 
cooperation with national and international 
partners and establish technical and 
operational measures to regulate and 
coordinate the functioning of integrated 
border controls.
•  To establish a strategy for cooperation with 
partners.
•  To create and develop a climate of partnership 
between the customs administration and 
other relevant authorities.
3. Key indicators
National cooperation
Legal basis
•  national legislation allows cooperation 
between customs and other relevant 
authorities.
•  national legislation provides for efcient 
exchange of information between customs 
and other relevant governmental authorities, 
where possible and appropriate in the light of 
data protection regarding exchange of 
information.
Operational capacity
•  Clearly defned roles and responsibilities are 
established for each agency concerned with 
border and inland control to avoid any 
duplication of activity or requests for 
information.
•  Where appropriate, joint and coordinated 
controls are applied and equipment is shared.
Strategy for cooperation
•  Memoranda of understanding (MOUs) or 
similar instruments are concluded with the 
relevant national governmental authorities 
such as the police, intelligence services, and 
state institutions involved in the control of 
international trade, etc.
Climate for partnership
•  Regular meetings are held to improve 
cooperation between the diferent 
governmental authorities involved in 
international trade.
•  Cooperation with trade is in accordance with 
the Blueprint on Trade Facilitation and 
Relations with Business.
Cross-border cooperation
Legal basis
•  There is a legal basis allowing efcient customs 
cooperation with all neighbouring countries.
CUSTOMS COOPERATIOn
40
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
•  Data and documentary requirements relating 
to customs clearance at state borders are in 
line with international commitments and 
based on the relevant international standards, 
e.g. those of the World Customs Organisation 
(WCO), the United nations and the European 
Union.
Operational capacity
•  Roles and responsibilities and methods of 
cooperation are formally agreed between 
customs authorities on both sides of each 
border crossing.
•  Where appropriate, international agreements 
are concluded on joint customs controls at 
major border crossings.
Strategy for cooperation
•  Harmonised working practices and 
associated training are developed by 
different customs services on both sides of 
common borders.
•  Where appropriate, equipment is shared 
between customs authorities on both sides of 
common border crossings.
•  Joint contingency plans are established for 
dealing with unusual cases (e.g. nuclear 
material, hazardous chemicals, live animals).
•  Where documentary or physical verifcation of 
consignments by more than one agency is 
necessary, this is carried out as far as possible 
at a single place and time.
•  Regular meetings are held to improve 
cooperation between the customs 
authorities on both sides of common border 
crossings.
•  Coordinated opening hours and trafc 
management are introduced on both sides of 
common border crossings.
International Cooperation
Legal basis
•  national legislation gives sufcient powers to 
customs administration to cooperate with 
international partners.
•  national legislation allows the provision of 
information on the basis of international 
agreements on customs matters and permits 
the efcient use of information received under 
such agreements.
•  A legal basis is in place covering customs 
cooperation with neighbouring countries, 
countries representing important trade partners 
or countries in relation to which customs 
regulations have been repeatedly infringed.
Operational capacity
•  Methods of cooperation are formally agreed 
between customs authorities at international 
level.
•  Where appropriate, international agreements 
are concluded on joint customs controls at 
major border crossings.
Strategy for cooperation
•  Joint operations are organised with international 
partners to combat fraud and organised crime, 
and common threat analysis is utilised.
•  Harmonisation of customs investigation 
powers is promoted.
•  Cooperation is sought with international 
enforcement organisations, e.g. Interpol, 
Europol.
•  Requests for assistance under international 
agreements are dealt with in reasonable time to 
enable partners to use the assistance provided 
for the purpose of their investigations.
41
•  Information relating to customs security issues 
is exchanged in accordance with international 
standards and agreements (e.g. World Trade 
Organisation (WTO), WCO).
Administrative capacity (common for all types
of cooperation)
•  Internal regulations are in place defning the 
roles and responsibilities of customs and 
procedures for implementing existing 
cooperation instruments.
•  national legislation allows mutual assistance 
between administrations. It is provided on 
demand and, where possible and appropriate, 
also spontaneously.
•  IT systems are in place allowing exchange of 
information between customs, other customs 
administrations and all the relevant 
authorities.
•  Data exchange through IT systems is based on 
international standards, such as the WCO data 
model, and in accordance with the regulations 
on data protection.
Cross references
Blueprints on Border and Inland Control, Supply 
Chain Security, Infrastructure and Equipment, 
Legislation, Investigation and Enforcement, 
Information and Communication Technology, and 
Trade Facilitation and Relations with Business
CUSTOMS COOPERATIOn
43
Revenue collection
N.B.: This blueprint only concerns Candidate Countries and future Candidate Countries for accession to the EU
1. Aim
To ensure maximum efciency and integrity of revenue collection and management by 
developing and implementing appropriate policies, systems and procedures to collect 
and account for revenue.
2. Strategic objectives
•  Development and implementation of a 
revenue collection and management strategy 
which will enable customs revenues to be 
accurately collected, accounted, reported and 
audited.
•  Development of policies, systems, procedures 
and instruments to make for efcient 
implementation of the revenue collection and 
management strategy.
•  Development and implementation of a 
national centralised system of revenue 
collection, ensuring that customs duties 
contribute to the national budget.
•  Implementation of procedures and 
instruments which make for efcient revenue 
collection and management.
3. Key indicators
General
•  Adequate information on current regulations 
and applied tarifs is available to trade.
•  Support information is available to trade on 
their obligations and procedures for 
assessing, declaring and paying their customs 
liabilities.
Legal basis
•  national accounting regulations and 
procedures provide for the proper 
management of national revenue and for 
auditing of procedures and accounts.
Policies and procedures
•  A system is in place for efcient centralised 
accounting of revenue.
•  A system is in place to register traders’ 
liabilities for customs revenue.
•  Accounting systems for all types of payment 
are in place and linked to the register of 
customs liabilities.
•  Accounting processes are clearly defned and 
executed.
•  The accounting system uses codes to identify 
revenue items by tarif headings, by types of 
liabilities, by methods of payment, by customs 
regimes and by liable persons to make for 
efective compilation of data.
•  Payment of liabilities or potential liabilities is 
required, or the appropriate security is in 
place, before goods are released for free 
circulation.
•  Regular internal audits, based on principles of 
risk assessment, are carried out on the customs 
REVEnUE COLLECTIOn
44
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
systems for revenue collection and accounting 
and detailed records maintained of these 
audits.
•  Customs declarations and all other accounting 
documents are retained for the periods specifed 
in the relevant customs control legislation.
•  Appropriate administrative action is taken in 
respect of late or non-payment of duty or 
other abuses of the deferment system. This 
action will include withdrawal of deferment 
facilities.
•  national accounting and customs legislation 
provides for the application of EU regulations 
governing EU own resources.
•  EU-compatible methods of payment, including 
deferred payment, and security for customs 
purposes are in place.
Organisational structure, personnel and training
•  A headquarters structure, responsible for 
centralised revenue collection, management 
and accounting, is in place.
•  Operational structures are in place at regional 
and local levels as appropriate.
•  Internal audit structures are in place.
•  All revenue-related structures maintain 
appropriate records and are capable of being 
audited, individually or collectively.
•  Appropriate competencies are described for 
personnel at all levels in the revenue collection 
and management structures and training 
programmes are in place to develop these 
competencies.
•  Management controls are in place to protect 
and ensure the integrity of the revenue and 
personnel.
•  Detailed instructions are in place for all 
revenue personnel, and management controls 
are in place to ensure that instructions are 
correctly applied.
Equipment and funding
•  Registration, processing, accounting and 
allocation of revenue liabilities are separate 
modules of an integrated customs information 
system.
Cross references
Blueprint on Information and Communication 
Technology.
45
Risk management
1. Aim
To develop appropriate techniques for systematic risk identifcation and implementation 
of all measures needed to limit exposure to risk, and to implement international and 
national strategies, in accordance with the relevant legislation, for the collection of data 
and information, analysing and assessing risks, prescribing action and monitoring 
outcomes in order to facilitate, improve and streamline control procedures.
2. Strategic objectives
•  Development of a comprehensive legal basis 
conferring the necessary powers on customs 
administrations to collect data and 
information for the purposes of analysis and 
assessment of risk and appropriate 
dissemination of such information.
•  Establishment of a harmonised model of risk 
management to target commercial trafc for 
customs control and test the efectiveness of 
the risk analysis undertaken, in accordance 
with international standards, with the aim of 
ensuring compliance with the laws and 
regulations that customs are responsible for 
enforcing.
•  Establishment of appropriate measures to 
determine the areas that are most exposed to 
risks and to support management decisions on 
how to allocate limited resources efectively.
•  Development of cooperation at policy and 
operational levels between the diferent 
national and international agencies and 
establishment of relationships with other 
administrations and agencies to ensure that 
information is exchanged efectively, 
efciently and securely.
•  Establishment of efective internal 
communication and cooperation between the 
intelligence functions within the national 
administration in order to maintain the highest 
possible level of efciency in customs services 
nationwide and create an environment where 
all employees assume responsibility for 
managing risks.
•  Establishment of the components of the risk-
management process.
•  Allocation of the resources needed to provide 
suitable facilities, equipment and 
computerisation in support of data collection, 
analysis, evaluation and dissemination of 
information.
3. Key indicators
Legal basis
•  national customs legislation provides 
adequate powers of questioning, examination 
and search of persons, where appropriate, 
goods, means of transport, documents and 
commercial records, in line with data 
protection and existing security rules.
•  national customs legislation observes the 
conditions set out in the legislation blueprint.
Harmonised model of risk management
•  A harmonised model of risk management 
should be established that includes the 
minimum level of controls to apply, based on 
specifc indicators to ensure that passengers 
and traders are treated uniformly.
RISK MAnAGEMEnT
46
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
•  Implementation of common priority control 
areas in which increased levels of risk 
analysis and customs controls for a 
predetermined period should be applied. 
These areas will be subject to joint risk 
analysis by experts in the particular field 
with expertise from other available sources 
considered appropriate. The outcome of this 
joint risk analysis will be a uniform profile or 
profiles.
•  For each location at which customs control is 
exercised, risk profles which take account in 
particular of the economic situation of the 
region concerned are established, developed, 
utilised and regularly reviewed.
•  Selection of consignments for customs 
examination is based on a proper analysis of 
the risk involved.
•  Risk indicators are continually revised on the 
basis of updated information from earlier 
controls and results of investigation 
activities.
Measures to determine high-risk areas
•  Areas that might avoid or evade the customs 
enforcement eforts and the likelihood of this 
occurring are assessed, and the consequences 
of such occurrences, including consideration 
of the types and quantities of contraband and 
the negative efects caused by evasion, are 
calculated.
•  Potential defciencies within the customs 
administration and the likelihood that these 
defciencies are preventing customs from 
operating at full efciency are analysed and 
the consequences of these defciencies 
calculated.
•  The risk profles introduced should include a 
start and end of review date to ensure regular 
monitoring of the impact and the results of the 
profle with a view to determining the best 
implementation period.
•  Equivalent customs controls are carried out in 
priority control areas in an efort to tackle 
Community-wide risks.
Risk management process
•  The risk management process comprises the 
following:
–  Context is the environment in which the risk-
management process is performed and can 
be infuenced by various factors such as 
resources, and political, legal and social 
circumstances.
–  Risk analysis examines and evaluates all 
available information for operational 
purposes. Information can be gathered from 
various sources, such as arrest and seizure 
records, locally and internationally, other law 
enforcement agencies, traders and other 
governmental authorities.
–  Treatment of risks is the action to be taken 
(documentary or physical). Once risks have 
been identifed, analysed and assessed, 
action must be taken to prevent the risks 
from occurring or to minimise the 
consequences if they do.
–  Monitoring and review looks at the 
performance, efectiveness and efciency of 
the risk-management system and changes 
that might afect it.
Cooperation
•  Close working relationships, including regular 
meetings with other administrations or the 
agencies involved in the control of goods, are 
held in an efort to improve cooperation both 
nationally and internationally.
•  Regular exchanges of information and 
experience are encouraged between national 
and international customs and other relevant 
authorities.
47
•  Joint and coordinated controls and operations 
are applied, based on a common risk analysis 
process wherever appropriate.
Internal communication
•  Formal (e.g. staf instructions) and informal 
arrangements (e.g. newsletters) are in place 
to ensure that management and staf 
promptly receive any relevant information 
about new legislation and regulations, and 
about changes to existing legislation and 
regulations.
•  Formal and informal arrangements are in place 
to ensure that managers and staf promptly 
receive any relevant information about new 
policies and procedures, and about changes to 
policies and procedures.
•  A national risk analysis centre is established 
where risk profles must be send via secure IT 
systems. Feedback on results must be 
introduced via this database, which should be 
easy to access and use, and the results should 
be communicated quickly and safely back to 
the national risk centre.
•  The internal communication system enables 
and encourages top-down, bottom-up and 
inter-functional communication.
Relations with the public and trade
•  Facilities for the receipt of relevant information 
from the public are established and working.
•  Memoranda of understanding are signed with 
major trade and transport bodies.
•  Regular and close customs cooperation with 
trade organisations is in place.
•  Agreements are developed and implemented 
for access to trade information for risk- 
assessment purposes.
•  Where possible, electronic links are 
established with trade.
Facilities, equipment and computerisation
•  Appropriate equipment and examination 
facilities are provided for all trafc, leading to a 
greater number of risk-based examinations 
and consequent detection of ofences.
•  High-quality IT systems and programmes are 
in place (instead of acquired) to exchange the 
information needed efectively, efciently and 
safely.
Cross references
Blueprints on Information and Communication 
Technology, Infrastructure and Equipment, 
Training, and Border and Inland Control.
RISK MAnAGEMEnT
49
Common agricultural policy:
export controls
N.B.: This blueprint only concerns candidate countries and future candidate countries for accession to the EU
1. Aim
To establish and maintain an efective system and appropriate procedures of customs 
export controls and examinations of common agricultural policy (CAP) goods in line with 
EU legislation, in order to determine the correct level of export refunds.
2. Strategic objectives
•  Development of a comprehensive legal basis 
which gives customs ofcers the powers to 
carry out controls of goods, means of 
transport, documents, commercial records, 
etc., especially at the customs ofce of export 
and the customs ofce of exit.
•  Development of customs controls based on 
intelligence-led risk analysis and selectivity 
techniques.
•  Development of customs controls which 
comply with EU regulations concerning the 
monitoring carried out at the time of export of 
agricultural products receiving refunds, the 
physical checks carried out when agricultural 
products qualifying for refunds are exported 
and the common detailed rules for the 
application of the system of export refunds on 
agricultural products.
•  Development of an agreement on post-
clearance controls/audit that complies with EU 
legislation concerning the scrutiny by Member 
States of transactions forming part of the 
system of fnancing by the Guarantee Section 
of the European Agricultural Guidance and 
Guarantee Fund.
•  Development of cooperation at policy and 
operational levels between the customs 
services, paying agencies and other parties 
involved.
•  Defnition of the responsibilities and 
obligations of all interested parties, notably as 
regards the control and verifcation of 
compliance with Community rules.
•  Explicit confrmation by the customs 
organisations to the paying agency that they 
fulfl their responsibilities and description of 
the means employed.
•  Regular and timely information to the paying 
agency of the results of customs controls 
efected, so that the sufciency of these 
controls may always be taken into account 
before a claim is settled.
3. Key indicators
Legal basis
•  national legislation delegates the relevant 
tasks to the customs authorities and regulates 
the establishment and location of the paying 
agency.
•  national customs legislation provides 
adequate powers of questioning, 
examination and search in respect of CAP 
goods, means of transport, documents and 
commercial records.
COMMOn AGRICULTURAL POLICy: ExPORT COnTROLS
50
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
•  EU regulations, guidelines and 
recommendations relating to export controls 
of agricultural goods falling under the CAP are 
incorporated as far as possible in national 
legislation.
Risk analysis and selectivity
•  Intelligence and information systems to 
support CAP control are established, 
developed, utilised and regularly reviewed.
•  Specifc risk profles for the export control of 
CAP goods are established, developed, utilised 
and regularly reviewed.
•  Selection for customs examination is based on 
a proper analysis of the risk involved.
Systematic, comprehensive and fexible controls
•  CAP controls must always be carried out 
without any prior notice whatsoever and must 
be completely unexpected.
•  CAP controls must be at the rates and 
conditions stipulated in EU regulations.
•  Samples of CAP goods must be representative 
and taken in accordance with comprehensive 
sampling instructions.
•  If the refund rate depends on particular 
components of the CAP good, the assistance 
of a laboratory is required.
•  CAP controls determine the quantity, nature 
and characteristics of the goods. CAP controls 
confrm whether CAP goods actually leave the 
territory of the Community.
•  Customs authorities must ensure that CAP 
goods are not substituted between the ofces 
of export and exit. Therefore, substitution 
checks must be performed at points of exit 
from the EU.
•  The results of checks of CAP goods must be 
accessible to all staf concerned at all times.
•  The internal control system must ensure that 
the above results/checks are accurate, timely, 
complete and authorised.
•  CAP controls are exercised to allow facilitation 
of legitimate trade.
Cooperation
•  Clearly defned roles are established for each 
organisation concerned with CAP controls.
•  Clear mechanisms established for cooperation 
with the paying agency.
•  Regular meetings are held to improve national 
and local cooperation and exchange of 
information between the relevant organisations, 
such as the ministry of agriculture, veterinary 
services, paying agencies, customs, etc.
Management, employees and training
•  An overall CAP control policy is established for 
the administration, made available to all 
border and inland control staf and its 
application monitored by management.
•  Specifc training modules are developed and 
delivered to all staf concerned.
Facilities, equipment and computerisation
•  Good-quality equipment and examination 
facilities are provided for all CAP controls. CAP 
controls should lead to a greater number of 
risk-based examinations and consequent 
detection of irregularities.
•  Customs CAP-control systems and procedures 
are computerised where appropriate and in 
line with the overall IT strategy.
Cross references
Blueprints on Legislation, Border and Inland 
Control, Customs Laboratory, Risk Management, 
Infrastructure and Equipment, Information and 
Communication Technology, and Training.
51
Border and inland control
1. Aim
To develop and maintain straightforward and efcient customs control operations at 
ports, airports and land borders and inland, capable of facilitating the fow of trade while 
ensuring collection of revenues and the protection of citizens.
To develop a border and inland control strategy to have the relevant controls at the right 
time and the right place with all the necessary resources.
2. Strategic objectives
•  Development of a comprehensive legal basis 
which gives customs ofcers the powers to 
carry out controls of goods, including those 
carried by persons, means of transport, 
documents and commercial records at the 
frontier and inland.
•  Enforcement of customs controls which are 
systematic, comprehensive, fexible, 
consistently applied and based on 
intelligence-led risk analysis and selectivity 
techniques.
•  Cooperation at policy and operational levels 
between customs and other agencies working 
at the border and inland, and promotion of 
transborder, bilateral and international 
customs cooperation.
•  Establishment of partner relations with trade 
and the public.
•  Development of management, personnel and 
training systems which support the border 
and inland control function.
•  Provision of suitable facilities, equipment as 
well as information and communication which 
support the border and inland control function.
•  Development of the supply chain security 
approach to customs control.
3. Key indicators
Legal basis
•  national customs legislation provides 
adequate powers for questioning, examination 
and search in respect of persons, goods, 
means of transport, documents and 
commercial records.
•  International customs conventions, 
agreements and recommendations relating to 
border and inland control are transposed into 
the national legislation.
Risk analysis and selectivity
•  Intelligence and information systems are 
established, systematically developed, utilised 
and regularly reviewed, as are risk profles, which 
take account in particular of the economic 
situation of the region concerned, for each 
location at which customs controls are exercised.
•  Selection for customs examination is based on 
a proper analysis of the risk involved, without 
prejudice to random checks, simultaneously 
targeting the detection of new or previously 
unknown risks.
•  Legitimate traders and persons carrying goods 
are subjected to controls which strike a proper 
balance between the need for free circulation 
of goods and the need to combat fraud.
BORDER AnD InLAnD COnTROL
52
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
Systematic, comprehensive and efcient controls
•  Customs controls are exercised to allow 
facilitation of legitimate trade, with the 
possible use of inland rather than border 
controls, where appropriate.
•  Customs controls are exercised throughout the 
customs territory, with the use of mobile 
control units, where appropriate.
•  Customs controls of goods take into account 
relevant prohibitions and restrictions.
•  Customs controls for purely fscal purposes are 
based on classifcation, origin and value of 
goods while providing for duty suspension 
and relief regimes where this is consistent with 
revenue risk.
•  Customs controls encompass questioning, 
non-intrusive scanning, physical examination, 
sampling, analysis, documentary checks and 
audit of commercial systems and records.
•  Customs controls of passengers are based on a 
‘clearway’ (e.g. green and red channel) system, 
where appropriate, and encompass 
interception, questioning and search of 
persons and accompanied luggage where 
appropriate.
•  Customs controls are regularly revised on the 
basis of registered and updated information 
derived from earlier controls and the results of 
investigation/enforcement activities.
•  Relations between the level of controls 
(documentary and physical) and facilitation 
procedures or techniques (simplifed 
procedures, e-declarations, automation of 
customs work) are measured, analysed and 
balanced.
•  Customs controls are consistent across the 
organisation and instructions are adopted and 
applied countrywide (e.g. technical 
instructions for customs ofcers explaining 
how to check specifc goods and take samples 
in a sound and safe manner).
Cooperation
•  Clearly defned roles are established for each 
government agency concerned with border 
and inland controls (border police, fscal 
administration, veterinary or phytosanitary 
service, etc.), without duplication of activities, 
based on agreements concluded at central, 
regional and local level if appropriate
•  In case of shared responsibilities between 
control agencies, one should have a leading 
role assigned, with customs having a leading 
role in the control of goods.
•  Appropriate joint and coordinated controls 
between customs and the respective 
government agencies are applied, with the aim 
of optimising expertise and avoiding time delays.
•  Harmonised working practices and associated 
training are developed by diferent customs 
services on both sides of the border and joint 
border controls are exercised, where possible.
•  Coordinated opening hours and trafc 
management are introduced on both sides of 
land/waterway borders and between all 
agencies involved in the clearance of goods.
•  Joint contingency plans are established for 
dealing with unusual cases (e.g. nuclear 
material, live animals, hazardous chemicals).
•  A strategy to implement a one-stop-shop 
concept that allows physical controls required 
by diferent authorities and agencies involved 
in control and clearance of goods to be 
performed only once at the same time and at 
the same place is developed and implemented 
were possible.
•  A strategy to implement a single-window 
concept that allows all data relating to an 
import or export transaction required by 
53
diferent authorities and agencies to be 
submitted (where possible electronically) to 
the same access point is defned at national 
level, with the aim of avoiding duplication and 
facilitating trade.
Relations with trade and the public
•  Memoranda of understanding are signed with 
major trade and transport operators (e.g. 
airlines, shipping agents and freight 
forwarders) and access to relevant trade 
information for risk-assessment purposes is in 
place, where possible also electronically.
•  Regular and updated information (e.g. public 
notices, internet publications, leafets) on 
customs legislation, procedures, prohibitions 
and restrictions is provided to traders and the 
public.
•  Facilities for the receipt of the relevant 
information (e.g. hotlines) from the public are 
established and maintained
Management, personnel and training
•  An overall border and inland control policy is 
established for the administration, made 
available to all border and inland control staf, 
its application is monitored by management 
and specifc training is provided (including 
language training for ofcers working at 
international border posts).
Facilities, equipment and information
and communication technology
•  Good-quality equipment and examination 
facilities are provided for all trafc, leading to 
efciency of risk-based examinations and 
consequent detection of ofences.
•  Control and examination facilities allow proper 
separation of commercial and passenger 
trafc, and provide a safe and user-friendly 
working environment.
•  Radio and telecommunication facilities which 
support and enhance operational 
efectiveness have been introduced.
•  Tools and equipment which enable a higher 
level of vehicle and cargo examination (e.g. 
tool kits, vehicle lifts, fork-lift trucks) as well as 
the detection of concealed illegal goods (e.g. 
nuclear material, drugs, explosives) are in 
regular use and available to staf involved.
•  Appropriate tools and equipment (including 
personal protective equipment) are used 
when samples are taken for more detailed 
laboratory examinations.
•  Customs control systems and procedures are 
automated wherever there are clear benefts 
for both customs and the public (including the 
trading public).
•  non-intrusive inspection equipment using x-
ray and gamma-ray technologies is being 
deployed at border crossings and in sea- and 
airports.
•  Radiation detection portals are used at cargo 
terminals where appropriate.
Cross references
Blueprints on Risk Management, Infrastructure 
and Equipment, Trade Facilitation and Relations 
with Business and Customs Cooperation.
BORDER AnD InLAnD COnTROL
55
Transit and movement of goods
1. Aim
To develop a transit system which supports efective customs control, facilitates 
legitimate trade and the movement of goods, uses modern technology and thus meets 
the requirements of both customs administrations and economic operators.
2. Strategic objectives
•  Development, implementation and regular 
review of the necessary legal, operational and 
organisational measures to ensure easy and 
smooth adoption and application of transit 
procedure provisions.
•  Development and implementation of a transit 
system, including modern EDI technology for 
the collection, processing and transmission of 
transit data
•  Development and implementation of a 
reliable guarantee system to ensure payment 
of any debt incurred in respect of goods.
•  Development and implementation of 
identifcation measures, including the 
obligation to use suitable/approved means of 
transport for transport under the customs 
seals.
•  Development and implementation of an 
efective system of simple and simplifed 
transit procedures (e.g. authorised consignor 
and consignee status). Creation and 
development of long-term and sustainable 
partnerships between the customs 
administration and all other participants or 
stakeholders in the transit system.
•  Development and provision of the necessary 
resources for training customs personnel and 
provision of the requisite information to all 
other participants in the transit system.
3. Key indicators
Management policy and working methods
•  Top management is actively involved in the 
development and maintenance of a transit 
system, including modern EDI technology.
•  A competent manager and a task force, who 
have access to and infuence with top 
management, are made responsible for 
adopting legal, operational and organisational 
measures.
•  national legal transit provisions are 
compatible with the provisions of international 
customs conventions, agreements and 
recommendations (e.g. WCO International 
Convention on the Simplifcation and 
Harmonisation of Customs Procedures)

