-customs management- defining capacity building and technical assistance for customs valuation for...
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-Customs Management- Defining capacity building and
technical assistance for Customs Valuation for Customs
Administrations
WTO 6th November 2002
Essential and Recommemded capacity for Valuation
• CORE CAPACITY• legal framework• total mastery of
Agreement• total familiarity with
business practices• administrative
procedures
• FURTHER CAPACITY
• risk management• specialist valuation
units• rulings and records
system• on training
programmes
Essential customs capacity
• Core capacity• Legal Regulatory
System• Audit controls
• Further Capacity• Risk management• Use of information
technology
Customs blueprints• Standards of best practice by which
improvements of operational capacity will be measured and to which technical assistance will be targeted
• Validated by EC Member States and partner Countries
• Divided in 11 sectors and subdivided in about 50 strategic objectives and 350 key indicators
Blueprints
1. Legislation2. Rights and obligations of Importers; Communication3. Ethics4. Organisation and Management5. Human Resource Management6. Training7. Border and inland control8. Investigation and Enforcement9. Fiscal Control10. Administrative Co-operation and Mutual Assistance11. Information Technology
Gap Analysis
• Comparison with the standard described in the relevant blueprint
• For each individual key indicator
a) description of the current situation
b) gaps are divided into two parts:
- technical shortfalls
- behavioural shortfalls
Needs Analysis
• Based on the outcome of the gap analysis
• To determine what needs to be done to bring
performance in each customs functional area up to the
standard described in the relevant blueprint
• Solutions to close the gap and meet the need
objective are identified. The final outcome is an
activity list.
Business Change Management Plan
• Based on the outcome of the needs analysis
• Reflects the prioritisation of needs objectives and
gives a order of the activities to be implemented
• Consists of two parts: BCMP Summary and BCMP
Individual Need Objective
• Activities listed in the Needs Analysis (impact
assessed solutions) requesting external
assistance (in the order of the BCMP
Summary)
• TNA includes estimation of budget and staff
To be finalised for individual countries
Technical NeedsAnalysis (TNA)
Summary of the programme
Customs Blueprints
Gap Analysis
Needs AnalysisImpact assessed solutions
BCMP TNA
Fiscal Blueprints6. TRAINING
6.1 AIM
Development of a training service, which fully and autonomously supports the strategy of the Customs Administration as a whole, and contributes to improved business performance through the training and development of its employees
6.2 STRATEGIC OBJECTIVES
? Development and implementation of a long-term training strategy which is designed to deliver the above aim, integrates with the customs business strategy, and is fully endorsed at top management level
? Development and resourcing of a training function, which delivers appropriately qualified employees, is flexibly organised and based on training policies, systems and procedures which facilitate delivery of the training strategy
? Systematic evaluation of training strategy, policies, systems and procedures to ensure the efficiency of the training, the necessary qualifications of the employees, the quality of the courses and to keep abreast of developments in the training field
6.3 KEY INDICATORS
6.3.1 Training supports the business strategy
Top management is seen to be committed to the training strategy, training policies and programmes
The training strategy and policies which fully support the business strategy are developed and published
6.3.2 Appropriately qualified employees
Training policies and programmes are based on an agreed system for full and proper analysis of the
Gap analysis - example
BlueprintKeyIndicator
Current situation
Technical shortfalls
Behavioural shortfalls
Needs Analysis - example
Needs Analysis - example
Needs Analysis - example
Needs Analysis - example
Needs Analysis - example
Needs Analysis - example
BCMP SummaryTax Reform and Modernisation Programme Business Change Management Plan – Summary
Version: Date: 3.07.2000 Country:
Sequence NeedObj.
