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  5. RISK MANAGEMENT IN CUSTOMS OPERATIONS
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Exit Survey
 
 
Dear Participant:

Thank you for taking time to answer this questionnaire. It is an extremely important input for the upcoming workshop and it is very important that all participants complete it to the best of their ability. Where you are not familiar with the issues raised in the questionnaire, please consult colleagues in your customs administration--the questionnaire is country-specific. The questionnaire may take a few hours of your time. We encourage you to complete it by October 21, 2013 and submit it online to the link provided.

PLEASE NOTE: There are 56 questions. Depending on your answers to some YES/NO questions, the questionnaire will automatically skip to other questions ahead. You may not be able to branch back and correct your answers. IN CASE YOU WANT TO, PLEASE EXIT THE QUESTIONNARE (Top RIght hand corner button) and START AGAIN.

Thank you very much for your time and support. Please start with the survey now by clicking on the Continue button below.

Muyangwa Muyangwa
Resident Revenue Administration Advisor
East AFRITAC
 
 
 
* 1. Please select your country from the drop-down menu (mandatory question).
 
 
 
2. What automated customs system does your Customs administration use? Tick the one that applies.
 
Asycuda 2.7
 
Asycuda 5.0
 
Asycuda ++
 
Asycuda World
 
Simba
 
Other
 

 
 
 
3. Does your Customs administration operate in a Single-Window environment?
 
Yes
 
No
 
 
4. Insert the total number of importers, excise manufacturers and agents administered by your customs administration.
Total number of importers
Importers contributing 80% of all customs revenues
Excise manufacturers
Excise manufacturers contributing 80% of excise revenues
Brokers/ agents
Brokers/ agents accounting for 80% of customs revenues
 
 
5. What were the customs revenue collections (in local currency) for the financial years indicated below? Please use whole numbers only without decimal points.
FY 2011 or 2010/11 FY 2012 or 2011/12
Customs duty
Import VAT
Excise duty on imports
Excise duty (domestic)
Advance income tax/withholding tax at import stage
Export duties
Other
TOTAL
 
 
 
6. Does your customs administration register all traders/taxpayers using a single Taxpayer Indentification Number (TIN)?
 
Yes
 
No
 
 
 
7. Is the Taxpayer Identification Number (TIN) mandatory for processing all custom transactions (imports, exports, temporary regimes and others)?
 
Yes
 
No
 
 
 
8. Does your customs administration have its own numbering system for identifying importers, exporters, excise manufacturers and brokers/clearing agents?
 
Yes
 
No
 
 
 
9. Is the customs administration number mandatory for processing all customs transactions?
 
Yes
 
No
 
 
 
10. Does your customs administration license excise manufacturers?
 
Yes
 
No
 
 
 
11. Does your customs administration prepare a performance report at regular intervals?
 
Yes
 
No
 
 
 
12. How regularly is the perfromance report prepared (say, monthly, quarterly or yearly)? Tick all those that apply. PLEASE BRING WITH YOU THE LATEST COPY OF THE REPORT TO THE WORKSHOP.
 
Monthly
 
Quarterly
 
Half-yearly
 
Annually
 
Other
 

 
 
13. Does the performance report provide information on the following aspects of customs operations?
Yes No N/A
Revenue Collection
Reasons for Over or under performance
Entries/ Declarations received and processed with Value for Duty Purposes
Collections by top Importers, sectors and products
Increase/ Decrease by top Importers, Sectors and Products compared to previous similar period ( e.g. same period previous year)
Processing by Lanes ( Green, Yellow, Blue and Red)
Clearance Times (time from filing of declaration until goods are released to importer/agent)
Clearance times by lane ( Green, Yellow, Blue and Red)
Post Clearance Audit Outcomes
Investigations Outcomes
Debt Management
Proposal to mitigate worrying trends
Quantification of exemptions and rebates
Comparison between Exemption or Non-Duty paid Value for Duty Purposes (VDPs) with Taxable or Duty Paid values
 
 
 
14. Does your customs administration segment/group the importers, excise manufacturers and brokers/clearing agents using defined criteria?
 