and, to 
the extent possible, with regional customs 
conventions (e.g. EC/EFTA Convention on a 
common transit procedure)
•  national operational transit measures are 
developed to complement the legal provisions 
(e.g. management plans, instructions, 
guidelines).
•  A modern EDI system is implemented for the 
transmission of transit data that has been 
collected and processed.
•  Transit controls facilitate legitimate trade and 
the movement of goods through the use of 
intelligence-led risk analysis and selectivity 
techniques.
TRAnSIT AnD MOVEMEnT OF GOODS
56
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
Partnership and cooperation
•  A system of contact points/liaison ofcers 
(national transit coordinator and regional or 
local transit liaison ofcers, as the case may be) 
is established both by the customs 
administration and by all other participants in 
the transit system to assist with the 
development and smooth implementation of 
the system.
•  Regular meetings are held between the 
customs administration and all other 
participants in the transit system to help reach 
a consensus on measures to address issues 
raised on all sides.
•  Clear, updated and unambiguous information 
about transit is made available by the customs 
administration for all other participants in the 
transit system in standard written or electronic 
form (e.g. as part of a ‘transit handbook’).
•  Memoranda of understanding could be signed 
with major economic operators and 
associations using the transit system, including 
regular revision and evaluation of its content 
and goals achieved.
•  Efcient operational cooperation, coordination 
and exchange of information with other 
customs administrations, particularly in 
neighbouring countries, is established for the 
management and monitoring of transit 
operations, together with a communication 
and partnership policy with economic 
operators.
•  A national help desk is established and 
maintained to provide the necessary technical 
and/or procedural advice to operators and 
customs as regards application of the transit 
procedure.
Personnel and training
•  An overall transit policy is established for the 
administration, made available to all transit 
staf and its application monitored by 
management.
•  An adequate organisational scheme of the 
customs authorities at all levels is needed to 
ensure efective allocation of the necessary 
human and technical resources for the transit 
system to be properly applied.
Cross references
Blueprints on Organisation and Management, 
Border and Inland Control, Information and 
Communication Technology, and Training.
57
Customs valuation
1. Aim
To guarantee the proper and uniform assessment of duties — and to ensure the 
compliance of national legislation with international rules, in particular the WTO 
Agreement on Customs Valuation (Customs Value Code).
2. Strategic objectives
•  Implementation of national provisions based 
on transaction value, in accordance with the 
WTO agreement.
•  Development of clear procedures to make 
customs valuation transparent, objective and 
verifable.
•  Development of a specialised structure 
capable of applying the rules of determination 
of customs value based on the WTO 
agreement.
•  Empowerment of customs to perform efcient 
post-clearance controls in the feld of customs 
valuation, based on risk analysis.
•  Development and implementation of a 
training system on customs valuation to make 
customs ofcers acquainted with WTO rules on 
valuation.
3. Key indicators
Legal basis
•  Legislation on customs valuation ensures 
customs valuation in accordance with WTO 
rules.
•  Legislation enables a customs declaration to 
be lodged when not all the elements of 
customs value are known and provides for 
rules to verify the value after release of the 
goods.
Policies and procedures
•  Procedures are in place for efcient post-
clearance controls in the feld of customs 
valuation, based on risk analysis.
•  Procedures are in place for appeals.
•  Exchange of information on customs value at 
international level is always based on 
agreements signed in this respect and with 
assurance of data protection.
•  Complete and updated information on the 
legislation on customs valuation is made 
available to participants in international 
trade.
Organisational Structure, Personnel
and Training
•  A personnel training system is in place for:
–  proper application of the legislation based 
on WTO rules,
–  qualifed post-clearance audit,
–  treatment of appeals,
–  international cooperation in the feld of 
customs valuation,
–  preparation of transparent information for 
economic operators on customs valuation.
CUSTOMS VALUATIOn
58
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
•  The training system ensures a consistent 
approach to customs valuation throughout a 
country by way of:
–  instructions for customs ofcers issued at 
national level, and
–  training with the participation of national 
law agencies.
Cross references
Blueprints on Legislation, and Trade Facilitation 
and Relations with Business.
59
Post-clearance control and audit
1. Aim
To develop an efective and efcient post-clearance control and audit service which 
allows the customs administration to implement its tasks (clearance and control of goods, 
revenue collection) and to facilitate trade by keeping a balance between trade facilitation 
and efcient customs control.
2. Strategic objectives
•  Development of a comprehensive legal basis 
which gives customs ofcers the necessary 
powers to carry out audit/post-clearance 
controls efciently and efectively.
•  Development of an organisational structure 
which enables auditors and their managers to 
carry out their duties with the maximum 
efciency and efectiveness.
•  Development of an audit management system 
which ensures efcient, quality-controlled 
audits using appropriate methods and 
establishes an operational quality assurance 
programme ensuring that standards of an 
acceptable quality are being applied to audit 
activity.
•  Development of a training strategy to ensure 
that auditors and managers have all the 
necessary knowledge and skills to plan and 
implement their duties.
•  Development of a national audit planning 
policy with planned short-term and long-term 
controls, in accordance with priorities based 
on risk analysis and risk assessment.
3. Key indicators
Legal basis
•  Legal powers and responsibilities are 
established for the customs ofcers, including:
–  adequate powers to exercise controls on 
import, export and other transactions 
belonging to customs authority,
–  inspection and controls of any records, 
books, documents and commercial records, 
including those held on computers,
–  entry, visit, inspection and control of any 
place subject to customs supervision,
–  examination of goods and necessary 
sampling,
–  responsibility for keeping all information 
and documents of economic operators 
private and confdential.
  Obligations and rights of traders include the 
following:
–  keeping records for a certain period as 
stated in the regulations,
–  presenting all supporting documents and 
commercial books and records (including 
electronic version) to customs auditors,
–  right to confdentiality of all information 
provided to authorities
•  Legislation allowing efective sanctions and 
penalties in order to combat fraud
•  necessary agreements/conventions ratifed to 
ensure national and international inter-agency 
POST-CLEARAnCE COnTROL AnD AUDIT
60
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
cooperation and exchange of information, 
including mutual administrative assistance.
Organisational structure
•  Central and local audit/post-clearance 
organisational structures are in place.
•  The national audit policy is in place.
•  The centralised administration responsible for 
coordinating the work and performance of the 
local audit units, providing adequate training 
and development of skills for auditors and 
their managers and ensuring uniform quality 
of audits throughout the administration (e.g. 
checklists, minimum standards) is in place.
•  Efcient cooperation systems are in place to 
exchange information with all customs 
control areas within national customs 
organisations.
•  The necessary mechanisms are in place for:
–  national inter-agency cooperation and 
exchange of information (other 
governmental authorities),
–  international inter-agency cooperation and 
exchange of information (foreign customs 
and other authorities),
–  cooperation and exchange of information 
with trade organisations (trade associations, 
port authorities, shipping companies, etc.).
Management system
•  The responsibilities of local managers and 
central administration are clearly stated.
•  Audits are planned and coordinated nationally 
and locally.
•  Quality assurance and control of procedures 
are established to ensure broad uniformity of 
auditing standards.
•  Local management is responsible for targeting 
audits at high-risk operators and transactions 
and reasonable coverage of other 
undertakings.
•  Local management ensures that audits are 
properly planned, implemented and reported 
to uniform standards.
•  The procedures and methodology applied by 
the audit service are continuously developed.
•  The facilities, tools, IT systems and access to 
information systems needed for audit units 
and auditors to implement their duties are 
provided.
•  national guidelines are available for all 
auditors, to ensure uniformity and quality of 
post-clearance control and audit.
Training strategy
•  Training programmes are organised to provide 
auditors with knowledge, (and training courses 
to refresh and update such knowledge), 
familiarise them with new systems and 
procedures, attitudes, methodologies and 
upgrading skills and experience, for better 
performance and higher standards of customs 
auditing.
•  Auditors are trained on a continuous basis in 
the various felds relevant to their duties:
–  customs procedures and rules that have to 
be applied,
–  risk analysis and risk assessment,
–  bookkeeping,
–  electronic data processing (EDP) auditing.
•  Appropriate training is provided for all 
auditors and team leaders and audit 
managers.
61
•  Special training programmes are organised for 
newly recruited audit staf in order to make 
them aware of the quality standards required 
for audits.
•  Annual training programmes are planned on a 
needs assessment basis.
Audit planning policy
•  All audit work and audit planning is in line with 
and supports national customs strategies.
•  Audits are conducted in accordance with 
periodic audit plans based on national audit 
policy, local needs and risk analysis.
•  The national risk management system is 
established.
Cross references
Blueprints on Training, Risk Management, Trade 
Facilitation, and Customs Cooperation
POST-CLEARAnCE COnTROL AnD AUDIT
63
Investigation and enforcement
1. Aim
To develop an efective and efcient customs service capable of the detection, prevention 
and investigation of fraud, and preparation of cases for the prosecution of ofenders. This 
service must be fexible enough to respond to an intelligence-led strategy based on the 
latest methods of targeted risk assessment and modern technology to safeguard revenue 
and protect society. The service should also enforce compliance with national legislation, 
international legislation and international institutions (e.g. World Customs Organisation 
(WCO), World Trade Organisation (WTO), Un) through consistent application of the legal 
basis establishing the requisite customs powers and sanctions to enforce the customs 
regulations.
2. Strategic objectives
•  Development of targeted customs controls 
throughout the customs territory of the 
Community which are based on intelligence-
led risk analysis, pre-arrival information and 
selectivity techniques.
•  Establishment and development of 
sustainable cooperation with other law 
enforcement agencies (e.g. police, 
investigation services, prosecution) and the 
courts, to ensure that both intended and 
committed ofences are dealt with promptly 
and efciently, and that due consideration is 
given to the seriousness and prospective 
impacts of the ofences.
•  Development of cooperation at policy and 
operational levels between the diferent 
national law enforcement agencies, and 
development of international cooperation 
between customs services and other law 
enforcement agencies.
•  Establishment of efective interdepartmental 
communication and cooperation between the 
investigation and enforcement function and 
other relevant functions (e.g. border and 
inland control, risk analysis, post-clearance 
control, audit).
•  Development of relations with trade and the 
public.
•  Development of management, IT, personnel 
and training systems which support the 
investigation and enforcement function.
•  Provision of suitable facilities, equipment, 
computerisation and security standards to 
support the investigation and enforcement 
function.
•  Prompt and fexible reaction to new emerging 
trends and threats (e.g. terrorism, dual-use 
materials, chemicals, weapons, money 
laundering, intellectual property rights (IPR) 
fraud).
3. Key indicators
Legal basis
•  national customs legislation provides 
adequate powers of questioning, examination, 
detention, arrest, seizure and search in respect 
of persons, goods, means of transport, 
documents, commercial records and facilities.
Working methods
•  A comprehensive intelligence and information 
system in support of investigation and 
InVESTIGATIOn AnD EnFORCEMEnT
64
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
enforcement staf and sharing of intelligence 
with other law enforcement agencies based on 
national legislation and memoranda of 
understanding is established, developed and 
regularly updated.
•  Intelligence teams are established with 
responsibility for collection and analysis of 
information and dissemination of up-to-date 
information and trend data to investigation 
and enforcement staf.
•  Specialist teams and mobile groups operating 
throughout the territory of the Member State 
are in place to conclude enforcement action.
•  Facilities (e.g. Internet, e-mail, online access to 
relevant databases and information systems) 
for the receipt of information and intelligence 
are in place and working.
Cooperation
•  Agreements and protocols on mutual 
assistance are agreed with other states’ customs 
services and other foreign government 
authorities to develop sustainable cooperation.
•  Close working relationships, including regular 
meetings and exchange of information, with 
the courts and other national law enforcement 
agencies are introduced.
•  Regular exchanges of information occur 
between national and international authorities.
•  Particular forms of cooperation involving 
cross-border actions (e.g. hot pursuit, cross-
border surveillance, joint operations) for the 
prevention, investigation and prosecution of 
infringements of national and Community 
customs legislations are carried out in 
compliance with the national legislation.
•  Memoranda of understanding are signed with 
key trade companies, transport operators and 
associations.
•  Interdepartmental communication and cooper-
ation between the investigation and enforce-
ment function and other relevant functions (e.g. 
through meetings, a secure website and joint 
work) take place on a regular basis.
•  A central coordinating body responsible within 
customs for international cooperation is 
established.
Relations with the public
•  Regular and updated information (e.g. public 
notices, press releases, Internet publications, 
leafets) about customs legislation, 
procedures and results is provided to the 
public.
•  Regular eforts (e.g. campaigns against drug 
smuggling, pornography, weapons, IPR 
infringement, etc.) are made to improve public 
perception of customs’ role in the protection 
of society.
•  Facilities for the receipt of relevant information 
(e.g. hotlines and informants) from the public 
are established and working.
Management, personnel and training
•  An overall investigation and enforcement 
policy is established for the administration, 
made available to all investigation and 
enforcement staf and its application 
monitored by management.
•  Management and personnel training and 
training systems coordinated with other law 
enforcement agencies are in place.
Facilities, equipment and computerisation
•  Radio and telecommunications facilities, 
together with surveillance and search 
equipment, directly accessible by customs, 
which support and enhance operational 
efectiveness, have been introduced.
65
•  Investigation and enforcement systems and 
procedures are computerised wherever 
necessary and appropriate.
Cross references
Blueprints on Legislation, Training, Customs 
Cooperation, Customs Enforcement of 
Intellectual Property Rights, Infrastructure and 
Equipment, and Information and 
Communication Technology.
InVESTIGATIOn AnD EnFORCEMEnT
67
Customs Enforcement on Intellectual
Property Rights (IPRs)
1. Aim
To defne the role of customs in helping to prevent and combat counterfeiting and piracy 
and thus safeguard legitimate business from unfair competition, protect citizens’ health 
and safety, avert knowledge theft and counter risks to jobs, investment, research and 
innovation.
To ensure customs enforcement of intellectual property rights (IPR) by means of border or 
inland controls that do not hinder legitimate trade, and to provide safeguards against 
abuse of such rights.
2. Strategic objectives
•  Provision of a legal basis defning the role and 
powers of customs to ensure efcient and 
appropriate action in the fght against 
counterfeiting and piracy and IPR infringements.
•  Provision of the necessary powers and tools to 
enable customs to monitor and respond to the 
latest trends in counterfeiting and piracy.
•  Provision by national customs legislation of 
simplifed procedures, reduced business costs, 
destruction and recycling resolution issues of 
counterfeit and pirated goods with minimum 
bureaucracy and formalities.
•  Establishment of a simple, user-friendly and 
regular cooperation mechanism with IPR right 
holders
•  Development of appropriate coordination and 
cooperation mechanisms between customs 
and other law enforcement agencies involved 
in IPR protection.
•  Establishment of a central IPR unit for 
coordination of IPR-related risk analysis, 
intelligence, database, and training of customs 
IPR specialists.
•  Participation in international, regional or 
national law and policy-making activities for 
IPR protection.
•  Establishment of customs-business 
partnerships, relations with right holders and 
international cooperation.
3. Key indicators
Legal basis
•  The legal basis for enforcement of IPR should 
be in accordance with international 
agreements and standards (e.g. TRIPs 
agreement, EC regulations).
•  Customs authorities can take action against 
goods suspected of infringing IPR under any 
customs procedure (e.g. import, export, 
transit, re-export, transhipment, warehousing, 
processing) and ex ofcio.
Organisation
•  A centre of operational expertise is set up in 
direct communication (24/7 basis) with 
frontline customs ofcers, customs IPR and 
other required specialists.
CUSTOMS EnFORCEMEnT On InTELLECTUAL PROPERTy RIGHTS (IPRs)
68
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
•  Specifc risk-analysis modules for control of 
counterfeit and pirated goods are developed 
and implemented.
•  This centre is responsible for strategic 
departmental planning, cooperation with 
national agencies, dissemination and receipt 
of information regarding IPR infringement 
alerts, upgrading of recognition details, 
international cooperation, creating profles, 
receiving and processing applications for 
action from IPR right holders, interactive 
cooperation with right holders, archiving IPR 
cases and statistical recording, and 
identifcation of trends.
Training
•  Systematic in-house specialist training is 
provided to ensure expertise in the IPR feld.
•  national/international seminars are organised 
in conjunction with IPR right holders and 
national law enforcement agencies to enhance 
the awareness of IPR protection.
•  Operational customs/business seminars are 
organised to improve cooperation between 
diferent national authorities and 
stakeholders.
•  Exchanges of customs IPR specialists between 
countries are arranged to share experience, 
best practices and knowledge.
Information technology, equipment
•  An IPR IT database should be established to 
provide tools for customs risk management to 
help exchange information on counterfeiting 
risks, with the possibility of accessing lists of 
companies, key products and contacts 
electronically via the intranet/Internet. This 
would enable real-time risk information to be 
exchanged between experts.
•  Customs IPR specialists should be provided with 
and trained in the use of technological 
equipment (such as computers, digital cameras, 
scanning devices, UV lights, microscopes).
International cooperation
•  Practical tools, such as a risk-management 
guide, statistics (data) and trends analyses, are 
developed by customs authorities and shared 
in international forums through bi-/multilateral 
agreements with trading partners.
•  Customs cooperation agreements and 
partnership and cooperation agreements with 
a mutual assistance component provide the 
legal basis for the exchange of ofcials and 
IPR-related information (including training or 
sharing expertise).
•  Close cooperation with the international 
enforcement bodies most involved, such as 
the WCO, Europol and Interpol, should be used 
both to address international trends and to 
help spread the global practical approach of 
customs action.
Cooperation with trade and the public
•  The awareness of citizens and the business 
community should be raised about customs 
measures to combat counterfeiting more 
efectively, and to protect the public against 
the threat to health and safety, employment, 
the environment and society as a whole. This 
could be done via campaigns at major border 
points (in particular international airports), 
the media (news/Internet), the use of 
roadshows, exhibitions in customs museums, 
or the dissemination of information to 
consumers, etc.
•  A customs/business working group based on 
memoranda of understanding (MOUs) with 
major stakeholders should be set up to 
develop a framework for a customs protection 
system.
•  Signing MOUs with major trade 
representatives, airlines, shipping companies, 
69
express carriers and the like would encourage 
cooperation and improve controls through 
better information exchange and broader 
awareness of the risks presented by trafc in 
counterfeit goods.
•  Businesses and right holders should be 
encouraged to lodge applications for action 
with customs, in particular SMEs (small and 
medium-sized enterprises). This approach 
should be encouraged via regular customs/
business exchanges used to examine new 
problem areas.
•  A system is established which enables 
businesses to provide information on cases of 
immediate signifcance (e.g. a central 
electronic mailbox monitored by an anti-
counterfeiting specialist who could ensure 
real-time transmission via the risk-
management system to anti-counterfeiting 
specialists in major ports and airports and at 
land frontiers).
Cross references
Blueprints on Public Relations and 
Communication, Organisation and Management, 
Information Technology, Risk Management, 
Border and Inland Control, and Training.
CUSTOMS EnFORCEMEnT On InTELLECTUAL PROPERTy RIGHTS (IPRs)
71
Supply chain security
1. Aim
To increase end-to-end international supply chain security by introducing a balanced 
approach to security measures and facilitations; to safeguard shipments entering or 
leaving a customs territory from manipulation or interference by terrorists or other 
criminals and to provide compliant traders with greater facilitations; and to increase both 
the level of protection achieved by customs controls and cooperation between customs 
and trade.
To play a vital role in the fght against terrorism and organised crime, as customs has 
information and expertise on goods and cargo movements; to produce faster and better 
targeted customs controls that facilitate legitimate trade but tighten security 
requirements; and to ensure by way of greater transparency that the international supply 
chain and its stakeholders refrain from illegal, criminal and terrorist misuse.
2. Strategic objectives
•  Providing customs with security-related 
information on goods prior to import or 
export (pre-arrival/pre-departure information).
•  Ensuring that reliable traders beneft from 
trade facilitation measures through the 
Authorised Economic Operator Programme 
(AEO).
•  Establishment of mutual recognition of the 
results of control measures and of the trade 
partnership programmes (AEO).
•  Reducing controls for reliable traders (AEO).
•  Introduction of a mechanism for setting 
uniform risk selection criteria for controls, 
supported by computerised systems.
•  Increasing security in international supply 
chains from end-to-end.
•  Development of a legal basis providing for the 
introduction and implementation of all the 
relevant measures.
3. Key indicators
Legal basis
•  The legal basis for exchange of security-related 
information of high-risk consignments is 
established.
•  The legal basis for customs and trade 
partnership programmes for authorised 
economic operators is established (e.g. 
authority for granting authorisations, 
application process, requirements and criteria 
for economic operators).
•  International standards (e.g. World Customs 
Organisation (WCO) SAFE Framework of 
Standards) are in place.
•  International agreements providing for mutual 
recognition of customs security controls and 
standards are in place, along with trade 
partnership programmes.
•  Rules for data exchange with other countries 
are laid down.
SUPPLy CHAIn SECURITy
72
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
Facilitation, equipment and information
and communication technology
•  A trader identifcation system based on 
international standards is developed.
•  IT support for the electronic submission of 
pre-arrival/pre-departure information, for risk 
assessment and for the issuing of AEO 
certifcates should be in place.
•  Customs should use non-intrusive 
inspection equipment based on modern 
technologies at border crossings, cargo 
terminals and in sea- and airports (e.g. x-ray 
detection equipment).
Organisation, staf and training
•  An AEO application and issuing procedure is in 
place.
•  A system for pre-audits is developed.
•  Specifc post-audits based on pre-audits and 
monitoring are planned.
•  The risk management system takes account of 
pre-arrival/pre-departure information.
•  The relevant organisational measures and staf 
requirements (e.g. defnition of roles and 
responsibilities for issuing authorities or 
auditors) are in place.
•  Training for customs staf (e.g. counter-
terrorism issues, risk management, use of non-
intrusive inspection equipment, radiation 
detection) should be developed and 
implemented.
•  Training for customs staf and economic 
operators on AEO programmes should be 
made available.
•  Relevant information on strategic objectives
for staf and economic operators is prepared.
•  Customs plays an active role in bilateral and 
international activities geared towards mutual 
recognition and reciprocity of security controls 
and standards and of business partnership 
programmes.
Cross references
Blueprints on Post-Clearance Control and Audit, 
Border and Inland Control, Customs 
Cooperation, Risk Management, and Trade 
Facilitation and Relations with Business.
73
Infrastructure and equipment
1. Aim
To develop and maintain an infrastructure and provide up-to-date equipment which 
supports the business strategy of the customs administration as a whole and helps to 
improve business performance through the application of modern technology and 
proper distribution.
2. Strategic objectives
•  Development of an investment policy and 
support systems to determine the overall 
short- and long-term needs of the customs 
administration and to help plan efective use 
of resources and outline priorities.
•  Development of internal mechanisms to 
review and adapt the customs administration’s 
investment policy in line with the changing 
environment.
•  Establishment of fnancial programmes to 
support strategic and investment plans.
•  Establishment of a management system to 
cover special goals, priorities and development 
and fnancial plans, and to ensure a balance 
between investment and resources.
•  Organisational planning to take account of 
stafng needs, working conditions, new 
technology, facilities and trade operators, and 
other relevant factors.
•  Determination of methods for cooperation 
with national and international authorities and 
stakeholders.
•  Provision of a short- and long-term training 
plan related to infrastructure and 
equipment.
3. Key indicators
Policy and fnance
•  An investment policy is drafted and published, 
setting out infrastructure and equipment 
goals and standards (including technical 
specifcations, quality, safety and security 
standards, as well as acceptance and quality 
assurance procedures) in line with the customs 
business strategy.
•  Short-, medium- and long-term fnancial plans 
are prepared in support of the customs 
administration’s investment activities, and 
include comprehensive justifcation to be 
presented to decision-making bodies (e.g. 
parliament, government, ministry of fnance).
• Sufcient budget is provided to maintain 
efective functionality of infrastructure and 
equipment and to reserve proper space (e.g. 
buildings) for the use and maintenance of 
equipment.
Management
•  Investment and resource priorities and plans 
are properly analysed, agreed between and 
approved and regularly reviewed by all levels 
of management across the organisation.
•  A formal methodology (e.g. cost–beneft 
analysis) is used to assess procurement needs.
InFRASTRUCTURE AnD EQUIPMEnT
74
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
•  A system is in place to regularly review and 
assess the scope for more modern and cost-
efective infrastructure and equipment 
technologies.
•  Requests for investment in infrastructure and 
equipment are systematically assessed, by a 
designated headquarters unit, against 
investment policy.
•  The location and amount of all existing 
infrastructure and equipment are 
economically and functionally justifed in 
order to maximise the use of available 
resources (human, infrastructure, training, 
equipment, etc.), and to take account of 
logistics needs.
•  An inventory/asset management system is 
used to monitor the location, use and state of 
repair of the customs administration’s 
infrastructure and equipment.
•  Legal issues concerning ownership of customs 
buildings are clarifed and rules of cooperation 
with the owners of buildings rented by 
customs are established.
•  Improvement of main roads leading to the 
border should be coordinated with the 
construction projects planned for the border 
post.
•  Instructions for safe and proper use and 
maintenance of infrastructure and equipment 
are drafted and published, and available as 
necessary to all relevant staf.
•  Systems are in place to ensure that 
infrastructure and equipment are protected 
against, for example, damage, misuse, theft, 
loss, and, where needed, weather conditions.
•  Safe and comfortable working conditions are 
provided for all customs employees, with the 
protection of customs employees and clients 
taken into account.
•  Suitable facilities, equipment and information 
and communication technology are provided 
to the nationally agreed standard.
Organisation
•  The location and organisation of customs 
clearance points refects the real needs of 
trade and trade operators and takes account of 
international trade trafc fows and possible 
changes.
•  To ensure a smooth fow of trafc at the border 
area, sufcient parking and waiting areas 
should be created, including for vehicles 
carrying dangerous goods.
•  Separation of cargo and passenger trafc fows 
should be explored and be taken into account 
in the planning phase.
Cooperation
•  The scope for cooperation on investment, for 
example in new premises, with the relevant 
authorities and other stakeholders and 
neighbouring customs services is actively and 
regularly explored.
•  Joint use is made of infrastructure and 
equipment with other agencies and 
neighbouring customs services, where 
possible.
•  Exchange of information and experience 
between customs and other relevant 
authorities on the efective and efcient use of 
infrastructure, equipment and working tools 
(x-ray systems, radiation detecting gates, 
snifer dogs, detectors of chemicals, etc.), is 
established at local, regional, national and 
international level.
Training
•  Specifc training is provided for staf 
responsible for procurement, fnancial and 
investment planning, (including preparation of 
75
terms of reference, user requirements, 
technical specifcations, contracting, quality 
management and tender procedures).
•  Training is provided for staf responsible for 
managing infrastructure (such as 
 maintenance of buildings).
•  Training is provided for staf responsible for 
operating technical equipment, including 
foreign customs ofcers, where possible.
•  Training is provided in the operation of new 
equipment to guarantee efcient use of 
equipment and maintenance skills of staf.
Cross references
Blueprints on Organisation and Management, 
Border and Inland Control, Information and 
Communication Technology, and Training.
InFRASTRUCTURE AnD EQUIPMEnT
77
Customs laboratory
1. Aim
To develop and operate a scheme for a laboratory service (customs laboratory or external 
authorised laboratory) which supports the overall customs business strategy by 
establishing the nature, tarif classifcation, origin and value of goods in order to 
implement, for the purposes of customs duties and revenue collection, commercial 
policy, antidumping, security measures, environmental and citizens protection, and 
agricultural goods controls.
2. Strategic objectives
•  Establishment of the legal basis for the 
provision or adaptation of a customs 
laboratory or creation of effective and 
profitable contracted partnerships with 
other external laboratories and/or other 
qualified institution/s, which meet the 
overall aim.
•  Development and implementation of 
laboratory management policies, quality 
systems, procedures and working methods in 
line with the legislation and/or standard and/
or best practices.
•  Cooperation with other customs laboratories 
and other ofcial authorities and qualifed 
analytical institutions inside and outside the 
country.
•  Development of training and cooperation 
programmes to meet the specifc needs of 
customs laboratory personnel and thus to 
maximise the efectiveness of laboratory 
operations.
3. Key indicators
Legal basis
•  A customs laboratory, or the provision of an 
identical service by an external laboratory and/
or other qualifed analytical institution, is 
established by law or on the basis of a legal act 
(e.g. contract).
•  The laboratory test report is obligatory and is 
made available to both the customs 
administration and the inspected body from 
which samples were taken and examined. The 
test results are ofcially recognised.
•  The customs laboratory has policies and 
procedures to ensure the protection of 
confdential data and proprietary rights 
related to the inspected bodies.
Management policy and working methods
•  A competent manager, who has authority and 
access to and infuence with top management, 
is made responsible for laboratory 
organisation.
•  The customs laboratory employs the number 
of qualifed personnel needed to perform their 
tasks to a sufcient quality level and without 
unjustifed delays.
•  The customs laboratory has adequate facilities, 
including energy sources, lighting, ventilation, 
etc., and environmental conditions to ensure 
correct performance of laboratory activities.
•  The customs laboratory is sufciently 
equipped with all testing and auxiliary 
equipment, computing technology, software, 
CUSTOMS LABORATORy
78
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
reference materials, standards, chemicals and 
other consumable materials to cover the 
specifc needs and priorities of the country.
•  The customs laboratory has access to the 
scientifc, analytical and other technical 
literature and electronic information sources 
(such as the European Customs Inventory of 
Chemical Substances (ECICS) or the Intra 
Laboratory Inventory of Analytical 
Determination (ILIADe)).
•  As regards the common quality policy, the 
customs laboratory develops, implements and 
works under a quality management system 
based on internationally recognised quality 
standards (such as ISO/IEC 17025).
•  The customs laboratory is able to provide 
laboratory examinations and analyses of 
samples for all customs and related purposes, 
whether by way of its own laboratory 
examinations or through the coordination of 
outsourced services.
•  Written guidance (procedures) are in place for 
customs and laboratory staf in respect of (i) 
sampling procedures, (ii) handling samples, 
including their safe and environmentally sound 
disposal, return of non-destroyed samples to 
inspected bodies, storage and handling with 
both laboratory and arbitrary (duplicate) 
samples, and (iii) maintenance of security and 
hygiene in the working environment.
•  The customs laboratory works in accordance 
with the relevant legislation and/or other 
otherwise published and documented 
methods, procedures and international 
standards (These may include technical 
standards issued by, for example, the 
International Organisation for Standardisation 
(ISO), the European Committee for 
Standardisation (CEn), the American Society 
for Testing Materials (ASTM), the International 
Dairy Federation (IDF), and other international 
or national norms and scientifc literature). The 
customs laboratory also uses methods and 
procedures developed by the laboratory itself, 
providing proper validation and evidence that 
the requirement for a specifc intended 
purpose is met.
•  The customs laboratory preferably uses 
methods and procedures which are 
harmonised among other customs laboratories 
to ensure uniform results and interpretation.
•  The customs laboratory provides technical and 
scientifc support for customs ofcers in 
sampling and sample handling, use of 
specialised rapid screening detection and 
measurement equipment, such as portable 
detectors for drugs, explosives, radiation, false 
documents, fscal markers, and in using video-
endoscopes, etc.
Cooperation
•  The customs laboratory cooperates with other 
laboratories and/or customs laboratories 
inside or outside the country or a network of 
laboratories is created.
•  The customs laboratory develops formal and 
informal partnerships (e.g. by memoranda of 
understanding or cooperation agreements) 
with other qualifed external laboratories and/
or other analytical institutions (state 
authorities, research and development centres, 
universities, etc.) inside and outside the 
country, in order to resolve specifc problems 
and share expertise, experience and 
information where relevant. If appropriate, the 
customs laboratory can take part in scientifc 
projects.
•  In order to ensure sensible use of resources, 
laboratory centres equipped with 
specialised analytical systems and 
employing highly qualified staff are set up 
to share scientific knowledge and expertise 
in advanced specialised techniques and/or 
to control and examine certain commodities 
(e.g. the European network of customs 
laboratories).
79
•  Customs laboratory specialists are involved in 
consultation whenever relevant new or 
amended legislation is drafted.
Personnel and training
•  Laboratory personnel are adequately qualifed 
through their education, training, experience 
and/or demonstrated skills, as required for the 
specifc needs of the work in the customs 
laboratory.
•  Laboratory personnel are made aware of the 
role and objectives of the laboratory in the 
customs organisation as a whole.
•  Training policies and programmes are based 
on a proper analysis of the current and future 
needs of laboratory personnel.
•  The customs laboratory provides technical and 
scientifc support, and, where appropriate, the 
training to customs ofcers involved in 
sampling and sample handling, in the use of 
correct sampling procedures, labelling, 
sealing, packing and transportation of 
samples, in the relevant health and safety 
precautions, and in the application of 
technology in the feld, including rapid 
specialised screening, detection and 
measurement equipment.
Cross references
Blueprints on Legislation, Infrastructure and 
Equipment, Customs Cooperation, and Training.
CUSTOMS LABORATORy
81
Information and communication
technology
N.B.: Point 4 of this blueprint concerns only Candidate Countries and future Candidate Countries for accession to the EU.
1. Aim
To develop an information and communication technology (IT) service and integrated IT 
system environment which fully supports the business strategy of the customs 
administration, in accordance with international standards (e.g. WCO Framework of 
Standards to Secure and Facilitate Global Trade), facilitates trade, provides risk 
management, ensures that customs business is conducted to the highest level of 
efciency and provides the best possible value for money
2. Strategic objectives
•  Strong political commitment and defnition of 
mandates and leading roles.
•  Development, implementation, update and 
regular publication of:
–  an IT strategy for the customs administration 
which supports the achievement of its 
business objectives,
–  customs IT systems (hard and software) 
which meet the user requirements of the 
customs administration, the trade, 
government departments and other 
relevant institutions,
•  Ensuring that:
–  IT systems take advantage of the latest 
technology to achieve the customs 
administration’s goals;
–  the value of the administration’s IT data 
resources is maximised by delivering 
consistently high quality and value-for-
money services and systems;
–  technical solutions (including computer 
architecture, operating systems, application 
software, communication methods and 
database management systems) for each 
project are selected on the basis of value for 
money, suitability for the task and 
compliance with documented IT policies;
–  there is a balance between facilitation and 
control in a paperless customs and trade 
environment;
–  the time for the clearing process and the 
number of manual operations are reduced 
as much as possible;
–  data exchange systems with neighbouring 
countries are in place wherever possible;
–  the qualifed human resources needed are 
available to implement the strategic 
objectives.
3. Key indicators
IT management policy
•  A top-level manager responsible for the IT 
function in the customs administration is 
appointed.
InFORMATIOn AnD COMMUnICATIOn TECHnOLOGy
82
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
•  IT strategy is developed, published and 
regularly reviewed, including the idea of a 
paperless environment.
•  An IT human resources policy is developed, 
published and regularly reviewed.
•  The IT function is clearly identifed 
throughout the organisational structure and 
its roles and responsibilities are defned and 
published.
•  Systems development priorities and related 
dependencies are defned.
•  Provision is made for the fnancing of IT 
projects and procedures are in place for 
estimating and reviewing associated budgets, 
including the future maintenance of the 
requisite systems and infrastructure.
•  Project management methodologies are 
agreed and documented, including multi-
project and portfolio management.
•  An IT procurement policy is defned and 
published.
•  Disaster recovery and business continuity 
(e.g. security, contingency, fallback and 
recovery) policies are defned and 
documented.
•  Training requirements for users and technical 
IT experts are identifed, implemented and 
documented.
•  Procedures for monitoring the functionality 
of existing systems are documented and 
applied.
•  Feedback, monitoring, evaluation and 
control standards are developed and 
operational.
•  A knowledge database strategy is developed 
and distribution of information is accessible by 
Internet/intranet.
IT technical policy
•  Standard system design methodologies and 
procedures are documented and applied 
throughout the systems development life 
cycle.
•  Documentation standards are developed, 
documented and applied.
•  An IT telecommunications policy is defned 
and published with appropriate IT 
infrastructure (including a high-speed 
network) in place to support it.
•  A quality assurance methodology is 
documented and applied for all new 
applications.
•  Appropriate IT systems capable of accepting 
electronic data interchange (EDI) messages 
and exchanging data electronically with the 
trade are in place; this should include the 
implementation of a single electronic access 
point for trade.
•  Authenticity of the messages is guaranteed 
(e.g. digital signature).
•  Appropriate payment systems, including 
electronic data exchange with the banking 
system, are in place.
•  Appropriate IT systems capable of interfacing 
with EU systems (e.g. integrated tarif 
management system (ITMS), Transit) are in 
place.
•  Appropriate IT systems capable of accepting 
electronic data interchange (EDI) messages 
and exchanging data electronically with other 
agencies are in place.
IT application policy
•  A computerised customs declaration 
processing system is implemented.
83
•  A computerised revenue collection and 
accounting system, including bookkeeping, is 
implemented.
•  A computerised transit control system is 
implemented and integrated with the customs 
declaration processing system. An electronic 
client management and administration system 
must be available.
•  A computerised selectivity system and tools 
for analysis of data generated by customs 
control activity are in use and in line with 
international standards (e.g. risk 
management).
•  Computerised information, intelligence and 
documentation system(s) are implemented.
•  External trade data for statistics are delivered 
to agreed schedules.
•  Policy on freedom of information, security, 
data protection and health and safety is 
implemented (in line with guidelines from the 
Un, EU etc.).
•  International trade data element codes, HS 
tarif, Un Edifact message standards are used 
in all applicable IT systems.
•  Customs IT systems are capable of delivering 
electronic data for a computerised trade 
statistics system.
IT operational policy
•  IT business processes are established and 
documented (user requirements, functional 
and technical specifcations).
•  Implementation procedures and user 
acceptance testing procedures are applied 
when new systems are implemented.
•  A change of management plan, including 
impact assessment, must be operational.
•  Roles and responsibilities are clearly defned 
and documented, including ownership and 
responsibility for new systems.
•  The functions needed for access to 
applications are defned and documented.
•  User manuals (preferably electronic) are 
produced when new systems are 
implemented.
•  The information needed for management is 
defned and a management information 
system is developed.
•  Appropriate systems are capable of diferent 
kind of audits at national and international 
level. Procedures for the maintenance of 
systems and the provision of central and local 
ofce support for IT systems and their 
associated components are in place and 
documented.
•  A system for feedback (e.g. through the 
operation of help desks, hotlines, customs and 
trade user groups) is in place.
IT training
•  Training rooms for IT training with the relevant 
equipment, database and Internet are 
available.
•  A training strategy especially for IT staf is 
developed.
4. Future developments (electronic
customs) important for candidate
countries
Candidate countries have to be aware that there 
are ongoing IT developments in the EU within 
the feld of electronic customs which have to be 
considered for accession.
In addition, candidate countries have to keep in 
mind during the accession process that:
InFORMATIOn AnD COMMUnICATIOn TECHnOLOGy
84
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
•  appropriate IT systems capable of using the EU 
CCn and CSI transmission standards/system 
and the relevant IT applications are in place;
•  interoperability between the national and the 
EU IT systems exists;
•  other data codes adopted by the Commission 
are used in all applicable IT systems;
•  customs IT system are capable of delivering 
electronic data for an Intrastat statistics 
system.
Cross references
Blueprints on Infrastructure and Equipment, and 
Trade Facilitation and Relations with Business.
85
C
h
e
c
k
l
i
s
t