Short Description of Need Objective Start Elapsed time Staff days Budget Comments
1. 2.4. TAX PAYER MANAGEMENTSTRATEGY
11.2000 10.2002 436 135 The assistance of Phare funds isexpected
2. 4.2. RISK MANAGEMENT STRATEGY 1.01.2000 31.05.2003 3260+10.000 –training
360 The assistance of Phare funds isexpected
3. 10.1 Tax Customs Social Security Co-op 07.2000 08.2001 1514. 2.2 Tax payer Consultation procedures 09.2000 05.2002 16305. 4.4 Simplification tax obligations 1.10.2000 2002 170 Expertise from the Department
of the US Treasury6. 1.3 Review of tax laws 05.2000 09.2001 20707. 2.5 Ombudsman 1.01.2002 30.06.2002 2808. 1.2 ADJUSTMENT OF THE TAX
ADMINISTRATION TO THE TASKSSTEMMING FROM THE STRATEGY
1.10.2000 31.12.2002 452 In 2000 in MOF will be advisedby an IMF expert
9 4.5 EDI-legislation 1999 08.2000 50 An intra-ministerial team wasappointed for preparing theprojects of a new law
BCMP - Individual Need Objective
Tax Modernisation ProgrammeBusiness Change Management Plan
Risk management strategy Version3.0
Date:3.07.2000
Country: Page 12
No4.2.
Solution Short description Start End Staffdays
Budget
I/E Responsibility TaskDeliverables
1 Responsibility of Organisation of TaxAdministration Department
2001 2003 I Head of Organisation ofTax AdministrationDepartment
2 Collection of date on the use of riskanalysis in tax administration activitiesin EU countries
1.01.2001 28.02.2002
120+10
10 I/E Head of Organisation ofTax AdministrationDepartment
Report
3 Study visits and training 1.01.2002 30.06.2002
80 30 E Head of Organisation ofTax AdministrationDepartment + PAA
Visits
4 Preparation of a document summing uprisk analysis methods in taxadministration
1.01.2002 31.03.2002
20 20 I/E Head of Organisation ofTax AdministrationDepartment
Report
5 Selection of types of tax administrationactivities for which risk analysis wouldbe necessary
1.04.2002 30.06.2002
20 20 I/E Head of Organisation ofTax AdministrationDepartment
Report
6 To define type of data (information)necessary for the risk analysis
1.04.2002 30.06.2002
20 20 I/E Head of Organisation ofTax AdministrationDepartment
Report
.
Technical Needs AnalysisTax Modernisation Programme Technical Needs Analysis 1/12
Version 1 Date: 3.07.2000 Country
NeedObj
TaskRef.
Task Start End StaffDays
Budget Method ofdelivery
Task Deliverable
2.4. Taxpayer management strategy
3 Collection of information on ways(strategies) of taxpayer managementin the EU countries. Study visits
01.04.2000
31.03.2002
30+80 30+30 Phare 2001 Report
5 To consider the proposals ofachieving strategic objectives on thebasis of the consultation withtaxpayer representatives. Drafting astrategy
01.2002 31.05.2002
Phare 2001 Report + project of thestrategy
8 To define rules on modification(updating of the strategy)
08.2002 10.2002 Phare 2001 Report
4.2. Risk management strategy
2 Collection of date on the use of riskanalysis in tax administrationactivities in EU countries
1.01.2001 28.02.2002
120+10
10 Phare 2001 Report
3 Study visits and training 1.01.2002 30.06.2002
80 30 IMF Visits
4 Preparation of a document summingup risk analysis methods in taxadministration
1.01.2002 30.06.2002
20 20 Phare 2001 Report
5 Selection of the types of taxadministration activities for whichrisk analysis would be necessary
1.04.2002 30.06.2002
20 20 Phare 2001 Report
6 To define type of data (information)necessary for the risk analysis
1.04.2002 30.11.2002
Phare 2001 Report
8 Preparation of software applicationssupporting the risk analysis processfor these types of activities
07.2002 30.09.2002
World Bank Software application
10 Preparation of information andtraining materials for staff
1.06.2002 30.09.2002
Phare 2001 Prepared and printed material
Model Trade related Technical assistance project for Customs Valuation
• Copy provided
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