Yes
 
No
 
 
15. Indicate the segmentation criteria used by selecting all that apply from the table below.
Criterion used
Authorized Economic Operator or similar scheme
Volume of imports
Value of imports
Complexity of industry or sector
Sensitivity of industry or sector
Excise turnover
Other
 
 
16. Indicate, for the following segments, the NUMBER OF TRADERS/ENTITIES in each segment for the fiscal years indicated--the year may be a calendar year (2011) or a financial year ending in the middle of that year (2010/11).
FY 2011 or 2010/11 FY 2012 or 2011/12
Government departments and public sector institutions (public sector)
Largest non-public sector traders segment (importers or exporters)
Medium non-public sector traders segment
Small non-public sector traders segment
 
 
17. How much customs revenue (in local currency) was PAID by the various segments for FY 2012 or 2011/12? Please use whole numbers only.
Government departments and public sector institutions (public sector) Largest non-public sector traders segment (importers or exporters) Medium non-public sector traders segment Small non-public sector traders segment
Customs duty
Import VAT
Excise duty on imports
Excise duty (domestic)
Export duty
Other
TOTAL
 
 
 
18. Is your customs administration able to break down the customs revenue collections into payments made by industry sector?
 
Yes
 
No
 
 
19. For FY 2012 or 2011/12, and as far as you are able to, please indicate for the top 10 sectors, IN DESCENDING ORDER, the amount of customs revenue collected/paid. Please use whole numbers (local currency) only.
Sector name Collections FY 2012 or 2011/12
Sector 1
Sector 2
Sector 3
Sector 4
Sector 5
Sector 6
Sector 7
Sector 8
Sector 9
Sector 10
TOTAL collections for the top 10 sectors (insert in last column only)
TOTAL CUSTOMS REVENUE (insert in last column only)
Percentage of top 10 sectors' collections to Total Customs Revenue (insert in last column only)
 
 
20. For FY 2012 or 2011/12, and as far as you are able to, please indicate for the top 10 products by HS Tariff code, IN DESCENDING ORDER, the amount of customs revenue collected/paid. Please use whole numbers (local currency) only.
HS Tariff code HS Tariff code short description Collection amount FY 2012 or 2011/12
Product 1
Product 2
Product 3
Product 4
Product 5
Product 6
Product 7
Product 8
Product 9
Product 10
TOTAL collections for the top 10 products (insert in last column only)
TOTAL CUSTOMS REVENUE (insert in last column only)
Percentage of top 10 products' collections to Total Customs Revenue (insert in last column only)
 
 
 
21. Does your customs administration license brokers/clearing agents?
 
Yes
 
No
 
 
 
22. Is there a professional qualification given to customs brokers/clearing agents based on an examination program?
 
Yes
 
No
 
 
 
23. Are there training programs for customs brokers/clearing agents provided by the customs administration?
 
Yes
 
No
 
 
24. Is self-assessment EXPLICITLY provided for in the laws administered by the customs administration? Choose the ones that apply.
Yes No N/A
Customs law
Excise law
Value Added Tax law
Other laws
 
 
 
25. Does the law restrict submission of declarations/entries to brokers/clearing agents only?
 
Yes
 
No
 
 
26. Are rulings EXPLICITLY provided for in the laws administered by your customs administration? Select the appropriate response.
Yes No N/A
Customs law
Excise law
Value Added Tax law
Other laws
 
 
27. How are declarations/entries submitted to your customs administration? Select all that apply.
Select as appropriate
Physical delivery to the Customs office by the importer or agent in paper form
ELECTRONICALLY through e-filing only
ELECTRONICALLY followed by submission of a hard copy paper version to the Customs office
Combination of electronic and paper (only selected importers or their agents are allowed to file electronically and the rest have to file paper declarations/entries)
Other modalities
 