(
e
x
a
m
p
l
e
)
A
r
e
a
:
P
r
i
o
r
i
t
y

o
f

t
h
e

b
l
u
e
p
r
i
n
t

(
r
e
g
u
l
a
r
/
h
i
g
h
/
v
e
r
y

h
i
g
h
)
:
S
t
a
r
t

d
a
t
e

o
f

a
c
t
i
v
i
t
y
:
E
n
d

d
a
t
e

o
f

a
c
t
i
v
i
t
y
:
k
e
y

i
n
d
i
c
a
t
o
r
S
t
r
e
n
g
t
h
W
e
a
k
n
e
s
s
O
p
p
o
r
-
t
u
n
i
t
i
e
s
7
h
r
e
a
t
s
N
e
c
e
s
s
a
r
y

a
c
t
i
v
i
t
i
e
s
/
r
e
s
o
u
r
c
e
s
/
p
r
i
o
r
i
t
i
e
s
R
e
s
p
o
n
s
i
b
I
e

o
m
c
e
r
S
t
a
t
u
s
CHECKLIST (ExAMPLE)
87
Map of the European Union
MAP OF THE EUROPEAn UnIOn
88
CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS
The “Customs Blueprint” working group: customs experts from the customs administrations of the Member States
of the European Union and from the European Commission meeting in Brussels to revise the customs blueprints
89
Contact list
For more information on EU tax and customs matters
Contact us
Taxud-info@ec.europa.eu  
or TAxUD-B1@ec.europa.eu
Visit our internet site
http://ec.europa.eu/taxation_customs/index_en.htm
Visit EUROPA, the portal to online EU information
http://europa.eu/index_en.htm
http://europa.eu/abc/index_en.htm
Mail
European Commission
Taxation and Customs Union 
Directorate-General
B-1049 Brussels 
Belgium
For general questions about the European Union
contact EUROPE DIRECT:
00800 6789 1011
Contact information ofces and relays in your country
http://europa.eu/euinyourcountry/index_en.htm
http://ec.europa.eu/enterprise/networks/eic/eic.html
COnTACT LIST
European Commission
Customs Blueprints — Pathways to modern customs
Luxembourg: Ofce for Ofcial Publications of the European Communities
2007 — 89 pp. — 21 × 29.7 cm
How to obtain EU publications
Our priced publications are available from EU Bookshop (http://bookshop.europa.eu), where you
can place an order with the sales agent of your choice.
The Publications Ofce has a worldwide network of sales agents. You can obtain their contact details
by sending a fax to (352) 29 29-42758.
European Commission — Taxation and customs union
Customs Blueprints
Pathways to modern customs
K
P
-
7
7
-
0
7
-
1
7
3
-
E
N
-
C

Customs Blueprints
Pathways to modern customs

 2007  Reproduction is authorised provided the source is acknowledged. Luxembourg: Office for Official Publications of the European Communities. © cover image DigitalVision Ltd  More information on the European Union is available on the Internet (http://europa. Printed in Italy Printed on white chlorine-free PaPer . 2007 © European Communities.Neither the European Commission nor any person acting on behalf of the Commission is responsible for the use which might be made of the following information. Europe Direct is a service to help you find answers to your questions about the European Union Freephone number (*): 00 800 6 7 8 9 10 11 (*)  Certain mobile telephone operators do not allow access to 00 800 numbers or these calls may be billed. Cataloguing data can be found at the end of this publication.eu).

