The document discusses the WCO Revenue Package Phase II, which provides tools and materials to help customs administrations address declining revenue collection. It outlines several responsibilities of customs, including revenue collection, community protection, security, trade facilitation, and collecting trade data. It also discusses how the Revenue Package addresses issues like classification, valuation, origin determination, and risk management. Finally, it explains how implementing the tools in the Revenue Package can help customs administrations meet provisions of the WTO Trade Facilitation Agreement and ensure continued revenue collection.

1. The WCO Revenue Package
Phase II
Varsha Singh
Leonardo Macedo

2. Is Revenue Collection still a Strategic
Priority for Customs Today?
Question

3. 1. Revenue Collection
•Traditional role of Customs
2.Community Protection
•Public health
•Drugs
•Environment …
3.Security
•Terrorism
•Firearms…
4.Trade Facilitation
•Compliant; non-compliant trader
5.Collecting trade data
•Import, Export…
Responsibilities of Customs

4.  Declining revenue - global financial crisis &falling duty rates
 Collection of revenue historically cornerstone & continues to be
an area of concern for Customs administration’s
 Customs - protection of society and trade facilitation
 Expanded role of Customs: fight against counterfeiting, counter-
terrorism activities and the protection of the environment
 June 2012: Phase I Revenue Package; June 2013: Phase II; June 2015
 a second series of tools and materials
Background
In response, the WCO Council passed the following Resolution in June 2009:
“The WCO Secretariat and Members should enhance even further the delivery of effective capacity
building, especially as a response to declining revenue collection and obstacles to trade facilitation
caused by the global economic downturn”.

5. What has been the WCO Response?
Question

6. Revenue Package – Phase II
Diagnostic tools
Classification;
valuation & origin
PCA Infrastructure
Diagnostic FW;
route map; self
assessment
Tech. Guidelines
Advance rulings -
classification;
origin; valuation
Origin tools
Irregularity
typology;
comparative study
& guidelines on
cert. of origin
Tools for reducing
revenue risks and gaps
Mirror analysis guide;
undervaluation
textiles/Italian
experience
Informal Trade
Policies
Good practice
guide; case studies Assist. Members –
termination of
private sector
inspection contract
Good practice
guide; case studies
Customs Valuation
& Transfer Pricing
WCO Guide; update
e-learning module;
tech. discussions -
TCCV

7. What is the link between the Revenue
Package and the TFA?
Question

8.  Advance rulings (Art. 3)
 Inconsistency of
decisions
 RKC std 9.9 (binding
ruling)
 Bring about certainty and
predictability
Agreement on Trade Facilitation
 Risk management (Art.
7.4)
 Gate keeper to risk
manager
 Risk management
system (skills, process,
technology,
information)
 Move to faster release
and clearance

9.  PCA (Art. 7.5)
 Audit skills
 Appropriate
legislation
 Records
Agreement on Trade Facilitation
 Termination of inspection
contracts (Art. 10.5)
 End tariff classification &
customs valuation PSI
 Encourage not to extend
the practice

10.  Exchange of information (Art.12.2)
 Specific information on imports & export
 WCO DM
 GNC
 Legal basis
Agreement on Trade Facilitation

11. If Customs administrations want to meet
the provisions of the TFA and ensure
revenue collection – how will they
benefit?
Question

12.  Fair & efficient revenue collection
 Improved compliance levels
 Effective risk management
 Facilitating compliant trade
Benefits

13. Discussion