 
28. Which modalities do LARGE IMPORTERS OR THEIR AGENTS USE MOST to submit declarations/entries to the customs administration? Select all that apply.
Most times Sometimes Very limited use Not used at all
Physical delivery to the Customs office by hte importer or agent in paper form
ELECTRONICALLY through e-filing only
ELECTRONICALLY followed by submission of a hard copy paper version to the Customs office
Combination of electronic and paper (only selected importers or their agents are allowed to file electronically and the rest have to file paper declarations/entries)
Other modalities
 
 
29. Through what channels are taxes paid to your customs administraton? Select all that apply.
Customs duty Excise duty on imports Excise duty (domestic) Import VAT Advance income tax/withholding tax Other customs tax N/A
Physically to the tax office by the importer or their agent
Through the financial services (bank or other) system NON-ELECTRONICALLY
ELECTRONICALLY through financial institutions (banks or other) with payment confirmation sent to the customs administration at defined intervals throughout the day
ELECTRONICALLY through ONLINE BANKING services with simultaneous update to Customs
Through MOBILE-MONEY providers such as telecommunications companies, with regular updates to Customs
Through the post office
Other channels
 
 
30. If your customs administration provides E-PAYMENT to facilitate customs payment, please indicate for each group the range within which the numbers of total declarations/entries are paid for electronically. Select the appropriate range.
Over 90% usgae 75+ - 90% usage 50+ - 75% usage 25+ - 50% usage 10+ - 25% usage Not more than 10% usage Not used at all (facility exists) Facility does not exist
All importers
LARGE importers directly
All importers through their brokers/clearing agents
Brokers/clearing agents only
Other importers other than the large importers
 
 
31. What best describes the assessment system your customs administration currently applies for the taxes indicated below? Select all that apply.
Customs duty Excise duty on imports Excise duty (domestic) VAT on imports Others
The importer or agent is responsible for computing the taxes payable
The customs administration only carries out simple and quick validation of the importer or agents tax computations
The customs administration is responsible for calculating the taxes payable
When the customs declaration/entry is filed, the importer or agent can pay the taxes declared immediately
Importers or agents present proposed declaration for review by Customs prior to allowing full presentation of self-assessed declaration.
In-depth examination of the customs declaration/entry with taxes payable is carried out before payment of taxes is authorized
The customs declaration/entry has to be accompanied by supporting documents (e.g. supplier lists, financial statements or customs documents)
All refund claim declarations/entries have to be audited/examined in-depth before payment authorized
 
 
32. TO WHAT EXTENT is assessment system currently applied? Select all that apply.
All the time Most times Sometimes Very limited application Not applied at all
The importer or agent is responsible for computing the taxes payable
The customs administration only carries out simple and quick validation of the importer or agents tax computations
The customs administration is responsible for calculating the taxes payable
When the customs declaration/entry is filed, the importer or agent can pay the taxes declared immediately
Importers or agents present proposed declaration for review by Customs prior to allowing full presentation of self-assessed declaration
In-depth examination of the customs declaration/entry with taxes payable is carried out before payment of taxes is authorized
The customs declaration/entry has to be accompanied by supporting documents (e.g. supplier lists, financial statements or customs documents)
Customs declaration/entries with NIL payment are examined in-depth immediately on receipt
 
 
 
33. Does your customs administration have a strategic plan?
 
Yes
 
No
 
 
34. What years does the current strategic plan cover? Please insert start and end-years.
Year
From
To
 
 
35. Please outline up to five key strategic outcomes/goals contained in your customs administration's strategic plan--kindly write short and to-the-point statements.
Strategic outcome/goal description
Strategic outcome/goal 1
Strategic outcome/goal 2
Strategic outcome/goal 3
Strategic outcome/goal 4
Strategic outcome/goal 5
 