InDEx Index Foreword Explanatory guidelines Customs Blueprints Legislation  Organisation and management  Human resource management  Customs ethics  Internal audit  Training  Trade facilitation and relations with business  Public relations and communication  Customs cooperation  Revenue collection  Risk management  Common agricultural policy: export controls  Border and inland control  Transit and movement of goods  Customs valuation  Post-clearance control and audit  Investigation and enforcement  Customs Enforcement on Intellectual Property Rights (IPRs)  Supply-chain security  Infrastructure and equipment  Customs laboratory  Information and communication technology  Checklist (example) Map of the European Union Contact list 5 7 11 13 17 21 23 25 29 31 35 39 43 45 49 51 55 57 59 63 67 71 73 77 81 85 87 89  .

.

 Globalisation. They can  also help to ensure that any assistance requested  or provided is structured. we have successfully  completed the enlargement of the European  Union and welcomed 12 more new Member  States. both for the  countries undergoing reforms and for those  providing assistance to them.  together with action to protect intellectual  property rights and step up the fight against  counterfeiting and piracy. The first set of customs blueprints were  developed in 1998 to assist the customs  authorities of central and east European  countries to prepare to operate in accordance  with EU legislation and standards in the light of  their upcoming accession to the European  Union. The response to this challenge. Customs also has to ensure that it  facilitates trade. with clear objectives and  measurable results. fast-growing  trade and ever increasing traffic volumes force  customs to harmonise regulations and  procedures as far as possible. This widespread use of the customs blueprints  is in part due to the fact that today’s customs  services face similar problems and challenges  all over the world. We have noted  with a certain satisfaction that the customs  blueprints have enjoyed wide geographical  application in recent years. trade  operators. customs has to demonstrate its  ability to manage and control external borders  effectively and efficiently. consistent and  properly targeted. The customs blueprints are practical guidelines  laying down clear criteria based on EU best  practice.FOREWORD Foreword As Commissioner responsible for taxation and  customs. The  customs blueprints have proven to be a valuable  and useful tool for evaluating the operational  capacity of customs administrations. including in Asia and  southern Africa. Hungary. the  customs blueprints have been used to help  other third countries. Furthermore. of course. including my own country. against which a customs administration  is able to measure its own operational capacity. in the interest of both  the wider population and. to develop and implement  customs reform and modernisation projects.  . Creating the necessary  operational capacity is the most difficult task  for any customs administration undergoing  reform.  They can be used to analyse gaps between the  existing situation in individual countries and the  blueprint standards and thus provide a basis for  plans to undertake customs reforms. such as the Balkan  countries and partner countries of the European  neighbourhood policy wanting to strengthen  their administrative and operational capacity  and to align and simplify procedures and  processes on EU standards. Another new  challenge is the crucial role customs has to play  in ensuring the security of the international  supply chain. Apart from its task of revenue  collection. What started as a  guideline for countries acceding to the European  Union has also been used as a guide by  neighbouring countries. is also a contribution  by customs to the fight against terrorism and  organised crime and the protection of society  at large. In the meantime. I am delighted to announce the  relaunch of the customs blueprint initiative by  the European Commission’s Directorate-General  for Taxation and Customs Union.

I have no doubt that the customs blueprints will  provide a valuable tool and help us to fulfil our  tasks and meet new challenges in a spirit of close  and constructive cooperation.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS The above developments. The participation of experts  from the new central and east European  Member States.  that it was time to review the customs blueprints  and to adapt them to the new tasks and  priorities of today’s customs. I am therefore very pleased to present this  revised set of customs blueprints. has provided much added  value to this revision exercise. offering pathways towards futureorientated customs reform that can be adapted to  individual countries’ priorities and needs. combined with the  very positive experience had with the blueprints  since 1998. This updated version takes account of the growing  dimension of geographical distribution and  application. which now  cover 22 key areas based on the best practices of  customs administrations in the European Union. Further details and useful information can be  found in the explanatory guidelines. who used the customs  blueprints themselves to build up their  operational capacity. which set  out our ideas as to who should use the  blueprints and how they can be put to best use.   Laszlo Kovacs  . together with  customs experts from the EU Member States. led us to the decision.  They were developed jointly by customs experts  from the European Commission’s DirectorateGeneral for Taxation and Customs Union and  from EU Member States’ customs  administrations.

 the  Commission worked in close cooperation with  the EU Member States to define 13 key areas on  which efforts should be concentrated when  building up the necessary operational capacity  to ensure effective and efficient  implementation of EU trade and economic  policy by the customs administrations of  acceding countries.  In Asia. Correct  preparation of the customs and tax  administrations of the candidate countries was  identified as a priority. The Commission then set out its pre-accession  strategy for customs. and set out our ideas on who should use  the blueprints and how they can be put to best  use. but it is also the most important   . The blueprints were then presented to all  customs administrations of the candidate  countries and they were given assistance to  perform a gaps and needs analysis. countries preparing for World Trade  Organisation (WTO) accession or implementing  WTO commitments have used them and receive  assistance to implement their commitments. Following the adoption of that strategy. In spring 1998. clarify the main headings within  them. We believe that the reason for the success of  these documents is the fact that today’s customs  administrations are facing similar problems and  challenges all over the world. who  jointly drafted guidelines for each of the 13 key  areas. They  have also started being used as reference  documents in EU customs projects in a number  of countries. a series of workshops was  organised between customs experts from the EU  Member States. Creating the  necessary operational capacity is the most  difficult task.ExPLAnATORy GUIDELInES Explanatory guidelines General These explanatory guidelines describe the  background and purpose of the customs  blueprints. The  blueprints served as a guide throughout the  accession process to help systematically build up  the necessary operational and administrative  capacity a modern customs needs to meet the  challenges it has to face. the Commission proposed a preaccession strategy for applicants for  membership of the European Union. the geographical distribution of the  customs blueprints has gradually extended  beyond EU borders. These became known as customs  blueprints. in an  effort to strengthen their administrative and  operational capacity and to align and simplify  procedures and processes on EU standards. African countries in the process of building up  customs unions have used them to plan their  reform processes and to develop and implement  technical assistance projects in the customs area. candidate countries for  accession and the European Commission. They have been used as a  guide by neighbouring countries such as the  Balkan countries and by our partner countries in  the European neighbourhood policy (EnP). The  blueprints were useful in enabling them to  prepare their customs administrations to meet  the requirements in the area of trade facilitation  and trade-related technical assistance. Its aim was to provide  support to the candidate countries in the  establishment of customs services that could  apply and implement Community and national  legislation and procedures to a standard  equivalent to that of the customs  administrations of EU Member States. Customs blueprints today Over time. Background In July 1997.

  The main goal is to provide clear guidelines on  how to build up the necessary organisational  and operational capacity. Only a stable. Potential candidate countries may already want  to work in that direction. At the same time. Examples of relatively new priority  areas in today’s customs are supply chain  security and the fight against counterfeiting and  piracy. customs should  work paperless. The experience of the EU  customs experts who manage the customs  union is reflected in the customs blueprints.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS aspect of any customs administration  undergoing reform. practices and  processes. Post-Clearance Control/Audit. Ideally. This  may be put to valuable use by countries or  groups of countries/regions intending to build  up a free trade area or customs union (e. All these  developments led to the conclusion that it  would be useful to review and update the  customs blueprints. as well as short  border crossing times. Customs and trade facilitation experts from the  EU Member States and the European  Commission revised the 13 existing customs  blueprints in a series of workshops and  identified nine additional key areas. The 22 key blueprint areas  identified provide a comprehensive overview of  the capacity needed. •   Countries building up a free trade area   or a customs union The EU is the biggest customs union in the  world. Risk  Management. of Supply Chain Security. •   Partner countries of the European  neighbourhood policy (ENP) EnP countries are working to strengthen the  administrative and operational capacity of their  customs administrations and to align and  simplify procedures and processes on EU  standards. Who can make use of the customs blueprints? •   General Any customs administration building up  operational capacity and/or undergoing  customs reform. managing an internal market of nearly  500 million citizens. business operators expect  trade facilitation measures to ensure. Customs Enforcement  of Intellectual Property Rights (IPRs).  Internal Audit. two blueprints — Common  Agricultural Policy and Revenue Collection — are  addressed specifically to CCs. for example the  Information and Communication Technology  blueprint. which call for closer  international cooperation and harmonised and  modernised procedures. on the basis of commitments  undertaken within the framework of the EnP.g. efficient procedures and controls. new priorities and  challenges are arising due to globalisation and  fast-growing trade. to take account of new  priorities. Other blueprints  contain a specific section that is relevant for  candidate countries only. challenges and their extended use. for which  new blueprints have been drafted. Public Relations and  Communication and Customs Cooperation. in  particular.  based on risk management. •   Candidate countries (CCs) for accession   to the EU and potential candidate countries CCs have to adopt the Community acquis and  implement EU legislation. efficient. new challenges and  priorities have been taken into account through  the creation of additional blueprints in the areas   .  SAARC or SAFTA). Common  Agricultural Policy. rules and procedures  from the time of accession. flexible and  competent customs administration will be able  to meet these challenges. for  example. Experience with the  previous EU enlargement process was taken into  account during the revision of the blueprints. Customs Valuation. and the single window and onestop shop approach should start to become the  norm.

 structures. The  outcome will confirm areas where everything is  in line with the blueprint standards but also  highlight any shortfalls and thus the need to fill  those gaps. Prioritisation of needs is the next step following  the analysis. How should the customs blueprints be used? Their purpose is to help improve and build up  operational and administrative capacity in the  customs services by setting measurable standards  of achievement in the 22 key areas identified. It can be useful  to compare their own situation against the  blueprint standards so as to identify real gaps  and needs. a specific blueprint on Customs  Valuation has been created. etc. To ensure universal application. The blueprints are intended to be used by the  countries themselves as benchmarks against  which to measure shortfalls in operational  capacity. training.  systems and working methods of the various  countries and regions. this blueprint analysis  should be used as a basis for donor coordination. Experience has  shown that one of the most difficult tasks is to  implement the customs valuation agreement. Any assistance provided in the area of customs  and trade facilitation can be based on the  customs blueprints. •   Countries undergoing customs   or trade facilitation reforms in all regions   of the world Customs administrations may wish to improve  their capacity in a specific area. the blueprints set common standards  and assist in the coordination and targeting of  assistance. the  blueprints: –  are written as ‘high-level’ statements rather  than specific conditions. for example. the blueprints could already help to  identify the most urgent key areas for reform  and to prioritise actions and needs. Should technical assistance be requested from  the EU or other donors. This can be done. Customs blueprint structure and layout Efforts have been made to take account of the  different backgrounds. The customs blueprints would  provide them with a valuable tool for  implementing the framework.  through technical assistance or consultancy in  the fields of legislation.ExPLAnATORy GUIDELInES •   Countries preparing for WTO accession   or implementation of WTO requirements Special attention has been paid to the needs of  customs administrations that have to prepare for  compliance with WTO rules. •   Gaps and needs analysis An assessment should be made of the gap  between each blueprint and the existing  situation for the relevant customs function. Depending on the starting  point. be it for comprehensive customs  reform or just for a specific project. It may sometimes be useful to prepare working  packages of certain blueprints only or to break  them down further to meet individual countries’  needs and thus to prioritise the identified  requirements. needs and priorities depend on the  political and economic context in each  individual country. cultures. and make subsequent improvements.  equipment. infrastructure.  Therefore. drawing on experience  gained.  In this way.  . to plan and target assistance more  effectively and/or to coordinate project  planning. which should result in a clear  project plan. and the level of ambition may  differ accordingly. •   WCO Framework of Standards Most customs administrations are members of  the World Customs Organisation (WCO) and  many have signed up to the SAFE Framework of  Standards.

Strategic objectives These are statements which support and link to  the aim.eu 10 . to  draw attention to any linkages between  functions. It is designed to give focus and  direction to the customs function concerned. systems.eu   or TAxUD-B1@ec. that need  to be in place if the aim and strategic objectives  are to be met. Key indicators These are the minimum standards. a checklist based on the key  indicators has been developed for each  blueprint. This is  intentional and serves two purposes — firstly.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS –  describe the guiding principles and key features  of each customs function in the key areas. describe in more detail what is to be  achieved. They are  recommended for countries working with the  blueprints. please contact: Directorate-General for Taxation   and Customs Union European Commission DG TAxUD B-1049 Brussels Tel. and. The blueprints as a whole describe EU best  practice and standards in the field of customs in  22 key areas and should be seen as a package. etc. strategic objectives or key indicators  are common to several blueprints.europa. •   Principles governing customs blueprint  headings Aim This is a broad statement of what is to be achieved. indicate the level and quality of  performance expected. expressed in terms of future  expectations. Some aims. secondly. however.  does not signify their relative importance. (32-2) 296 14 17 E-mail: TAxUD-InFO@ec. This is done in cases where  there is a very close link or where it was  considered useful to draw special attention to  other blueprints. –  provide an interface with key EU systems. and express a  measurable end result. Checklist To make it easier to work with the customs  blueprints. to  help to determine the strategic objectives (see  below) and to flag the overall standard of  performance to be achieved. These checklists may support the gaps  and needs analysis. and the  priorities of. facilitate project planning or  simply serve as a management tool for regular  progress evaluation and monitoring. Contact For further information. to  set out the most important criteria for the  customs functions in question.europa. and are governed by  the same criteria. which  will vary according to the situation in. each individual country. They express the strategic  objectives in more detail. Cross references The order in which they are set out. They describe  the policies. procedures. –  make for flexibility on all sides whilst ensuring  compliance with EU best practice and  standards.  Some blueprints make specific cross references  to certain others.

CUSTOMS BLUEPRInTS Customs Blueprints Pathways to modern customs .

.

2.LEGISLATIOn Legislation 1. 3. •  Inconsistent legislation is amended or  repealed. Strategic objectives Development of a legal basis which: –  has a stable. organisation and  powers of a transparent customs  administration and demonstrates  accountability and responsibility. Aim To build a stable and comprehensive legal system which ensures that proper. its interfaces  with other relevant national legislation  provides a sufficient basis for automated and  computerised customs procedures. comprehensive and modern legal  framework and ensures that national and  international customs-related legislation. –  supports mutual assistance with other  customs administrations/authorities and  builds confidence and cooperation with other  national enforcement agencies. –  supports facilitation of legitimate trade as a  matter of principle. –  supports the development. 1 . or gaps in. –  gives the customs administration the authority  to take decisions on customs administrative  matters. –  ensures appropriate protection of data.  including an updated tariff system based on  international standards. Key indicators Stable and comprehensive legal framework •  Constitutional changes required to enable  international and EU customs legislation to be  applied are identified and presented to the  appropriate national body. –  provides for an independent internal and  external audit of the customs service. –  includes an appropriate system of appeals  against customs decisions. is applicable and can  be implemented. economic operators and the public in a  transparent way. and sets out the  obligations and rights of customs officers. –  provides effective powers for customs officers  to administer and enforce customs legislation  in line with international best practice and  standards. •  national customs legislation is reviewed to  identify overlaps with. •  national customs legislation is reviewed to  identify inconsistencies with EU customs  legislation and other international customsrelated agreements. with the case made  for their implementation. uniform  and/or harmonised application of national and international customs-related legislation  enhances the powers and penalties available to customs officers. –  provides for customs penalties which are  sufficiently strong to combat irregularities and  fraud and to enforce the EU system of  prohibitions and restrictions.

•  The scope of authority assigned to customs  administration to administer customs system  is established. specific and timely information is  regularly provided to economic operators and  the public on proposed changes to customs  legislation. restoration and disposal  of seized goods is established. setting out the  organisation and structure. the  Council of Europe and the United nations. •  A system for delegation of offence procedures  to regional and local offices is developed. •  The administrative and operational competence of the customs administration is  determined and made public. •  The legal basis for customs laboratories or  partnerships with external laboratories or  other qualified analytical institutions is  established. •  Customs powers reflect the guidelines  published by the World Customs Organisation. •  A system of administrative penalties is  established. •  Investigation and audit services are established. •  The powers and obligations of customs officers. •  national customs legislation contains effective  sanctions against abuse of powers. •  Clear. is  established and made public. with time limits.  the customs penalties and the appeals  procedure are contained in books of instructions  available to all customs staff. abiding by the decisions  of the European Court of Human Rights. and are published  through accessible means of communication to  economic operators and the public. 14 .CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS Customs administration •  A modern legal basis is established for the  customs administration. •  Customs powers recognise the absolute  importance of human rights and respect for  democratic principles. •  Financing of the customs administration is  determined and set out in the legal provisions. •  A system for seizure. •  Effective offence and penalty regimes to  protect the national and/or EU external  frontiers from smuggling and organised crime  are implemented. •  national prosecution procedures for customs  offences are reviewed to ensure that they are  efficient and effective. •  An appeals procedure. •  Instructions and public information are  regularly reviewed and updated. Powers of customs officers Customs offences and penalties •  Customs penalties reflect the concept of  proportionality. •  Customs penalties recognise the principles of  subsidiarity. •  Conditions under which customs officers’  powers are to be used are clearly defined. customs procedures and customs  documentation by appropriate means. •  The system for dealing with arrested persons  respects human rights and democratic  principles. Information •  Customs legislation confers powers on  customs officers in line with the investigation  and enforcement blueprint.

 agreements are concluded  with the EU and/or other countries on  cooperation and provision of information to  combat smuggling. •  Compliance of national customs legislation  with international customs-related legislation  and standards is regularly audited.LEGISLATIOn Mutual assistance •  Where appropriate. 1 . must  be within the framework of international  agreements and ensure equivalent data  protection. Independent audit •  The legal basis established for a national and  internal audit service to audit the customs  administration is in line with the Blueprint on  Internal Audit. Cross references Blueprint on Investigation and Enforcement. and to improve the  effectiveness of the customs services. •  The legal basis established for the provision  and receipt of information specified in mutual  assistance agreements. commercial fraud and  criminal activity. in particular the  communication of confidential and personal  data to other bodies of other countries.

.

1 . policies. through effective business planning. systems and  procedures. •  The business strategy describes the action to  be taken to support accession to the EU  (relevant for candidate countries) or regional  integration with customs unions. and –  business strategy. meets the  challenges of contemporary and future trade  and the international business environment  and takes account of the principles of  efficiency and effectiveness. published and  regularly reviewed.ORGAnISATIOn AnD MAnAGEMEnT Organisation and management 1. 2. Aim To develop a modern customs administration which matches international standards and  meets the needs of its stakeholders. responsibilities  and links between the centre of the  administration and regional offices. and incorporation of sufficient  flexibility to respond to changes in those  demands. •  The business strategy incorporates. •  Determination of the structure. •  Development and implementation of an  annual operational and financial planning  system for the administration which supports  the customs business strategy. principally on the basis of  their requirement to respond to operational  demands. strategic objectives and critical  success factors is drafted. goals.  and in which a significant investment is made  in developing the skills and abilities of  managers and staff at all levels. •  Development and implementation of an internal  communication system which ensures that: –  customs legislation and internal rules are  correctly and uniformly applied throughout  the organisation. Strategic objectives •  Development and implementation of a longterm business strategy for the customs  administration which supports the national  budget and economic policy. 3. management  and internal and external communication. •  Development and implementation of an  external communication system which seeks  to engender public and political support for  the customs administration. organisation  and location of the administration and its  constituent parts. the customs functions specified  in the blueprints. •  Development of an organisation in which  managerial effectiveness is recognised as a key  factor in delivering effective business results. •  Clear definition of the roles. among  other things. •  A business strategy/business change  management plan is consistent with WCO and  other internationally recognised guidelines. and changes to them. are  communicated in good time throughout the  administration. Key indicators Business Strategy and Planning •  A business strategy/business change  management plan incorporating vision/ mission.