 
36. To what extent does the strategic plan cover the essential elements of trader and agent compliance management outlined below?
Fully covered Somewhat covered Very limited coverage Not covered at all
Register as required under the law
Submit declarations/entries on time
Accurately report information on their transactions
Pay all the tax amounts when due
 
 
37. Is the strategic plan readily available to the customs administration's staff and to the general public? Please tick those that apply.
Yes No
Readily available to the customs administration staff
REadily available to the general public
 
 
 
38. Does your customs administration have a documented compliance management strategy?
 
Yes
 
No
 
 
39. To what extent are the following aspects covered by the compliance management strategy? Select those that apply.
Fully covered Partially covered Very limited overage Not covered at all
Outlines the macro-economic and business environment
Identifies the key taxes collectible by the customs administration
Identifies the importer or agent population that is being managed
Segments the importer or agent population by size, industry sector and geographical location
Identifies the importer or agent population in relation in relation to their corss-border operations
Identifies the multi-national company importer or agents in relation to location/residence of their parent companies or international affiliates
Links into the strategic plan pillars
Outlines the key importer or agent compliance requirements
Articulates strategies to influence importer or agent behavior towards voluntary compliance
 
 
 
40. Does your customs administration have a formal risk management framework even if it is incorporated into your Revenue Authority's risk management framework? Select as appropriate.
 
Yes
 
No
 
 
41. Does the risk management framework have the following elements? Select as appropriate.
Yes No
A corporate –wide level risk management policy
A corporate wide risk management champion
A corporate wide risk management steering committee
A change management and communications strategy
A risk management planning unit or Targeting Centre at corporate/ head office level (design, work planning , monitoring and evaluation)
Operational risk management units in the program delivery/operations functions
Risk Management manual complete with procedure, processes, roles and responsibilities
A system to score risks systematically across taxpayer/ importer population (for registration, filing, accuracy and payment parameters)
A corporate risk register with risk owners for each identified risk and related mitigating actions
A system that can generate heat maps by individual taxpayers/importers or taxpayer segments (size, industry sector, geographical location or compliance history)
A system that can indicate the type of compliance management interventions required for each level of identified risk ranging from facilitation at one end to intrusive enforcement on the other
A system that can generate random intervention types irrespective of risk score
 
 
42. Which of the following features does the risk management framework have? Select as appropriate.
Yes No
Outlines the macro-economic and business environment
Identifies the key taxes collectible by the customs administration
Identifies the importer or agent population that is being managed
Segments the importer or agent population by size, industry sector and geographical location
Identifies the importer or agent population in relation to their cross-border operations
Identifies the multi-national importer or agents in relation to location/residence of their parent companies or international affiliates
Links into the strategic plan pillars
Outlines the key importer or agent compliance requirements
Articulates strategies to influence importer or agent behavior towards voluntary compliance
 
 
43. What are the predominant compliance management interventions used by your customs administration on LARGE TRADERS OR AGENTS? Select those that apply.
Most used Used sometimes Very limited use Not used at all
Review of the law and regulations for identified deficiencies
Refinement/simplification of customs administration processes and procedures
Importer or agent education sessions
Importer or agent advisory visits at their premises/office locations
Cooperative compliance arrangements including memorandums of understanding (MOUs)
Border verifications and examinations
Non –intrusive inspection methods ( scanning)
Record keeping checks/system-based audits
Post Clearance audits
Customs fraud investigations
Criminal prosecutions
Special industry sector compliance research projects
Joint audits/investigations with other regulatory agencies (e.g., tax, financial intelligence units, social security agencies or security services)
 