1 . and for coordinating the  provision of that assistance. •  The structure. •  Clear organisation charts of structures and  functions are established and published. •  Specific instructions for working methods in  each unit are issued to all staff. functional organisation and  allocation of resources throughout the  organisation are determined principally by  operational demand. •  A multi-annual strategic operational action  plan and associated reporting system for the  customs administration overall. •  A strategic development unit (SDU) is set up  within the customs administration to coordinate. from the WCO. •  Reallocation of resources is determined by  these reviews. review and report on  the implementation of the business strategy. •  Customs officers are informed and made  aware of the operational action plan and of  their responsibilities with regard to its  implementation. •  The structure and functional organisation  enables the administration to interface  efficiently and effectively with key national  and international stakeholders. and for each  organisational unit within the administration. •  The administration is empowered to make its  own decisions about structure. •  The roles. organisation  and internal resource allocation. organisation. or classes of jobs. •  Managers of organisational units are directly  and actively involved in agreeing on their  contribution to the overall plan. and those functions with  responsibility for delivering them. Management •  Detailed job descriptions for all managerial  jobs.  measurable. •  The operational action plan includes specific. achievable.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS •  Top management is actively involved in and  fully supports the business strategy.  communicate.  is in place. •  The business strategy is endorsed. within the  administration are prepared. and are  responsible for ensuring the delivery of results  in their units. •  The SDU is responsible for identifying precise  requirements for external donors/assistance (e. realistic and timeconstrained objectives for each organisational  unit. supported and sufficiently funded by government. workload and  operational results are regularly and  systematically reviewed to ensure that they  remain appropriate. responsibilities and links between the  centre of the administration and its regional  offices are clearly communicated to all staff. •  The operational planning process provides for  regular progress reports from each  organisational unit to the central  administration. •  The operational action plan supports the  business strategy. Structure and organisation •  The structure. EU assistance programmes or  bilateral sources) to develop priority areas in  the business strategy. g. monitor. •  Operational managers are acquainted with  and understand the business strategy and are  made responsible for its implementation. •  The plan specifies the tasks of each  organisational unit.

 newsletters. bulletins. External communication •  Top management is seen to be actively  concerned with developing effective and  efficient external communication. and  about changes to existing legislation and  regulations. intranet) arrangements are in  place to ensure that managers and staff  receive relevant information in good time  about new legislation and regulations. •  The customs administration provides the  public with information concerning customs  procedures and legislation (by means of the  Internet.g. brochures. 1 .  Training. other government  departments and key stakeholders with its  achievements and its future plans by means of  an annual report.ORGAnISATIOn AnD MAnAGEMEnT •  Each managerial job description describes the  precise responsibilities for planning. •  An independent management system is in  place to monitor the activities of managers  and the staff for whom they are responsible. intranet) are in place  and provide information to all employees  about current events within and affecting the  organisation. departmental  newsletters. and about changes to policies and  procedures. Communication and Public Relations. •  Informal arrangements (e.  intranet) are in place to ensure that managers  and staff promptly receive relevant  information about new policies and  procedures. •  The customs administration uses various  means to inform the public about the results  of its work Cross references Blueprints on Human Resource Management.g. •  A management development programme. seminars open to the  public. •  The customs administration presents the  supervisory ministry. etc. free telephone lines. •  The internal communication system enables  and encourages top-down. bottom-up and  inter-functional communication. •  The external communication system facilitates  the provision of information.g. •  The system of appointing managers in the  administration is geared towards matching  candidates’ skills and abilities to the  requirements of the job.g.  directing and controlling the resources for  which the manager is responsible. organising. •  The business strategy and any changes to it  are explained to all employees and their  feedback sought and assessed. •  Formal and informal arrangements (e.  covering all of the key managerial skills and  abilities identified by the administration Internal communication •  Top management is seen to be actively  concerned with developing effective internal  communication. •  The internal communication system facilitates  the provision of information. •  Formal (e.). staff instructions) and informal  (e.

.

 comfort  and safety. severance. are clearly defined. •  Development of an HRM system which  encourages the motivation of all employees. •  The HRM strategy. dismissal.  promotion. training and  development.  and of employees working at all levels within  each function.  retirement and remuneration. in accordance  with the applicable legislation. Legal basis •  The administration’s employment rules are  compatible with national employment  legislation and international standards in this  respect. •  Job descriptions highlighting the minimum  levels of knowledge. roles and responsibilities within  the structure of the customs administration. •  Development of an HRM system which  observes and integrates with national  employment legislation and with international  standards in this respect. policies and systems fully  support the delivery of the objectives  specified in the business strategy. retention. transfer. skills and aptitude  required for competent performance are  prepared for all classes of jobs within the  administration. and explicitly recognises that  people are the organisation’s most valuable resource.  and seeks to ensure their satisfaction.HUMAn RESOURCE MAnAGEMEnT Human resource management 1. is founded on and bound by  national personnel legislation and international standards. Organisational platform •  The customs administration structure.  performance management and assessment. and  functions within the structure. retain  and deploy personnel of the calibre required  to deliver business objectives. 3. •  Development of an HRM system which  enables the administration to recruit. are clearly  defined. •  The roles and responsibilities of each function. as well as their ethical attitude and  behaviour. Strategic objectives •  Development of a human resource  management (HRM) strategy. policies and  systems which fully support the customs  business strategy. career progression. •  Development of an HRM system which  enables the customs administration to make  its own decisions about recruitment. Key indicators Strategic focus •  There are clear links between the HRM system  and the business strategy. Aim To develop an effective human resource management system which supports the  achievement of the customs administration’s objectives. 21 . •  Development of an HRM system which defines  the functions. 2.

•  The operation of each personnel system  focuses on meeting the administration’s  business needs by employing and deploying  staff of the right calibre. 22 . and Training. promotion and career  progression. loadings. at the right time. Motivation and satisfaction •  Top management is both seen to be  committed and is committed to securing the  best possible pay and working conditions for  all the administration’s employees. transfer.  with regular access to and influence with top  management. retention. dismissal. •  Distinct and integrated personnel systems are  in place for recruitment. is made responsible for the  personnel function. •  Managers involve their staff in an attempt to  improve the quality and performance of the  organisation. and use that data to inform  decisions about employee deployment. •  A forecasting and planning system is in place  to predict and meet the administration’s future  employment requirements. All  personnel systems embrace the principles  described in the customs ethics blueprint. •  Individual managers are made directly  responsible for the performance management  system insofar as it relates to their own staff.g.  and are trained to use it correctly. grading and pay  scales within each function of the  administration are regularly audited to ensure  fitness for purpose. •  A performance management system is in place  which enables the administration to collect  and assess qualitative data about employee  performance.  development. •  A health and safety policy is in place and  regularly enforced.  performance management and assessment. career progression. •  The workplace environment is designed to  provide all employees with modern and  appropriate office accommodation. •  The satisfaction of employees is regularly  measured by questionnaires and the results  used as guidelines for the improvement of  personnel policies and systems.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS Personnel management •  A competent and experienced senior manager. training and  development. •  A written and published policy for each system  exists and is made available and applied in  practice. annually) consult their  staff to enable them to air their opinions and  identify expectations. remuneration and working  conditions.  promotion.  retirement.  Customs Ethics. severance. •  Job structures. •  Managers regularly (e. Cross references Blueprints on Organisation and Management. in  the right place and at the right cost. facilities  and equipment.

 trustworthy. and which is fully endorsed.  and the sanctions which apply. polite and professional. •  Development and implementation of a  recruitment system which seeks to select new  employees who match the ‘ethics profile’ of  the customs organisation. where appropriate. Key indicators Ethics policy •  Top management acknowledges the  importance of an ethical approach. honest. for every  employee. published and made  available to all employees. •  Provision of information on ethics policy. as a minimum. Strategic objectives •  Development and implementation of an  ethics policy for customs organisation which  specifies the professional and personal  conduct and standards of service required of  all employees. and are  honest. •  Development and implementation of a  management control system which ensures  that the ethics policy is applied in practice. •  The code of ethics includes a disciplinary code  which specifies what constitutes misconduct. impartial. Information and training •  Every member of staff receives a copy of the  code of ethics.CUSTOMS ETHICS Customs ethics 1. and  demonstrates its commitment to ensuring that  the ethics policy is applied in practice. 3. •  The ethics policy stresses the importance of a  customer-orientated approach. 2. but  firm manner.  observed and supported by the  management. that  all employees observe the rule of law. sets a  personal example to other employees. •  A code of ethics (or similar document) setting out  ethics policy is developed. and its observance  made mandatory as a condition of service. •  The ethics policy observes all of the principles  of the (Revised) Arusha Declaration  (Declaration of the Customs Cooperation  Council Concerning Good Governance and  Integrity in Customs). •  The ethics policy requires. •  Development and implementation of a  system of internal sanctions for employee  misconduct. •  Development and implementation of a  management and organisational system which  eliminates or minimises opportunities for  misconduct and corruption. and training where appropriate  2 . and  of training. fair and impartial at all times and in all  circumstances. •  Development of a remuneration system which  ensures a sufficient level of salaries to support  a reasonable living standard and ethically  correct behaviour. Aim To develop a customs service which ensures that all staff observe the rule of law and  perform their duties in a fair.

Recruitment •  The recruitment system must ensure that  applicants are tested against criteria which are  designed to measure ethical standards. •  Cases of serious misconduct. •  The recruitment system must ensure that the  criminal records and associations of applicants  are screened.  dealings with the public. fraud. working practices. are brought periodically to the  attention of all managers and staff. etc. or with  connections with known criminal associations. •  no staff with criminal records involving. •  An internal staff investigation function is  established. •  An ethical advisory help desk/person is  established to guide staff on ethical issues. with due respect for the  principle of privacy. •  The disciplinary code requires any member of  staff charged with a criminal offence to report  the fact to their manager. other enforcement  agencies and the customs administration  about customs employees suspected of or  convicted of criminal offences. •  Systems are in place to enable the public to  provide information to the customs  organisation about fraud and misconduct by  its employees. corruption or violence.. adequately empowered and  operational. and for criminal  offences to be reported to the appropriate  enforcement agency. once the appeals process is  complete. 24 . for  example. and the  consequences of failure to do so).  are recruited to the organisation. Misconduct •  The disciplinary code provides for any  manager or member of staff to be investigated  internally in the case of suspected misconduct.  dress. adequately empowered and  operational. •  Customs salaries should support a reasonable  average living standard.  to ensure that they and their staff carry out  their duties in accordance with the code of  ethics. political activities. while  respecting the anonymity of the individual(s)  concerned.  prosecuting agencies. •  The disciplinary code provides for a range of  internal sanctions — including dismissal — to  be applied according to the nature and  seriousness of the offence. and the sanctions  imposed. •  Systems are in place to enable the mutual  exchange of information between the courts. •  Systems are in place to alert managers to  systems and staff risks discovered by the audit  and investigation functions. •  Operational systems and procedures are  organised in such a way as to minimise the  opportunity for staff fraud or misconduct. Management controls •  Managers at all levels regularly apply checks  and are checked. •  The disciplinary code provides for an appeals  process in all cases of alleged misconduct. •  An internal systems audit function is  established. •  new members of staff receive induction  training in the main aspects of ethics policy as  soon as possible (without delay).CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS (to cover the required standards of behaviour. and  their advocacy of the rule of law and  democracy. including on a random basis.

 and the  second the activity and operation of internal  audit: Organisational standards –  Legal basis –  Scope of internal audit –  Code of ethics –  Relationships with management. with the  first encompassing the organisational and  structural aspects of internal audit. •  Internal auditing is an independent. 2. objective  assurance and consulting activity designed to  add value and improve an organisation’s  operations. Internal auditing can help the  management achieve its objectives through a  systematic approach to the evaluation of the  effectiveness of its governance processes.InTERnAL AUDIT Internal audit 1. reflecting  the Institute of Internal Auditors’ new  standards. training and development Operational standards –  Audit strategy –  Due professional care –  Reporting –  Quality assurance. It will complement management’s assurance that the systems are  working effectively by providing objective assurance on governance. other  auditors and other review bodies –  Staffing. 2 . This ensures that internal audit work is  performed by competent professionals in compliance with professional guidance and  rules of conduct requiring objectivity. 3. A  professional internal audit activity will support the management in carrying out its  responsibilities. Strategic objectives •  Definition of internal audit. Key indicators Legal basis •  The legal basis should be established for a  national audit service to audit the customs  administration. its  management and its control of risk and  through proposals designed to improve their  effectiveness. The standards define the way in  which the internal audit service should be  established and perform its functions. due professional care and periodic quality  assessments. •  Division of standards into two groups. risk management  and internal control processes. Aim To audit the internal control systems that exist within the customs organisation. code of ethics and  the accompanying standards for the  professional practice of internal auditing in  central government organisations. All internal auditing professionals are required to comply with the International Standards  for the Professional Practice of Internal Auditing.

•  Economic. Code of ethics Internal auditors are expected to apply and  uphold the following principles: •  Integrity — The integrity of internal auditors  establishes trust and thus provides the basis  for reliance on their judgement. control and governance  arrangements.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS •  The code of ethics should be established for  internal auditors. •  Internal auditors should be alert to risks and  exposures that could allow fraud. effective and efficient use of  resources should be ensured. •  For each audit assignment. Relationships with management. objectives and responsibilities of  internal audit should be formally defined. Internal auditors make a  balanced assessment of all the relevant  circumstances and are not unduly influenced  by their own interests or by others in forming  judgements. external auditing and  other review agencies to ensure the most  effective audit coverage is achieved and  duplication of effort is minimised. •  Internal auditing should prepare periodic work  plans. Audit strategy •  The head of internal auditing should develop  and maintain a strategy for providing  management with objective evaluation of the  effectiveness of the organisation’s risk  management. Scope of internal audit •  The purpose. training and development •  Internal auditing should be appropriately  staffed in terms of numbers. grades. •  Confidentiality — Internal auditors respect  the value and ownership of information they  receive and do not disclose information  without appropriate authority unless there is a  legal or professional obligation to do so. •  Risks should be assessed and managed. These plans should  establish detailed objectives for the  2 . •  Internal auditors should be properly trained to  fulfil their responsibilities and should maintain  their professional competence through an  ongoing development programme. •  The organisational independence of internal  auditing should be formally defined. Staffing. other auditors and other review bodies •  The head of internal auditing should  coordinate internal audit plans and activities  with line managers. evaluating and communicating  information about the activity or process  being examined. designed to implement the audit  strategy. in line with  its objectives and international auditing  standards. skills and experience needed in  the performance of internal auditing services. •  The organisation’s objectives should be  established and monitored. •  Competency — Internal auditors apply the  knowledge. •  The strategy should describe the audit  techniques selected as the most effective for  delivering the audit objectives. •  Objectivity — Internal auditors exhibit the  highest level of professional objectivity in  gathering.  qualification levels and experience. for approval by the management. a detailed plan  should be prepared and discussed with the  relevant line managers.

 resource  requirements. training (including continuing  professional development). •  The head of internal auditing should develop a  programme of review to ensure that due  professional care is achieved. Quality assurance •  The head of internal auditing should develop a  quality assurance programme designed to  provide assurance by both the internal and the  external review that the work of internal audit  is compliant with international auditing  standards and achieves its objectives. audit outputs and target dates.InTERnAL AUDIT assignment. Due professional care •  Due professional care is the use of audit skills  and judgement based on appropriate  experience. 2 . They should be issued promptly  and within specified timescales. Cross references Blueprints on Organisation and Management. integrity  and objectivity. concise and  constructive. •  Internal auditing should follow up  assignments. Reporting •  The head of internal auditing should  determine the way in which audit findings are  reported. ability. the level of assurance that  management wishes to derive from the  opinion to be delivered.  and Customs Ethics. subject to the provisions of these  standards and the requirements of  management. Follow-up will be a review of the  effectiveness of management’s response to  findings and recommendations. •  Reports should be clear. •  Auditors should obtain and record sufficient  relevant evidence to support their conclusions  and to demonstrate the adequacy of evidence  obtained to support professional judgments. •  The head of internal auditing should set  standards for reporting and should make  arrangements for the review and approval of  reports by audit management before issue.

.

•  Training policies and programmes are based  on a professional analysis of the organisational  training needs in contemporary and future  business priorities.  techniques.TRAInInG Training 1. implementation and regular  review of a long-term training strategy which  is designed to achieve the above aim. •  It is recommended that training be delivered  mainly by trainers who have received certified  3. policies  and programmes and ensures that the training  strategy is regularly reviewed and is an  important feature on the agenda of top  management meetings. target groups. methods of  training.  as a strategically defined objective. and contributes to efficient and  improved business performance through training and development of employees. and their  experience and knowledge prior to entry into  the customs service.  content of training. 2 . training staff. location. Key indicators Training strategy •  A training strategy document is in place  consisting of key components such as  assessment of educational needs. and are based on  training policies. to the training strategy. Training structures and activities •  A training unit is in place under the  responsibility of a senior manager. 2. describing the minimum  levels of knowledge. and other external forms of  development. •  Job specifications are prepared (probably by  the personnel function) for all classes of jobs in  the organisation. and is fully  endorsed by top management. who has  regular access to top management. •  Training programmes take account of the  career entry levels of individuals.  integrates with the customs business strategy. planning. •  Development and resourcing of sustainable  training structures and activities which  operate systematically. necessary  skills and attitudes to perform their jobs to a  high and clearly defined standard. systems and procedures to  facilitate delivery of the training strategy. •  Training programmes provide the  opportunity for the integration of further  training. and control indicators •  Top management is committed. •  Training programmes are designed to provide  individuals with the knowledge. skills and aptitude  required for competent performance. and is seen to  be committed. costs. Strategic objectives •  Development. Aim To develop and operate a training function/structure which supports the business  strategy of the customs administration as a whole. •  Broad-based introductory training  programmes for new recruits and subsequent  training programmes addressing specific job/ individual requirements are in place. equipment. •  Line managers play a key role with their staff in  identifying the training needs of their  subordinates and propose appropriate  training solutions to the training unit.

). •  Appropriate training resources are available to  support training (documentation. improved job performance) and identify  and address any changes that may be  necessary.g. electronic  resources. skills and knowledge  acquired through training should be cascaded  down to other staff through a structured  system (presentations. These records are also made  available to human resources management  (personnel function). training  centres/rooms. backgrounds  and progress are maintained and regularly  updated.). whether internal or external. technical resources. •  Training strategy. demonstrations. is  properly and sufficiently evaluated to assess  all-round effectiveness and cost-effectiveness  (e. •  Where appropriate. Cross references Blueprint on Human Resource Management. elearning function where possible. reflecting the  training requirements and the target group. etc. policies. and measures are taken to meet  further needs identified during training  programmes.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS trainer training and preferably have training  experience.  document sharing. •  Full-time trainers constantly sustain their  knowledge and experience in their area of  expertise. •  All training. 0 . training room equipment. etc. •  Records of individual training. •  Training delivery includes a range and  combination of methodologies. systems and  procedures are kept under regular review to  ensure that aims are achieved.

•  Rules and regulations are available and  communicated to the trading community  and their appropriateness is regularly  reviewed. the  customs tariff is to be based on the most  recent WCO HS system/Combined  nomenclature). •  Development of trade partnerships to ensure  that the organisation and working methods of  customs take account of the needs of  legitimate trade.  including World Trade Organisation (WTO)  rules on trade facilitation. •  Legislation and procedures are in line with  international standards and commitments. mutual trust and respect between  customs and trade. through  transparent. •  Trade obligations are spelt out clearly in  legislative procedures. Aim To develop and implement a trade facilitation mechanism to minimise the costs. to  facilitate trade flows and to avoid duplication  of work. allowing the trading  community to be fully aware of their rights  and obligations and to correctly anticipate any  requirements arising from international trade  operations. as appropriate.  customs legislation.g. 2. Strategic objectives •  Establishment of legal preconditions for  consideration of the legitimate needs of the  trading community when new agreements.TRADE FACILITATIOn AnD RELATIOnS WITH BUSInESS Trade facilitation and relations with business 1. •  national legislation provides for the right of  appeal against decisions of customs. notably those  of the World Customs Organisation (e.  procedures and methods for cooperation  between customs. data and  documentation requirements and the time necessary to complete customs and other  border formalities for the trading community and increase the security of the supply  chain.  openness. 1 . To pursue close partnerships between customs and the trading community. •  Creation and development of strategies. •  Establishment of a service-orientated  approach towards trade by way of transparent  and predictable procedures. other relevant  governmental authorities and trade. policies and procedures  are developed and introduced. administrative  regulations and international agreements. efficient and effective procedures. and based on  relevant international standards. 3. regulations and  control methods. in  cooperation with other relevant governmental authorities. Key indicators Legal basis •  The views of the trading community are taken  into account in the process of drafting new  customs legislation and administrative  regulations. while ensuring transparency.

•  The mission and the role of customs is regularly  publicised to the public and trade (e. •  When performing customs control. Processes and procedures •  A legal procedure exists for advance rulings on  tariff classification and origin of goods. •  Cooperation fora such as customs consultative  committees. so  as to expedite the clearance of goods. Cooperation •  The conclusion of memoranda of  understanding (or equivalent instruments)  between customs and the trading community  is given high priority. •  Cooperation between customs and other  relevant governmental authorities is  promoted. •  Mechanisms are in place to ensure that  customs working methods and IT systems are. including  post-clearance control. for example through enabling the  trading community to submit information data  to various authorities through a single access  point and enhancing practical cooperation  models. •  Procedures for pre-arrival and pre-departure  processing of documentation are in place.  Any solution to regulate customs clearance  and cooperation establishes and maintains an  adequate balance between control/security  and trade facilitation. consular fees and  customs brokers are eliminated. responsibilities and levels of  authority are established for customs  personnel and publicised to trade as  appropriate. •  Mechanisms are in place for the public to  provide information to customs about  irregularities relating to customs matters.g. •  Any mandatory requirements for preshipment inspections. •  Traders are subject to proportionate controls  that do not impose an unnecessary burden. •  Simplified procedures for traders with a good  records of compliance are applied. •  Procedures are in place to ensure that all the  relevant customs personnel are kept fully up  to date with significant national and  international trade developments. comprising representatives from  customs. by  means of brochures.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS •  Where possible and appropriate. trade organisations or representative  groups from the private sector and other  relevant governmental bodies. •  Customs procedures are uniformly applied. are in place  and meet on a regular basis. developed in cooperation  between customs and trade.  where appropriate. •  Customs controls are based on risk analysis. Organisation and working methods •  The importance of trade facilitation and  partnerships with business is made clear at all  levels of the organisation and is an integral  part of the overall business plan produced in  accordance with the Blueprint on Organisation  and Management Blueprint. Service •  The working/opening hours of customs are  flexible enough to meet the reasonable needs  2 . films or workshops). the required  documents and information from trade are  submitted to customs electronically. commercial  documentation and records (including  computer records) already available to  customs are used to the maximum extent  possible. •  Clear roles.

 WTO. Human  Resources Management.TRADE FACILITATIOn AnD RELATIOnS WITH BUSInESS of the trading community. •  Electronic data systems that are used ensure  that information is to be submitted only once  and is stored and used for customs purposes  in line with relevant data protection standards  and regulations.). such as a  contact centre. etc. Border and Inland Control. are made public. •  Fees and charges for customs services are in  line with international standards (e. The working/ opening hours are coordinated with other  border agencies. as far as possible. •  Customs clearance is performed with a  minimum delay and a system is in place to  monitor and reduce waiting times.  .  telephone or personal contact. •  Consultation on customs procedures and  technical support on customs IT systems are  made available to trade by means of e-mail.g.  WCO). Public Relations and  Communication. Cross references Blueprints on Risk Analysis. do not exceed the  costs of services rendered and are not  calculated on an ad valorem basis. to ensure a  smooth flow of traffic. and Information and  Communication Technology. Organisation and  Management. procedures and requirements is  provided to trade through appropriate means  of communication (Internet.  leaflets. •  The development of customs declaration  processing systems makes provision for  traders to submit declarations and other  required documents electronically. brochures. •  Up-to-date and clear information on customs  tariffs.

.

 cultural heritage and other assets. –  ensures that the results and successes of  customs work are sufficiently communicated  and promoted among stakeholders and the  external customs environment. –  raises acceptance and contributes to the  positive image of customs officers by showing  that their work is essential and appropriate for  public welfare and safety. serviceorientated.  support and confidence in customs through a  two-way information flow. trustworthy and impartial organisation. threats to the environment.  and closely cooperates with the central public  relations function/spokesperson.  . •  The public relations spokesperson function is  established and maintained at regional level. which efficiently and  effectively performs its mission of protecting society and the economy against smuggling  and fraud. Recommendations applicable to information •  The methods and means of communication  used ensure continuous and professional  public relations. in line with  the national customs PR strategy. which: –  helps to make the unique and important role  of customs better understood. professional.  which is integrated with the general business/ operational strategy of the customs service  and approved by top management. •  The spokesperson is responsible for  formulating the national customs  communication/public relations strategy. •  The strategy regulates the organisation of the  communication process.PUBLIC RELATIOnS AnD COMMUnICATIOn Public relations and communication 1. 2. Key indicators General •  An external communication/public relations  function/unit is established at central level  (headquarters) and a high-level spokesperson  is made responsible for public relations with  constant access to all the relevant information  and to the top managerial levels in the  organisation. –  manages the continuous process of winning  and maintaining political and public trust. 3. Aim To build up public and government confidence in customs as an important. –  demonstrates that customs work makes a  difference and provides added value by  showing that many important functions can  be carried out only by customs or can be best  carried out by customs. –  highlights the tangible results of customs  services. fast reaction/ response plans in crisis situations and internal  information flow mechanisms in support of  the public relations function/spokesperson. Strategic objectives Development of an external communication  function with general public and key  stakeholders.

•  Instructions and public information are  regularly reviewed and updated. •  Efficient channels for regular and/or fast  communication with the general public and  key stakeholders (e. Examples of public relations activities •  Suitable means and methods of access to the  widest possible audience are applied. •  Training is provided for customs officers to  improve their communication skills. specific and timely information is  regularly provided to economic operators  and the public on proposed changes to  customs legislation. –  business and trade circles. •  The information and messages provided are  clear and transparent. not  technocratic or bureaucratic.  . contact points in the  media and key institutions) are established  and put to effective use. organised under an  attractive theme to present facts and  background information. brochures/ information stands and posters. –  the media. Target audience •  The scope and contents of information and  messages are processed and formulated to  match targeted groups. •  A mechanism is in place both to ensure early  information/communication prior to events  and to react immediately after an event/  incident. such as: –  the general public. and provide  permanent information. –  opinion-making circles. by way of brief. and how and  why. where  appropriate. leaflets. but exhaustive. •  Methods and means of communication used  are active. •  The powers and obligations of customs  officers. –  press releases and reports on success cases. –  local authorities. targeted. –  interviews.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS •  The message of customs and information is  prepared and constantly updated. customs procedures and  customs documentation through appropriate  means. easy to absorb. and  are made available through accessible means  of communication to economic operators and  the public. in particular with top  management.  accurate and complete information to the  public. –  government and national authorities. customs penalties and the appeals  procedure are contained in books of  instructions available to all customs staff. •  One of the key criteria to be observed while  addressing respective target groups is the  different but appropriate level of protection of  confidentiality of various customs data and  operations carried out by customs.g. such as: –  press conferences. –  information folders. Specific information •  Clear. –  politicians and parliament. timely.  but also explaining failures. and  explains to stakeholders and citizens — in  line with the mission and strategic objectives  as defined in the business strategy — what  the customs service is doing. and in particular for the  spokespersons and management.

  written and personal) on customs-related  regulations and procedures. –  joint information events (lectures. and Border and Inland Control. schools). business. –  information desks (telephone.  .PUBLIC RELATIOnS AnD COMMUnICATIOn –  websites to provide various forms of  information to worldwide recipients. Cross references Blueprints on Organisation and Management.g.  Legislation. training  courses) used primarily to inform small  target groups (e. –  emergency lines (hot lines) to receive and to  react to important information from the  general public and clients. e-mail.

.

•  Regular meetings are held to improve  cooperation between the different  governmental authorities involved in  international trade. Operational capacity •  Clearly defined roles and responsibilities are  established for each agency concerned with  border and inland control to avoid any  duplication of activity or requests for  information. •  To create and develop a climate of partnership  between the customs administration and  other relevant authorities. •  To develop sufficient operational capacity for  cooperation with national and international  partners and establish technical and  operational measures to regulate and  coordinate the functioning of integrated  border controls. 2. Strategy for cooperation •  Memoranda of understanding (MOUs) or  similar instruments are concluded with the  relevant national governmental authorities  such as the police. Aim To develop and implement mechanisms for cooperation between customs and national  and international control and enforcement agencies and other partners to ensure  protection of society. •  Where appropriate. •  national legislation provides for efficient  exchange of information between customs  and other relevant governmental authorities. and  state institutions involved in the control of  international trade. •  Cooperation with trade is in accordance with  the Blueprint on Trade Facilitation and  Relations with Business. joint and coordinated  controls are applied and equipment is shared. Strategic objectives •  To ensure legal preconditions for cooperation  between the customs and other national and  international partners involved in trade  matters. intelligence services. Key indicators National cooperation Legal basis •  national legislation allows cooperation  between customs and other relevant  authorities. •  To establish a strategy for cooperation with  partners. Climate for partnership 3. Cross-border cooperation Legal basis •  There is a legal basis allowing efficient customs  cooperation with all neighbouring countries.  where possible and appropriate in the light of  data protection regarding exchange of  information.CUSTOMS COOPERATIOn Customs cooperation 1. prevent and fight against fraud and facilitate trade. etc.  .

CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS

•  Data and documentary requirements relating  to customs clearance at state borders are in  line with international commitments and  based on the relevant international standards,  e.g. those of the World Customs Organisation  (WCO), the United nations and the European  Union. Operational capacity •  Roles and responsibilities and methods of  cooperation are formally agreed between  customs authorities on both sides of each  border crossing. •  Where appropriate, international agreements  are concluded on joint customs controls at  major border crossings. Strategy for cooperation

International Cooperation Legal basis •  national legislation gives sufficient powers to  customs administration to cooperate with  international partners. •  national legislation allows the provision of  information on the basis of international  agreements on customs matters and permits  the efficient use of information received under  such agreements. •  A legal basis is in place covering customs  cooperation with neighbouring countries,  countries representing important trade partners  or countries in relation to which customs  regulations have been repeatedly infringed. Operational capacity

•  Harmonised working practices and  associated training are developed by  different customs services on both sides of  common borders. •  Where appropriate, equipment is shared  between customs authorities on both sides of  common border crossings. •  Joint contingency plans are established for  dealing with unusual cases (e.g. nuclear  material, hazardous chemicals, live animals). •  Where documentary or physical verification of  consignments by more than one agency is  necessary, this is carried out as far as possible  at a single place and time. •  Regular meetings are held to improve  cooperation between the customs  authorities on both sides of common border  crossings. •  Coordinated opening hours and traffic  management are introduced on both sides of  common border crossings.

•  Methods of cooperation are formally agreed  between customs authorities at international  level. •  Where appropriate, international agreements  are concluded on joint customs controls at  major border crossings. Strategy for cooperation •  Joint operations are organised with international  partners to combat fraud and organised crime,  and common threat analysis is utilised. •  Harmonisation of customs investigation  powers is promoted. •  Cooperation is sought with international  enforcement organisations, e.g. Interpol,  Europol. •  Requests for assistance under international  agreements are dealt with in reasonable time to  enable partners to use the assistance provided  for the purpose of their investigations.

40

CUSTOMS COOPERATIOn

•  Information relating to customs security issues  is exchanged in accordance with international  standards and agreements (e.g. World Trade  Organisation (WTO), WCO). Administrative capacity (common for all types of cooperation) •  Internal regulations are in place defining the  roles and responsibilities of customs and  procedures for implementing existing  cooperation instruments. •  national legislation allows mutual assistance  between administrations. It is provided on  demand and, where possible and appropriate,  also spontaneously.

•  IT systems are in place allowing exchange of  information between customs, other customs  administrations and all the relevant  authorities. •  Data exchange through IT systems is based on  international standards, such as the WCO data  model, and in accordance with the regulations  on data protection.

Cross references
Blueprints on Border and Inland Control, Supply  Chain Security, Infrastructure and Equipment,  Legislation, Investigation and Enforcement,  Information and Communication Technology, and  Trade Facilitation and Relations with Business

41

 reported and  audited. •  The accounting system uses codes to identify  revenue items by tariff headings. Strategic objectives •  Development and implementation of a  revenue collection and management strategy  which will enable customs revenues to be  accurately collected. by customs  regimes and by liable persons to make for  effective compilation of data. Legal basis •  national accounting regulations and  procedures provide for the proper  management of national revenue and for  auditing of procedures and accounts. •  Regular internal audits. •  Payment of liabilities or potential liabilities is  required.: This blueprint only concerns Candidate Countries and future Candidate Countries for accession to the EU 1. Policies and procedures •  A system is in place for efficient centralised  accounting of revenue. •  Implementation of procedures and  instruments which make for efficient revenue  collection and management. are carried out on the customs  3. based on principles of  risk assessment. declaring and paying their customs  liabilities.REVEnUE COLLECTIOn Revenue collection N. by methods of payment. 2. or the appropriate security is in  place. •  Development of policies. systems.B. •  Accounting systems for all types of payment  are in place and linked to the register of  customs liabilities. •  Support information is available to trade on  their obligations and procedures for  assessing. accounted. systems and procedures to collect  and account for revenue. Key indicators General •  Adequate information on current regulations  and applied tariffs is available to trade. •  Development and implementation of a  national centralised system of revenue  collection. ensuring that customs duties  contribute to the national budget. by types of  liabilities. •  A system is in place to register traders’  liabilities for customs revenue. Aim To ensure maximum efficiency and integrity of revenue collection and management by  developing and implementing appropriate policies. procedures  and instruments to make for efficient  implementation of the revenue collection and  management strategy. before goods are released for free  circulation. •  Accounting processes are clearly defined and  executed. 4 .

•  national accounting and customs legislation  provides for the application of EU regulations  governing EU own resources. 44 . and security for customs  purposes are in place. This  action will include withdrawal of deferment  facilities. is in place. Cross references Blueprint on Information and Communication  Technology. •  All revenue-related structures maintain  appropriate records and are capable of being  audited. •  Customs declarations and all other accounting  documents are retained for the periods specified  in the relevant customs control legislation.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS systems for revenue collection and accounting  and detailed records maintained of these  audits. responsible for  centralised revenue collection. •  Detailed instructions are in place for all  revenue personnel. personnel and training •  A headquarters structure. •  EU-compatible methods of payment. processing. and management controls  are in place to ensure that instructions are  correctly applied. Organisational structure. •  Internal audit structures are in place. •  Appropriate competencies are described for  personnel at all levels in the revenue collection  and management structures and training  programmes are in place to develop these  competencies. accounting and  allocation of revenue liabilities are separate  modules of an integrated customs information  system. management  and accounting. Equipment and funding •  Registration. individually or collectively. •  Appropriate administrative action is taken in  respect of late or non-payment of duty or  other abuses of the deferment system. •  Operational structures are in place at regional  and local levels as appropriate. •  Management controls are in place to protect  and ensure the integrity of the revenue and  personnel. including  deferred payment.

•  Establishment of effective internal  communication and cooperation between the  intelligence functions within the national  administration in order to maintain the highest  possible level of efficiency in customs services  nationwide and create an environment where  all employees assume responsibility for  managing risks.  analysis. improve and streamline control procedures. analysing and assessing risks.  goods. Harmonised model of risk management •  A harmonised model of risk management  should be established that includes the  minimum level of controls to apply.RISK MAnAGEMEnT Risk management 1. •  Development of cooperation at policy and  operational levels between the different  national and international agencies and  establishment of relationships with other  administrations and agencies to ensure that  information is exchanged effectively. •  Establishment of the components of the riskmanagement process.  efficiently and securely. prescribing action and monitoring  outcomes in order to facilitate. in line with data  protection and existing security rules. evaluation and dissemination of  information. for the collection of data  and information. •  national customs legislation observes the  conditions set out in the legislation blueprint. means of transport. examination  and search of persons. where appropriate. Aim To develop appropriate techniques for systematic risk identification and implementation  of all measures needed to limit exposure to risk. 4 . Key indicators Legal basis •  national customs legislation provides  adequate powers of questioning. 2. and to implement international and  national strategies. with the aim of  ensuring compliance with the laws and  regulations that customs are responsible for  enforcing. in accordance with the relevant legislation. equipment and  computerisation in support of data collection. 3. in accordance  with international standards. •  Establishment of appropriate measures to  determine the areas that are most exposed to  risks and to support management decisions on  how to allocate limited resources effectively. •  Allocation of the resources needed to provide  suitable facilities. documents and  commercial records. based on  specific indicators to ensure that passengers  and traders are treated uniformly. Strategic objectives •  Development of a comprehensive legal basis  conferring the necessary powers on customs  administrations to collect data and  information for the purposes of analysis and  assessment of risk and appropriate  dissemination of such information. •  Establishment of a harmonised model of risk  management to target commercial traffic for  customs control and test the effectiveness of  the risk analysis undertaken.

 including consideration  of the types and quantities of contraband and  the negative effects caused by evasion. Information can be gathered from  various sources.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS •  Implementation of common priority control  areas in which increased levels of risk  analysis and customs controls for a  predetermined period should be applied. risk profiles which take account in  particular of the economic situation of the  region concerned are established. Risk management process •  The risk management process comprises the  following: –  Context is the environment in which the riskmanagement process is performed and can  be influenced by various factors such as  resources. •  Selection of consignments for customs  examination is based on a proper analysis of  the risk involved. –  Monitoring and review looks at the  performance. legal and social  circumstances. •  The risk profiles introduced should include a  start and end of review date to ensure regular  monitoring of the impact and the results of the  profile with a view to determining the best  implementation period. The outcome of this  joint risk analysis will be a uniform profile or  profiles. are  calculated. analysed and assessed. other law  enforcement agencies. effectiveness and efficiency of  the risk-management system and changes  that might affect it. Measures to determine high-risk areas •  Areas that might avoid or evade the customs  enforcement efforts and the likelihood of this  occurring are assessed. traders and other  governmental authorities. –  Risk analysis examines and evaluates all  available information for operational  purposes. •  Risk indicators are continually revised on the  basis of updated information from earlier  controls and results of investigation  activities. Cooperation •  Close working relationships. locally and internationally. •  For each location at which customs control is  exercised. including regular  meetings with other administrations or the  agencies involved in the control of goods. –  Treatment of risks is the action to be taken  (documentary or physical). are  held in an effort to improve cooperation both  nationally and internationally. 4 . •  Equivalent customs controls are carried out in  priority control areas in an effort to tackle  Community-wide risks. •  Potential deficiencies within the customs  administration and the likelihood that these  deficiencies are preventing customs from  operating at full efficiency are analysed and  the consequences of these deficiencies  calculated. and the consequences  of such occurrences.  These areas will be subject to joint risk  analysis by experts in the particular field  with expertise from other available sources  considered appropriate. •  Regular exchanges of information and  experience are encouraged between national  and international customs and other relevant  authorities.  action must be taken to prevent the risks  from occurring or to minimise the  consequences if they do. and political. developed. Once risks have  been identified.  utilised and regularly reviewed. such as arrest and seizure  records.

•  High-quality IT systems and programmes are  in place (instead of acquired) to exchange the  information needed effectively.RISK MAnAGEMEnT •  Joint and coordinated controls and operations  are applied. leading to a  greater number of risk-based examinations  and consequent detection of offences. and about changes to  policies and procedures. •  The internal communication system enables  and encourages top-down. Feedback on results must be  introduced via this database. •  Memoranda of understanding are signed with  major trade and transport bodies. Cross references Blueprints on Information and Communication  Technology. and the results should  be communicated quickly and safely back to  the national risk centre. staff instructions) and informal  arrangements (e. Relations with the public and trade •  Facilities for the receipt of relevant information  from the public are established and working. 4 .  Training. •  A national risk analysis centre is established  where risk profiles must be send via secure IT  systems. •  Regular and close customs cooperation with  trade organisations is in place. efficiently and  safely.g. based on a common risk analysis  process wherever appropriate. Infrastructure and Equipment. and Border and Inland Control. •  Agreements are developed and implemented  for access to trade information for risk-  assessment purposes. •  Formal and informal arrangements are in place  to ensure that managers and staff promptly  receive any relevant information about new  policies and procedures. Facilities. electronic links are  established with trade. bottom-up and  inter-functional communication. equipment and computerisation •  Appropriate equipment and examination  facilities are provided for all traffic. which should be  easy to access and use. and  about changes to existing legislation and  regulations. newsletters) are in place  to ensure that management and staff  promptly receive any relevant information  about new legislation and regulations. •  Where possible. Internal communication •  Formal (e.g.

.

 the  physical checks carried out when agricultural  products qualifying for refunds are exported  and the common detailed rules for the  application of the system of export refunds on  agricultural products. •  Explicit confirmation by the customs  organisations to the paying agency that they  fulfil their responsibilities and description of  the means employed. Key indicators Legal basis •  national legislation delegates the relevant  tasks to the customs authorities and regulates  the establishment and location of the paying  agency. paying agencies and other parties  involved. 3. 2. •  Development of cooperation at policy and  operational levels between the customs  services.: This blueprint only concerns candidate countries and future candidate countries for accession to the EU 1.COMMOn AGRICULTURAL POLICy: ExPORT COnTROLS Common agricultural policy: export controls N. especially at the customs office of export  and the customs office of exit. •  Development of customs controls based on  intelligence-led risk analysis and selectivity  techniques. notably as  regards the control and verification of  compliance with Community rules..  examination and search in respect of CAP  goods. means of  transport. •  Development of an agreement on postclearance controls/audit that complies with EU  legislation concerning the scrutiny by Member  States of transactions forming part of the  system of financing by the Guarantee Section  of the European Agricultural Guidance and  Guarantee Fund.B. 4 . •  Development of customs controls which  comply with EU regulations concerning the  monitoring carried out at the time of export of  agricultural products receiving refunds. means of transport. documents and  commercial records. commercial records. in order to determine the correct level of export refunds. Strategic objectives •  Development of a comprehensive legal basis  which gives customs officers the powers to  carry out controls of goods. Aim To establish and maintain an effective system and appropriate procedures of customs  export controls and examinations of common agricultural policy (CAP) goods in line with  EU legislation. •  national customs legislation provides  adequate powers of questioning. •  Regular and timely information to the paying  agency of the results of customs controls  effected. •  Definition of the responsibilities and  obligations of all interested parties. so that the sufficiency of these  controls may always be taken into account  before a claim is settled. documents.  etc.