 
44. What are the predominant compliance management interventions used by your customs administration on ALL OTHER NON-LARGE TRADERS OR AGENTS? Select those that apply.
Most used Used sometimes Very limited use Not used at all
Review of the law and regulations for identified deficiencies
Refinement/simplification of customs administration processes and procedures
Importer or agent education sessions
Importer or agent advisory visits at their premises/office locations
Cooperative compliance arrangements including memorandums of understanding (MOUs)
Border verifications and examinations
Non –intrusive inspection methods ( scanning)
Record keeping checks/system-based audits
Post Clearance audits
Customs fraud investigations
Criminal prosecutions
Special industry sector compliance research projects
Joint audits/investigations with other regulatory agencies (e.g., tax, financial intelligence units, social security agencies or security services)
 
 
 
45. Does your customs processing system have an automated risk management module? Select the appropriate response.
 
Yes
 
No
 
 
 
46. Does your customs administration's automated risk management module assign declarations/entries to channels based on the evaluated risk? Select the appropriate response.
 
Yes
 
No
 
 
47. What percentage of annual customs transactions are channeled to the following lanes--insert only whole numbers and not decimal points:
FY 2010 or 2009/10 FY 2011 or 2010/11 FY 2012 or 2011/12
Green channel
Yellow channel
Blue channel
Red channel
Random
 
 
48. What is the average hit rate (%) per channel--the "hit" rate refers to the % of transactions that are NONCOMPLIANT? Please enter whole numbers only and no decimal points.
FY 2010 or 2009/10 FY 2011 or 2010/11 FY 2012 or 2011/12
Green channel
Yellow channel
Blue channel
Red channel
Random
 
 
49. What has been the MONETARY VALUE (in local currency) of adjustments per channel? Please enter whole numbers only and no decimal points.
FY 2010 or 2009/10 FY 2011 or 2010/11 FY 2012 or 2011/12
Green channel
Yellow channel
Blue channel
Red channel
Random
 
 
50. Does your administration keep a record of errors and infringements of the law by:
Yes No
Agent
Importer
Warehouse licensee
Exporter
Customs officers
 
 
51. What are the average error rates (%) per category? Insert only whole numbers and no decimal points.
FY 2011 or 2010/11 FY 2012 or 2011/12
Agent
Importer
Warehouse licensee
Exporter
Customs officers
 
 
52. What issues can the importer or agent dispute? Select as appropriate.
Customs duty Excise duty on imports VAT on imports Excise duty (domestic) Other customs taxes
Accuracy of the facts relied upon by the customs administration
Correctness of the legislative interpretation
The amount of penalties imposed by the customs administration
None of the above
 
 
53. What alternatives dors the formal dispute resolution framework in your customs administration provide for? Select those that apply
Yes No N/A
An independent administrative appeals process within the customs administration
A specialist tax/customs disputes tribunal/committee where the importer or agent is dissatisfied with the outcome of the administrative process
An alternative dispute resolution (ADR) mechanisms outside the court system that can be used without resorting to litigation
Full judicial process to resolve remaining matters of legal interpretation
 
 
54. Does you customs administration have a fully-fledged trader or agent appeals section/unit that considers and makes a final adjudication on the appeal, which is then binding on the customs administration? Select the appropriate responses.
Yes No N/A
Customs duty
Excise duty on imports
VAT on imports
Excise duty (domestic)
Othe customs taxes and levies
 
 
55. On average, what percentage of cases are decided in favor of the customs administration or the trader or their agent BY THE CUSTOMS ADMINISTRATION'S APPEAL UNIT? Please insert whole numbers and no decimals (for example, 20 to mean 20%)
Percentage of cases Not measured (tick if appropriate)
In favor of the customs administration
In favor of the trader or their broker/clearing agent
 
 
56. On average, what percentage of cases are decided in favor of the customs administration or the trader or their agent BY A SECOND LEVEL APPEALS OR SPECIALIST TRIBUNAL/COMMITTEE? Please insert whole numbers and no decimals (for example, 20 to mean 20%)
Percentage of cases Not measured (tick if appropriate)
In favor of the customs administration
In favor of the trader or their broker/clearing agent