Cross references Blueprints on Legislation. •  Clear mechanisms established for cooperation  with the paying agency. nature  and characteristics of the goods. CAP controls  confirm whether CAP goods actually leave the  territory of the Community. Systematic. •  Specific risk profiles for the export control of  CAP goods are established. Border and Inland  Control. Customs Laboratory. •  Clearly defined roles are established for each  organisation concerned with CAP controls. customs. Information and  Communication Technology.  such as the ministry of agriculture. employees and training •  An overall CAP control policy is established for  the administration. Risk analysis and selectivity •  The internal control system must ensure that  the above results/checks are accurate. Therefore. •  Customs authorities must ensure that CAP  goods are not substituted between the offices  of export and exit. Cooperation •  Intelligence and information systems to  support CAP control are established. •  CAP controls determine the quantity. Risk Management. and Training. •  Selection for customs examination is based on  a proper analysis of the risk involved. 0 . •  Customs CAP-control systems and procedures  are computerised where appropriate and in  line with the overall IT strategy. utilised  and regularly reviewed. •  The results of checks of CAP goods must be  accessible to all staff concerned at all times. timely. comprehensive and flexible controls •  CAP controls must always be carried out  without any prior notice whatsoever and must  be completely unexpected. CAP  controls should lead to a greater number of  risk-based examinations and consequent  detection of irregularities.  complete and authorised. equipment and computerisation •  Good-quality equipment and examination  facilities are provided for all CAP controls. veterinary  services. •  Specific training modules are developed and  delivered to all staff concerned. made available to all  border and inland control staff and its  application monitored by management. developed.  Infrastructure and Equipment. substitution  checks must be performed at points of exit  from the EU.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS •  EU regulations. •  CAP controls must be at the rates and  conditions stipulated in EU regulations.  developed. guidelines and  recommendations relating to export controls  of agricultural goods falling under the CAP are  incorporated as far as possible in national  legislation. •  If the refund rate depends on particular  components of the CAP good. the assistance  of a laboratory is required. Facilities. utilised and regularly reviewed. Management. paying agencies. •  CAP controls are exercised to allow facilitation  of legitimate trade. •  Regular meetings are held to improve national  and local cooperation and exchange of  information between the relevant organisations. etc. •  Samples of CAP goods must be representative  and taken in accordance with comprehensive  sampling instructions.

 flexible. equipment as  well as information and communication which  support the border and inland control function. •  Development of the supply chain security  approach to customs control. goods. 1 . which  take account in particular of the economic  situation of the region concerned. for each  location at which customs controls are exercised. comprehensive. including those  carried by persons. airports and land borders and inland. To develop a border and inland control strategy to have the relevant controls at the right  time and the right place with all the necessary resources. documents and  commercial records.  means of transport.  documents and commercial records at the  frontier and inland. Aim To develop and maintain straightforward and efficient customs control operations at  ports. simultaneously  targeting the detection of new or previously  unknown risks.BORDER AnD InLAnD COnTROL Border and inland control 1. and promotion of  transborder. •  Development of management. Strategic objectives •  Development of a comprehensive legal basis  which gives customs officers the powers to  carry out controls of goods. without  prejudice to random checks. •  Enforcement of customs controls which are  systematic. •  Cooperation at policy and operational levels  between customs and other agencies working  at the border and inland. •  Selection for customs examination is based on  a proper analysis of the risk involved. personnel and  training systems which support the border  and inland control function. Risk analysis and selectivity •  Intelligence and information systems are  established. Key indicators Legal basis •  national customs legislation provides  adequate powers for questioning. •  International customs conventions. 2. utilised  and regularly reviewed.  consistently applied and based on  intelligence-led risk analysis and selectivity  techniques. means of transport. systematically developed.  agreements and recommendations relating to  border and inland control are transposed into  the national legislation. 3. capable of facilitating the flow of trade while  ensuring collection of revenues and the protection of citizens. •  Establishment of partner relations with trade  and the public. •  Provision of suitable facilities. •  Legitimate traders and persons carrying goods  are subjected to controls which strike a proper  balance between the need for free circulation  of goods and the need to combat fraud. as are risk profiles. examination  and search in respect of persons. bilateral and international  customs cooperation.

 origin and value of  goods while providing for duty suspension  and relief regimes where this is consistent with  revenue risk.  where appropriate. nuclear  material. one should have a leading  role assigned. •  Appropriate joint and coordinated controls  between customs and the respective  government agencies are applied. without duplication of activities.  regional and local level if appropriate •  In case of shared responsibilities between  control agencies. veterinary or phytosanitary  service. •  Customs controls are consistent across the  organisation and instructions are adopted and  applied countrywide (e. Cooperation •  Clearly defined roles are established for each  government agency concerned with border  and inland controls (border police. •  A strategy to implement a single-window  concept that allows all data relating to an  import or export transaction required by  2 . •  Customs controls of goods take into account  relevant prohibitions and restrictions.  sampling. hazardous chemicals). live animals.g. documentary checks and  audit of commercial systems and records. with the aim  of optimising expertise and avoiding time delays. comprehensive and efficient controls •  Customs controls are exercised to allow  facilitation of legitimate trade.  based on agreements concluded at central. •  Coordinated opening hours and traffic  management are introduced on both sides of  land/waterway borders and between all  agencies involved in the clearance of goods. •  Harmonised working practices and associated  training are developed by different customs  services on both sides of the border and joint  border controls are exercised. where appropriate. and encompass  interception. •  Customs controls for purely fiscal purposes are  based on classification. analysed and  balanced. e-declarations. with customs having a leading  role in the control of goods.g. •  Joint contingency plans are established for  dealing with unusual cases (e. •  Customs controls encompass questioning. fiscal  administration. where possible. where appropriate.  non-intrusive scanning. •  Customs controls are regularly revised on the  basis of registered and updated information  derived from earlier controls and the results of  investigation/enforcement activities.). •  A strategy to implement a one-stop-shop  concept that allows physical controls required  by different authorities and agencies involved  in control and clearance of goods to be  performed only once at the same time and at  the same place is developed and implemented  were possible.g.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS Systematic. with the use of mobile  control units. questioning and search of  persons and accompanied luggage where  appropriate. green and red channel) system. technical  instructions for customs officers explaining  how to check specific goods and take samples  in a sound and safe manner). •  Relations between the level of controls  (documentary and physical) and facilitation  procedures or techniques (simplified  procedures. •  Customs controls of passengers are based on a  ‘clearway’ (e. analysis. physical examination. etc. •  Customs controls are exercised throughout the  customs territory. automation of  customs work) are measured. with the  possible use of inland rather than border  controls.

equipment and information and communication technology •  Good-quality equipment and examination  facilities are provided for all traffic. •  Tools and equipment which enable a higher  level of vehicle and cargo examination (e. Infrastructure  and Equipment. hotlines) from the public are  established and maintained Management. personnel and training •  An overall border and inland control policy is  established for the administration. vehicle lifts. shipping agents and freight  forwarders) and access to relevant trade  information for risk-assessment purposes is in  place. explosives) are in  regular use and available to staff involved. where possible also electronically. •  Radiation detection portals are used at cargo  terminals where appropriate. •  Radio and telecommunication facilities which  support and enhance operational  effectiveness have been introduced. •  Regular and updated information (e. made  available to all border and inland control staff. public  notices. with the aim of avoiding duplication and  facilitating trade. •  Facilities for the receipt of the relevant  information (e. and provide a safe and user-friendly  working environment. Cross references Blueprints on Risk Management.g.  airlines.  . drugs. Facilities.g. leading to  efficiency of risk-based examinations and  consequent detection of offences. •  Appropriate tools and equipment (including  personal protective equipment) are used  when samples are taken for more detailed  laboratory examinations.g. internet publications.g. fork-lift trucks) as well as  the detection of concealed illegal goods (e. •  Control and examination facilities allow proper  separation of commercial and passenger  traffic.  its application is monitored by management  and specific training is provided (including  language training for officers working at  international border posts).  tool kits.  nuclear material. Trade Facilitation and Relations  with Business and Customs Cooperation. leaflets) on  customs legislation. procedures.BORDER AnD InLAnD COnTROL different authorities and agencies to be  submitted (where possible electronically) to  the same access point is defined at national  level. •  Customs control systems and procedures are  automated wherever there are clear benefits  for both customs and the public (including the  trading public). prohibitions  and restrictions is provided to traders and the  public. •  non-intrusive inspection equipment using xray and gamma-ray technologies is being  deployed at border crossings and in sea- and  airports.g. Relations with trade and the public •  Memoranda of understanding are signed with  major trade and transport operators (e.

.

Key indicators Management policy and working methods •  Top management is actively involved in the  development and maintenance of a transit  system.g. operational and organisational  measures. uses modern technology and thus meets  the requirements of both customs administrations and economic operators. •  Development and provision of the necessary  resources for training customs personnel and  provision of the requisite information to all  other participants in the transit system. 2. management plans. including modern EDI technology. agreements and  recommendations (e. with regional customs  conventions (e.  guidelines). 3. instructions. •  Development and implementation of  identification measures. implementation and regular  review of the necessary legal. •  Development and implementation of an  effective system of simple and simplified  transit procedures (e. Creation and  development of long-term and sustainable  partnerships between the customs  administration and all other participants or  stakeholders in the transit system.  . including the  obligation to use suitable/approved means of  transport for transport under the customs  seals. who  have access to and influence with top  management.TRAnSIT AnD MOVEMEnT OF GOODS Transit and movement of goods 1. including modern EDI technology for  the collection. EC/EFTA Convention on a  common transit procedure) •  national operational transit measures are  developed to complement the legal provisions  (e.g. Aim To develop a transit system which supports effective customs control. to  the extent possible.g. •  national legal transit provisions are  compatible with the provisions of international  customs conventions.g. operational and  organisational measures to ensure easy and  smooth adoption and application of transit  procedure provisions. processing and transmission of  transit data •  Development and implementation of a  reliable guarantee system to ensure payment  of any debt incurred in respect of goods. facilitates  legitimate trade and the movement of goods. •  A modern EDI system is implemented for the  transmission of transit data that has been  collected and processed. authorised consignor  and consignee status). •  Transit controls facilitate legitimate trade and  the movement of goods through the use of  intelligence-led risk analysis and selectivity  techniques. •  A competent manager and a task force. •  Development and implementation of a transit  system. Strategic objectives •  Development. are made responsible for  adopting legal. WCO International  Convention on the Simplification and  Harmonisation of Customs Procedures) and.

 as the case may be)  is established both by the customs  administration and by all other participants in  the transit system to assist with the  development and smooth implementation of  the system. and Training. together with a communication  and partnership policy with economic  operators. Personnel and training •  An overall transit policy is established for the  administration. made available to all transit  staff and its application monitored by  management. •  Efficient operational cooperation. including  regular revision and evaluation of its content  and goals achieved.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS Partnership and cooperation •  A system of contact points/liaison officers  (national transit coordinator and regional or  local transit liaison officers. particularly in  neighbouring countries.g. updated and unambiguous information  about transit is made available by the customs  administration for all other participants in the  transit system in standard written or electronic  form (e. •  Regular meetings are held between the  customs administration and all other  participants in the transit system to help reach  a consensus on measures to address issues  raised on all sides. •  A national help desk is established and  maintained to provide the necessary technical  and/or procedural advice to operators and  customs as regards application of the transit  procedure. •  An adequate organisational scheme of the  customs authorities at all levels is needed to  ensure effective allocation of the necessary  human and technical resources for the transit  system to be properly applied. •  Memoranda of understanding could be signed  with major economic operators and  associations using the transit system. Cross references Blueprints on Organisation and Management. coordination  and exchange of information with other  customs administrations. is established for the  management and monitoring of transit  operations. Information and  Communication Technology.  . •  Clear. as part of a ‘transit handbook’).  Border and Inland Control.

 in particular the WTO  Agreement on Customs Valuation (Customs Value Code). Aim To guarantee the proper and uniform assessment of duties — and to ensure the  compliance of national legislation with international rules. Strategic objectives •  Implementation of national provisions based  on transaction value. Key indicators Legal basis •  Legislation on customs valuation ensures  customs valuation in accordance with WTO  rules.  . Policies and procedures •  Procedures are in place for efficient postclearance controls in the field of customs  valuation.CUSTOMS VALUATIOn Customs valuation 1. •  Development of clear procedures to make  customs valuation transparent. •  Development of a specialised structure  capable of applying the rules of determination  of customs value based on the WTO  agreement. objective and  verifiable. •  Legislation enables a customs declaration to  be lodged when not all the elements of  customs value are known and provides for  rules to verify the value after release of the  goods. based on risk analysis. based on risk analysis. Organisational Structure. –  qualified post-clearance audit. •  Development and implementation of a  training system on customs valuation to make  customs officers acquainted with WTO rules on  valuation. •  Empowerment of customs to perform efficient  post-clearance controls in the field of customs  valuation. Personnel and Training •  A personnel training system is in place for: –  proper application of the legislation based  on WTO rules. •  Complete and updated information on the  legislation on customs valuation is made  available to participants in international  trade. –  preparation of transparent information for  economic operators on customs valuation. •  Exchange of information on customs value at  international level is always based on  agreements signed in this respect and with  assurance of data protection. 3. 2. –  international cooperation in the field of  customs valuation. –  treatment of appeals. in accordance with the  WTO agreement. •  Procedures are in place for appeals.

 and –  training with the participation of national  law agencies. and Trade Facilitation  and Relations with Business.  . Cross references Blueprints on Legislation.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS •  The training system ensures a consistent  approach to customs valuation throughout a  country by way of: –  instructions for customs officers issued at  national level.

Strategic objectives •  Development of a comprehensive legal basis  which gives customs officers the necessary  powers to carry out audit/post-clearance  controls efficiently and effectively.  books. –  presenting all supporting documents and  commercial books and records (including  electronic version) to customs auditors. inspection and control of any  place subject to customs supervision. in accordance with priorities based  on risk analysis and risk assessment. •  Development of an organisational structure  which enables auditors and their managers to  carry out their duties with the maximum  efficiency and effectiveness. –  right to confidentiality of all information  provided to authorities •  Legislation allowing effective sanctions and  penalties in order to combat fraud •  necessary agreements/conventions ratified to  ensure national and international inter-agency  3. documents and commercial records. Aim To develop an effective and efficient post-clearance control and audit service which  allows the customs administration to implement its tasks (clearance and control of goods. quality-controlled  audits using appropriate methods and  establishes an operational quality assurance  programme ensuring that standards of an  acceptable quality are being applied to audit  activity. •  Development of a national audit planning  policy with planned short-term and long-term  controls. –  entry.POST-CLEARAnCE COnTROL AnD AUDIT Post-clearance control and audit 1. •  Development of a training strategy to ensure  that auditors and managers have all the  necessary knowledge and skills to plan and  implement their duties.  revenue collection) and to facilitate trade by keeping a balance between trade facilitation  and efficient customs control. –  adequate powers to exercise controls on  import.  including those held on computers. visit. •  Development of an audit management system  which ensures efficient. including:  . 2.   Obligations and rights of traders include the  following: –  keeping records for a certain period as  stated in the regulations. –  responsibility for keeping all information  and documents of economic operators  private and confidential. export and other transactions  belonging to customs authority. –  inspection and controls of any records. –  examination of goods and necessary  sampling. Key indicators Legal basis •  Legal powers and responsibilities are  established for the customs officers.

•  The national audit policy is in place. IT systems and access to  information systems needed for audit units  and auditors to implement their duties are  provided. –  electronic data processing (EDP) auditing. for better  performance and higher standards of customs  auditing. implemented and reported  to uniform standards. •  Appropriate training is provided for all  auditors and team leaders and audit  managers. •  The responsibilities of local managers and  central administration are clearly stated. –  international inter-agency cooperation and  exchange of information (foreign customs  and other authorities). 0 .  including mutual administrative assistance.).g.  port authorities. attitudes.  checklists. •  The necessary mechanisms are in place for: –  national inter-agency cooperation and  exchange of information (other  governmental authorities). (and training courses  to refresh and update such knowledge).CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS cooperation and exchange of information.  familiarise them with new systems and  procedures. etc. shipping companies. Management system •  Local management is responsible for targeting  audits at high-risk operators and transactions  and reasonable coverage of other  undertakings. •  The centralised administration responsible for  coordinating the work and performance of the  local audit units. tools. •  Auditors are trained on a continuous basis in  the various fields relevant to their duties: –  customs procedures and rules that have to  be applied. •  Quality assurance and control of procedures  are established to ensure broad uniformity of  auditing standards. minimum standards) is in place. •  Efficient cooperation systems are in place to  exchange information with all customs  control areas within national customs  organisations. methodologies and  upgrading skills and experience. providing adequate training  and development of skills for auditors and  their managers and ensuring uniform quality  of audits throughout the administration (e. •  The facilities. –  cooperation and exchange of information  with trade organisations (trade associations. –  risk analysis and risk assessment. •  national guidelines are available for all  auditors. to ensure uniformity and quality of  post-clearance control and audit. •  Audits are planned and coordinated nationally  and locally. Training strategy •  Training programmes are organised to provide  auditors with knowledge. •  Local management ensures that audits are  properly planned. –  bookkeeping. •  The procedures and methodology applied by  the audit service are continuously developed. Organisational structure •  Central and local audit/post-clearance  organisational structures are in place.

•  The national risk management system is  established.POST-CLEARAnCE COnTROL AnD AUDIT •  Special training programmes are organised for  newly recruited audit staff in order to make  them aware of the quality standards required  for audits. •  Audits are conducted in accordance with  periodic audit plans based on national audit  policy. local needs and risk analysis. Cross references Blueprints on Training. Trade  Facilitation. Risk Management. Audit planning policy •  All audit work and audit planning is in line with  and supports national customs strategies. •  Annual training programmes are planned on a  needs assessment basis. and Customs Cooperation 1 .

.

 police.  detention. Key indicators Legal basis •  national customs legislation provides  adequate powers of questioning. 2. World Customs Organisation  (WCO). border and  inland control. •  Prompt and flexible reaction to new emerging  trends and threats (e. seizure and search in respect  of persons. money  laundering. •  Establishment and development of  sustainable cooperation with other law  enforcement agencies (e.g. arrest. Strategic objectives •  Development of targeted customs controls  throughout the customs territory of the  Community which are based on intelligenceled risk analysis. risk analysis. audit). World Trade Organisation (WTO). and  development of international cooperation  between customs services and other law  enforcement agencies.g.g.  computerisation and security standards to  support the investigation and enforcement  function. personnel  and training systems which support the  investigation and enforcement function. Working methods •  A comprehensive intelligence and information  system in support of investigation and   . Aim To develop an effective and efficient customs service capable of the detection. IT. The service should also enforce compliance with national legislation. weapons. prosecution) and the  courts.g. •  Establishment of effective interdepartmental  communication and cooperation between the  investigation and enforcement function and  other relevant functions (e. and preparation of cases for the prosecution of offenders.  documents. terrorism. 3. pre-arrival information and  selectivity techniques. post-clearance  control.  international legislation and international institutions (e. Un) through consistent application of the legal  basis establishing the requisite customs powers and sanctions to enforce the customs  regulations. chemicals. •  Development of cooperation at policy and  operational levels between the different  national law enforcement agencies. •  Development of relations with trade and the  public. commercial records and facilities. means of transport. goods. equipment. to ensure that both intended and  committed offences are dealt with promptly  and efficiently. •  Development of management. This  service must be flexible enough to respond to an intelligence-led strategy based on the  latest methods of targeted risk assessment and modern technology to safeguard revenue  and protect society. dual-use  materials.InVESTIGATIOn AnD EnFORCEMEnT Investigation and enforcement 1. examination. intellectual property rights (IPR)  fraud). •  Provision of suitable facilities. prevention  and investigation of fraud.  investigation services. and that due consideration is  given to the seriousness and prospective  impacts of the offences.

•  Regular efforts (e. have been introduced. etc. e-mail. pornography. developed and  regularly updated.  made available to all investigation and  enforcement staff and its application  monitored by management. •  Interdepartmental communication and cooperation between the investigation and enforcement function and other relevant functions (e. hot pursuit. directly accessible by customs. •  Facilities (e. 4 .  together with surveillance and search  equipment. •  Particular forms of cooperation involving  cross-border actions (e. •  Management and personnel training and  training systems coordinated with other law  enforcement agencies are in place. •  A central coordinating body responsible within  customs for international cooperation is  established. •  Specialist teams and mobile groups operating  throughout the territory of the Member State  are in place to conclude enforcement action. crossborder surveillance. campaigns against drug  smuggling. with  the courts and other national law enforcement  agencies are introduced. •  Regular exchanges of information occur  between national and international authorities. Internet publications. Management. •  Intelligence teams are established with  responsibility for collection and analysis of  information and dissemination of up-to-date  information and trend data to investigation  and enforcement staff.g. online access to  relevant databases and information systems)  for the receipt of information and intelligence  are in place and working. •  Facilities for the receipt of relevant information  (e. equipment and computerisation •  Radio and telecommunications facilities. public  notices. Relations with the public •  Regular and updated information (e. Internet. personnel and training •  An overall investigation and enforcement  policy is established for the administration.g. IPR  infringement.  leaflets) about customs legislation.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS enforcement staff and sharing of intelligence  with other law enforcement agencies based on  national legislation and memoranda of  understanding is established. investigation and prosecution of  infringements of national and Community  customs legislations are carried out in  compliance with the national legislation. •  Close working relationships.g. Cooperation •  Agreements and protocols on mutual  assistance are agreed with other states’ customs  services and other foreign government  authorities to develop sustainable cooperation.  procedures and results is provided to the  public.  through meetings. transport operators and  associations.g. joint operations) for the  prevention.  which support and enhance operational  effectiveness. Facilities. press releases. a secure website and joint  work) take place on a regular basis. weapons. including regular  meetings and exchange of information.) are made to improve public  perception of customs’ role in the protection  of society. •  Memoranda of understanding are signed with  key trade companies.g.g. hotlines and informants) from the public  are established and working.

InVESTIGATIOn AnD EnFORCEMEnT •  Investigation and enforcement systems and  procedures are computerised wherever  necessary and appropriate. Cross references Blueprints on Legislation. Training. Intellectual Property Rights. and Information and  Communication Technology. Infrastructure and  Equipment. Customs  Cooperation. Customs Enforcement of   .

.

  destruction and recycling resolution issues of  counterfeit and pirated goods with minimum  bureaucracy and formalities. To ensure customs enforcement of intellectual property rights (IPR) by means of border or  inland controls that do not hinder legitimate trade. Aim To define the role of customs in helping to prevent and combat counterfeiting and piracy  and thus safeguard legitimate business from unfair competition. reduced business costs. 3. avert knowledge theft and counter risks to jobs. warehousing. Key indicators Legal basis •  The legal basis for enforcement of IPR should  be in accordance with international  agreements and standards (e.  processing) and ex officio. protect citizens’ health  and safety. and training of customs  IPR specialists. database. Organisation •  A centre of operational expertise is set up in  direct communication (24/7 basis) with  frontline customs officers. •  Participation in international. •  Provision of the necessary powers and tools to  enable customs to monitor and respond to the  latest trends in counterfeiting and piracy. regional or  national law and policy-making activities for  IPR protection.  . user-friendly and  regular cooperation mechanism with IPR right  holders •  Development of appropriate coordination and  cooperation mechanisms between customs  and other law enforcement agencies involved  in IPR protection.CUSTOMS EnFORCEMEnT On InTELLECTUAL PROPERTy RIGHTS (IPRs) Customs Enforcement on Intellectual Property Rights (IPRs) 1. research and  innovation. TRIPs  agreement. customs IPR and  other required specialists.g. investment. re-export.  transit. •  Provision by national customs legislation of  simplified procedures.  intelligence. •  Establishment of a central IPR unit for  coordination of IPR-related risk analysis. EC regulations). •  Establishment of a simple. Strategic objectives •  Provision of a legal basis defining the role and  powers of customs to ensure efficient and  appropriate action in the fight against  counterfeiting and piracy and IPR infringements. 2. transhipment. import. and to provide safeguards against  abuse of such rights. relations with right holders and  international cooperation. export. •  Customs authorities can take action against  goods suspected of infringing IPR under any  customs procedure (e. •  Establishment of customs-business  partnerships.g.

 upgrading of recognition details. •  Close cooperation with the international  enforcement bodies most involved. •  This centre is responsible for strategic  departmental planning.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS •  Specific risk-analysis modules for control of  counterfeit and pirated goods are developed  and implemented. Training •  Systematic in-house specialist training is  provided to ensure expertise in the IPR field. Europol and Interpol. and  identification of trends. exhibitions in customs museums.  the media (news/Internet). such as  the WCO. statistics (data) and trends analyses.  receiving and processing applications for  action from IPR right holders. •  Signing MOUs with major trade  representatives. airlines. Information technology. cooperation with  national agencies. with the possibility of accessing lists of  companies.  the environment and society as a whole. •  national/international seminars are organised  in conjunction with IPR right holders and  national law enforcement agencies to enhance  the awareness of IPR protection. archiving IPR  cases and statistical recording. employment. key products and contacts  electronically via the intranet/Internet.  scanning devices. This  could be done via campaigns at major border  points (in particular international airports). •  Exchanges of customs IPR specialists between  countries are arranged to share experience. are  developed by customs authorities and shared  in international forums through bi-/multilateral  agreements with trading partners. microscopes). dissemination and receipt  of information regarding IPR infringement  alerts. interactive  cooperation with right holders. •  Operational customs/business seminars are  organised to improve cooperation between  different national authorities and  stakeholders. •  A customs/business working group based on  memoranda of understanding (MOUs) with  major stakeholders should be set up to  develop a framework for a customs protection  system. creating profiles. International cooperation •  Practical tools. such as a risk-management  guide. UV lights. and to protect the public against  the threat to health and safety.   . This  would enable real-time risk information to be  exchanged between experts. etc. Cooperation with trade and the public •  The awareness of citizens and the business  community should be raised about customs  measures to combat counterfeiting more  effectively. should be used  both to address international trends and to  help spread the global practical approach of  customs action. digital cameras.  international cooperation. shipping companies.  or the dissemination of information to  consumers.  best practices and knowledge. •  Customs IPR specialists should be provided with  and trained in the use of technological  equipment (such as computers. the use of  roadshows. •  Customs cooperation agreements and  partnership and cooperation agreements with  a mutual assistance component provide the  legal basis for the exchange of officials and  IPR-related information (including training or  sharing expertise). equipment •  An IPR IT database should be established to  provide tools for customs risk management to  help exchange information on counterfeiting  risks.

 This approach  should be encouraged via regular customs/ business exchanges used to examine new  problem areas. and Training. •  Businesses and right holders should be  encouraged to lodge applications for action  with customs.  Information Technology.g. Organisation and Management. Cross references Blueprints on Public Relations and  Communication.  Border and Inland Control. Risk Management.CUSTOMS EnFORCEMEnT On InTELLECTUAL PROPERTy RIGHTS (IPRs) express carriers and the like would encourage  cooperation and improve controls through  better information exchange and broader  awareness of the risks presented by traffic in  counterfeit goods. in particular SMEs (small and  medium-sized enterprises). a central  electronic mailbox monitored by an anticounterfeiting specialist who could ensure  real-time transmission via the riskmanagement system to anti-counterfeiting  specialists in major ports and airports and at  land frontiers). •  A system is established which enables  businesses to provide information on cases of  immediate significance (e.  .

.

 requirements and criteria  for economic operators). 2.  application process. •  Reducing controls for reliable traders (AEO). 1 . •  Introduction of a mechanism for setting  uniform risk selection criteria for controls. •  Rules for data exchange with other countries  are laid down.  supported by computerised systems. •  International agreements providing for mutual  recognition of customs security controls and  standards are in place. •  Increasing security in international supply  chains from end-to-end. •  Development of a legal basis providing for the  introduction and implementation of all the  relevant measures. •  International standards (e. Key indicators Legal basis •  The legal basis for exchange of security-related  information of high-risk consignments is  established. To play a vital role in the fight against terrorism and organised crime. •  Ensuring that reliable traders benefit from  trade facilitation measures through the  Authorised Economic Operator Programme  (AEO). to produce faster and better  targeted customs controls that facilitate legitimate trade but tighten security  requirements. criminal and terrorist misuse. Strategic objectives •  Providing customs with security-related  information on goods prior to import or  export (pre-arrival/pre-departure information). •  Establishment of mutual recognition of the  results of control measures and of the trade  partnership programmes (AEO). 3. along with trade  partnership programmes.g.SUPPLy CHAIn SECURITy Supply chain security 1.g. and to ensure by way of greater transparency that the international supply  chain and its stakeholders refrain from illegal. and to increase both  the level of protection achieved by customs controls and cooperation between customs  and trade. •  The legal basis for customs and trade  partnership programmes for authorised  economic operators is established (e.  authority for granting authorisations. Aim To increase end-to-end international supply chain security by introducing a balanced  approach to security measures and facilitations. to safeguard shipments entering or  leaving a customs territory from manipulation or interference by terrorists or other  criminals and to provide compliant traders with greater facilitations. as customs has  information and expertise on goods and cargo movements. World Customs  Organisation (WCO) SAFE Framework of  Standards) are in place.

  Border and Inland Control. 2 . •  Specific post-audits based on pre-audits and  monitoring are planned. •  Customs should use non-intrusive  inspection equipment based on modern  technologies at border crossings. Organisation. use of nonintrusive inspection equipment. radiation  detection) should be developed and  implemented. counterterrorism issues. x-ray  detection equipment).g. •  A system for pre-audits is developed. •  Training for customs staff and economic  operators on AEO programmes should be  made available.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS Facilitation. •  Relevant information on strategic objectives for staff and economic operators is prepared. Customs  Cooperation. equipment and information and communication technology •  A trader identification system based on  international standards is developed. staff and training •  An AEO application and issuing procedure is in  place. risk management. •  The relevant organisational measures and staff  requirements (e. •  IT support for the electronic submission of  pre-arrival/pre-departure information. Risk Management.g. •  Training for customs staff (e. definition of roles and  responsibilities for issuing authorities or  auditors) are in place. •  Customs plays an active role in bilateral and  international activities geared towards mutual  recognition and reciprocity of security controls  and standards and of business partnership  programmes.g. •  The risk management system takes account of  pre-arrival/pre-departure information. and Trade  Facilitation and Relations with Business. Cross references Blueprints on Post-Clearance Control and Audit. cargo  terminals and in sea- and airports (e. for risk  assessment and for the issuing of AEO  certificates should be in place.

Aim To develop and maintain an infrastructure and provide up-to-date equipment which  supports the business strategy of the customs administration as a whole and helps to  improve business performance through the application of modern technology and  proper distribution. Management •  Investment and resource priorities and plans  are properly analysed. Strategic objectives •  Development of an investment policy and  support systems to determine the overall  short- and long-term needs of the customs  administration and to help plan effective use  of resources and outline priorities. new  technology. Key indicators Policy and finance •  An investment policy is drafted and published. safety and security  standards. facilities and trade operators. cost–benefit  analysis) is used to assess procurement needs. working conditions. priorities and development  and financial plans.g. government. as well as acceptance and quality  assurance procedures) in line with the customs  business strategy.  . 2.g. 3.  buildings) for the use and maintenance of  equipment. • Sufficient budget is provided to maintain  effective functionality of infrastructure and  equipment and to reserve proper space (e. •  Establishment of a management system to  cover special goals. •  Provision of a short- and long-term training  plan related to infrastructure and  equipment.g. medium- and long-term financial plans  are prepared in support of the customs  administration’s investment activities. •  Organisational planning to take account of  staffing needs. •  Development of internal mechanisms to  review and adapt the customs administration’s  investment policy in line with the changing  environment. •  Determination of methods for cooperation  with national and international authorities and  stakeholders. agreed between and  approved and regularly reviewed by all levels  of management across the organisation.  setting out infrastructure and equipment  goals and standards (including technical  specifications. •  Short-. and to ensure a balance  between investment and resources. •  A formal methodology (e. and  include comprehensive justification to be  presented to decision-making bodies (e. quality. and  other relevant factors. •  Establishment of financial programmes to  support strategic and investment plans.InFRASTRUCTURE AnD EQUIPMEnT Infrastructure and equipment 1.  parliament. ministry of finance).

•  Systems are in place to ensure that  infrastructure and equipment are protected  against. national and  international level.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS •  A system is in place to regularly review and  assess the scope for more modern and costeffective infrastructure and equipment  technologies. theft. •  Improvement of main roads leading to the  border should be coordinated with the  construction projects planned for the border  post. and available as  necessary to all relevant staff. (including preparation of  4 . infrastructure. equipment and working tools  (x-ray systems. •  Instructions for safe and proper use and  maintenance of infrastructure and equipment  are drafted and published. Cooperation •  The scope for cooperation on investment. equipment and information  and communication technology are provided  to the nationally agreed standard.  sniffer dogs. with the relevant  authorities and other stakeholders and  neighbouring customs services is actively and  regularly explored. damage. use and state of  repair of the customs administration’s  infrastructure and equipment. where needed. is  established at local. •  An inventory/asset management system is  used to monitor the location. etc. radiation detecting gates.). •  Exchange of information and experience  between customs and other relevant  authorities on the effective and efficient use of  infrastructure. •  The location and amount of all existing  infrastructure and equipment are  economically and functionally justified in  order to maximise the use of available  resources (human. •  Legal issues concerning ownership of customs  buildings are clarified and rules of cooperation  with the owners of buildings rented by  customs are established. •  Joint use is made of infrastructure and  equipment with other agencies and  neighbouring customs services.  equipment. •  To ensure a smooth flow of traffic at the border  area.  loss. misuse. weather conditions. regional. financial and  investment planning. where  possible. etc. for example.). sufficient parking and waiting areas  should be created. against  investment policy. and. training. •  Requests for investment in infrastructure and  equipment are systematically assessed. by a  designated headquarters unit. with the  protection of customs employees and clients  taken into account. Organisation •  The location and organisation of customs  clearance points reflects the real needs of  trade and trade operators and takes account of  international trade traffic flows and possible  changes. •  Safe and comfortable working conditions are  provided for all customs employees. Training •  Specific training is provided for staff  responsible for procurement. detectors of chemicals. including for vehicles  carrying dangerous goods. •  Suitable facilities. and to take account of  logistics needs. •  Separation of cargo and passenger traffic flows  should be explored and be taken into account  in the planning phase. for  example in new premises.

 contracting. •  Training is provided in the operation of new  equipment to guarantee efficient use of  equipment and maintenance skills of staff.  . user requirements. Information and  Communication Technology.InFRASTRUCTURE AnD EQUIPMEnT terms of reference. •  Training is provided for staff responsible for  operating technical equipment. including  foreign customs officers. •  Training is provided for staff responsible for  managing infrastructure (such as   maintenance of buildings). and Training. where possible.  technical specifications. quality  management and tender procedures). Cross references Blueprints on Organisation and Management.  Border and Inland Control.

.

 antidumping.  3. 2. •  The customs laboratory employs the number  of qualified personnel needed to perform their  tasks to a sufficient quality level and without  unjustified delays. ventilation. is   . environmental and citizens protection.. Strategic objectives •  Establishment of the legal basis for the  provision or adaptation of a customs  laboratory or creation of effective and  profitable contracted partnerships with  other external laboratories and/or other  qualified institution/s. origin and value of goods in order to  implement. contract).  is made responsible for laboratory  organisation. and environmental conditions to ensure  correct performance of laboratory activities. which meet the  overall aim. commercial  policy. who has authority and  access to and influence with top management. •  Development of training and cooperation  programmes to meet the specific needs of  customs laboratory personnel and thus to  maximise the effectiveness of laboratory  operations.g.  including energy sources. Aim To develop and operate a scheme for a laboratory service (customs laboratory or external  authorised laboratory) which supports the overall customs business strategy by  establishing the nature. quality  systems. or the provision of an  identical service by an external laboratory and/ or other qualified analytical institution. computing technology. procedures and working methods in  line with the legislation and/or standard and/ or best practices.CUSTOMS LABORATORy Customs laboratory 1. •  Development and implementation of  laboratory management policies. and  agricultural goods controls. Key indicators Legal basis •  A customs laboratory. security measures. lighting. •  The laboratory test report is obligatory and is  made available to both the customs  administration and the inspected body from  which samples were taken and examined.  etc. •  The customs laboratory is sufficiently  equipped with all testing and auxiliary  equipment. software. •  Cooperation with other customs laboratories  and other official authorities and qualified  analytical institutions inside and outside the  country. •  The customs laboratory has policies and  procedures to ensure the protection of  confidential data and proprietary rights  related to the inspected bodies. •  The customs laboratory has adequate facilities. for the purposes of customs duties and revenue collection. The  test results are officially recognised. Management policy and working methods •  A competent manager. established by law or on the basis of a legal act  (e. tariff classification.

 by memoranda of  understanding or cooperation agreements)  with other qualified external laboratories and/ or other analytical institutions (state  authorities. the American Society  for Testing Materials (ASTM). •  The customs laboratory provides technical and  scientific support for customs officers in  sampling and sample handling. fiscal markers. experience and  information where relevant. (ii) handling samples. •  In order to ensure sensible use of resources. and (iii) maintenance of security and  hygiene in the working environment.  laboratory centres equipped with  specialised analytical systems and  employing highly qualified staff are set up  to share scientific knowledge and expertise  in advanced specialised techniques and/or  to control and examine certain commodities  (e. implements and  works under a quality management system  based on internationally recognised quality  standards (such as ISO/IEC 17025).) inside and outside the  country. •  The customs laboratory has access to the  scientific. false  documents. •  The customs laboratory is able to provide  laboratory examinations and analyses of  samples for all customs and related purposes. and in using videoendoscopes.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS reference materials.g. and other international  or national norms and scientific literature). etc.  . Cooperation •  The customs laboratory cooperates with other  laboratories and/or customs laboratories  inside or outside the country or a network of  laboratories is created. etc.  whether by way of its own laboratory  examinations or through the coordination of  outsourced services. storage and handling with  both laboratory and arbitrary (duplicate)  samples. procedures and international  standards (These may include technical  standards issued by. explosives. •  Written guidance (procedures) are in place for  customs and laboratory staff in respect of (i)  sampling procedures.  universities. the  customs laboratory can take part in scientific  projects. •  The customs laboratory preferably uses  methods and procedures which are  harmonised among other customs laboratories  to ensure uniform results and interpretation.  providing proper validation and evidence that  the requirement for a specific intended  purpose is met. the  International Organisation for Standardisation  (ISO). chemicals and  other consumable materials to cover the  specific needs and priorities of the country. •  The customs laboratory works in accordance  with the relevant legislation and/or other  otherwise published and documented  methods. If appropriate. use of  specialised rapid screening detection and  measurement equipment. the  customs laboratory develops. •  As regards the common quality policy. the European Committee for  Standardisation (CEn). return of non-destroyed samples to  inspected bodies. the International  Dairy Federation (IDF).  including their safe and environmentally sound  disposal. the European network of customs  laboratories). such as portable  detectors for drugs. research and development centres. in order to resolve specific problems  and share expertise. •  The customs laboratory develops formal and  informal partnerships (e. radiation. analytical and other technical  literature and electronic information sources  (such as the European Customs Inventory of  Chemical Substances (ECICS) or the Intra  Laboratory Inventory of Analytical  Determination (ILIADe)). standards. for example.g. The  customs laboratory also uses methods and  procedures developed by the laboratory itself.

 labelling.  . •  Training policies and programmes are based  on a proper analysis of the current and future  needs of laboratory personnel. and. training. as required for the  specific needs of the work in the customs  laboratory. where appropriate. packing and transportation of  samples.CUSTOMS LABORATORy •  Customs laboratory specialists are involved in  consultation whenever relevant new or  amended legislation is drafted. and in the application of  technology in the field. in the use of  correct sampling procedures. •  Laboratory personnel are made aware of the  role and objectives of the laboratory in the  customs organisation as a whole. •  The customs laboratory provides technical and  scientific support. including rapid  specialised screening.  sealing. the  training to customs officers involved in  sampling and sample handling. experience  and/or demonstrated skills. in the relevant health and safety  precautions. Personnel and training •  Laboratory personnel are adequately qualified  through their education. detection and  measurement equipment. Customs Cooperation. and Training. Infrastructure and  Equipment. Cross references Blueprints on Legislation.

.

 WCO Framework of  Standards to Secure and Facilitate Global Trade). 1.  government departments and other  relevant institutions. –  there is a balance between facilitation and  control in a paperless customs and trade  environment. 1 .g. suitability for the task and  compliance with documented IT policies. application  software.: Point 4 of this blueprint concerns only Candidate Countries and future Candidate Countries for accession to the EU. –  customs IT systems (hard and software)  which meet the user requirements of the  customs administration. –  the time for the clearing process and the  number of manual operations are reduced  as much as possible. operating systems. ensures that customs business is conducted to the highest level of  efficiency and provides the best possible value for money 2. in accordance with international standards (e. –  the qualified human resources needed are  available to implement the strategic  objectives. Key indicators IT management policy •  A top-level manager responsible for the IT  function in the customs administration is  appointed. •  Development. facilitates trade.B. provides risk  management.InFORMATIOn AnD COMMUnICATIOn TECHnOLOGy Information and communication technology N. –  technical solutions (including computer  architecture. •  Ensuring that: –  IT systems take advantage of the latest  technology to achieve the customs  administration’s goals. communication methods and  database management systems) for each  project are selected on the basis of value for  money. the trade. –  the value of the administration’s IT data  resources is maximised by delivering  consistently high quality and value-formoney services and systems. –  data exchange systems with neighbouring  countries are in place wherever possible. 3. Aim To develop an information and communication technology (IT) service and integrated IT  system environment which fully supports the business strategy of the customs  administration. update and  regular publication of: –  an IT strategy for the customs administration  which supports the achievement of its  business objectives. implementation. Strategic objectives •  Strong political commitment and definition of  mandates and leading roles.

•  An IT procurement policy is defined and  published. fallback and  recovery) policies are defined and  documented. IT application policy •  A computerised customs declaration  processing system is implemented.  published and regularly reviewed. •  Authenticity of the messages is guaranteed  (e.g. •  Appropriate IT systems capable of interfacing  with EU systems (e. •  A knowledge database strategy is developed  and distribution of information is accessible by  Internet/intranet. •  Procedures for monitoring the functionality  of existing systems are documented and  applied. •  Project management methodologies are  agreed and documented. including  electronic data exchange with the banking  system.g. •  Appropriate IT systems capable of accepting  electronic data interchange (EDI) messages  and exchanging data electronically with the  trade are in place. are in place. contingency. •  An IT telecommunications policy is defined  and published with appropriate IT  infrastructure (including a high-speed  network) in place to support it. •  The IT function is clearly identified  throughout the organisational structure and  its roles and responsibilities are defined and  published. •  Provision is made for the financing of IT  projects and procedures are in place for  estimating and reviewing associated budgets. this should include the  implementation of a single electronic access  point for trade. •  Systems development priorities and related  dependencies are defined. integrated tariff  management system (ITMS). 2 . •  A quality assurance methodology is  documented and applied for all new  applications. IT technical policy •  Standard system design methodologies and  procedures are documented and applied  throughout the systems development life  cycle.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS •  IT strategy is developed.  including the future maintenance of the  requisite systems and infrastructure. security.  documented and applied. Transit) are in  place. •  Feedback. including multiproject and portfolio management. •  Training requirements for users and technical  IT experts are identified. implemented and  documented. •  Disaster recovery and business continuity  (e. •  Appropriate payment systems. •  Documentation standards are developed. digital signature). •  Appropriate IT systems capable of accepting  electronic data interchange (EDI) messages  and exchanging data electronically with other  agencies are in place. including the idea of a  paperless environment. evaluation and  control standards are developed and  operational. published and  regularly reviewed. •  An IT human resources policy is developed. monitoring.g.

 security. including  impact assessment. hotlines. •  Customs IT systems are capable of delivering  electronic data for a computerised trade  statistics system. customs and  trade user groups) is in place.InFORMATIOn AnD COMMUnICATIOn TECHnOLOGy •  A computerised revenue collection and  accounting system. IT training •  Training rooms for IT training with the relevant  equipment. risk  management).g. •  The information needed for management is  defined and a management information  system is developed. •  A change of management plan. Procedures for the maintenance of  systems and the provision of central and local  office support for IT systems and their  associated components are in place and  documented. •  A training strategy especially for IT staff is  developed. An electronic  client management and administration system  must be available.g. database and Internet are  available. including bookkeeping.  data protection and health and safety is  implemented (in line with guidelines from the  Un. •  A computerised selectivity system and tools  for analysis of data generated by customs  control activity are in use and in line with  international standards (e. through the  operation of help desks. •  Computerised information.). •  A system for feedback (e. •  A computerised transit control system is  implemented and integrated with the customs  declaration processing system. including ownership and  responsibility for new systems. functional  and technical specifications). must be operational. •  The functions needed for access to  applications are defined and documented. •  Implementation procedures and user  acceptance testing procedures are applied  when new systems are implemented. intelligence and  documentation system(s) are implemented. •  International trade data element codes. EU etc. •  Roles and responsibilities are clearly defined  and documented. Future developments (electronic customs) important for candidate countries Candidate countries have to be aware that there  are ongoing IT developments in the EU within  the field of electronic customs which have to be  considered for accession. 4. •  Policy on freedom of information. •  User manuals (preferably electronic) are  produced when new systems are  implemented. HS  tariff. is  implemented. candidate countries have to keep in  mind during the accession process that:  . IT operational policy •  IT business processes are established and  documented (user requirements. Un Edifact message standards are used  in all applicable IT systems. •  External trade data for statistics are delivered  to agreed schedules. In addition. •  Appropriate systems are capable of different  kind of audits at national and international  level.

 and  Trade Facilitation and Relations with Business. •  customs IT system are capable of delivering  electronic data for an Intrastat statistics  system. 4 . •  other data codes adopted by the Commission  are used in all applicable IT systems.CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS •  appropriate IT systems capable of using the EU  CCn and CSI transmission standards/system  and the relevant IT applications are in place. Cross references Blueprints on Infrastructure and Equipment. •  interoperability between the national and the  EU IT systems exists.

Checklist (example) Area: Priority of the blueprint (regular/high/very high): Start date of activity: End date of activity: Strength Weakness Opportunities Threats Necessary activities/resources/ Responsible priorities officer Status Key indicator CHECKLIST (ExAMPLE)  .

MAP OF THE EUROPEAn UnIOn

Map of the European Union 

CUSTOMS BLUEPRInTS — PATHWAyS TO MODERn CUSTOMS

The “Customs Blueprint” working group: customs experts from the customs administrations of the Member States of the European Union and from the European Commission meeting in Brussels to revise the customs blueprints 

htm http://europa.eu/index_en.eu Visit our internet site http://ec.htm Visit EUROPA.europa.eu   or TAxUD-B1@ec.eu/abc/index_en.eu/enterprise/networks/eic/eic.htm http://ec.eu/euinyourcountry/index_en.europa.html  .COnTACT LIST Contact list For more information on EU tax and customs matters Contact us Taxud-info@ec.europa.europa.htm Mail European Commission Taxation and Customs Union  Directorate-General B-1049 Brussels  Belgium For general questions about the European Union contact EUROPE DIRECT: 00800 6789 1011 Contact information offices and relays in your country http://europa. the portal to online EU information http://europa.eu/taxation_customs/index_en.

.

7 cm .European Commission Customs Blueprints — Pathways to modern customs Luxembourg: Office for Official Publications of the European Communities 2007 — 89 pp. — 21 × 29.

.

How to obtain EU publications Our priced publications are available from EU Bookshop (http://bookshop. where you can place an order with the sales agent of your choice. The Publications Office has a worldwide network of sales agents. .eu).europa. You can obtain their contact details by sending a fax to (352) 29 29-42758.

KP-77-07-173-EN-C .

Sign up to vote on this title
UsefulNot useful