WTO SEMINAR ON TECHNICAL ASSISTANCE ON CUSTOMS VALUATION

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WTO SEMINAR ON TECHNICAL ASSISTANCE ON CUSTOMS
VALUATION

• CHALLENGES TO IMPLEMENTING THE AGREEMENT ON
  CUSTOMS VALUATION
• PRESENTATION BY
• REUBEN K. KUNDA
• ACTING DEPUTY COMMISSIONER(HQ)
• CUSTOMS EXCISE DIVISION OF THE ZAMBIA REVENUE
  AUTHORITY.

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INTRODUCTION

• Zambia implemented the Agreement on Customs
  Valuation on 1st January 2000
• Pre-implementation stage was characterized by
  valuable WCO Technical assistance missions
  including developing capacity of our customs
  administration(training of staff , customs agents
  the business community, among others)
• Stake holders were extensively consulted to
  secure support for the system

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CHALLENGES

• There are numerous constraints facing most
  developed and least developed countries in the
  implementation of the WTO valuation agreement.
• The situation is exacerbated by the over reliance
  on customs revenue as a major source of
  Government income for most developing and least
  developed countries alike.
• This pauses a great challenge as a result, more
  so in interfacing revenue security with trade
  facilitation.

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CHALLENGES EXEMPLIFIED

• Inadequate or total lack of necessary
  information, including information on declared
  export values
• Infrastructure deficiencies, including
  appropriate technology in information and
  communication tools
• Inadequate staff competencies( skills including
  knowledge)

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CHALLENGES EXEMPLIFIED(cont.)

• Inadequate intelligence-based risk assessment and
  post-clearance audit systems
• Inadequate penalties/sanctions in domestic
  legislation

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DEALING WITH CHALLENGES

• For meaningful achievement, Technical assistance
  should continue especially in strengthening of
  international legal and operational framework in
  the exchange of valuation information.
• Developed countries would be of great assistance
  if they cooperated with the rest of the world in
  readily supplying of values for their exports.

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CONCLUSION

• Achievement of overall customs reforms by
  developing and least developed countries( for
  which the WTO Valuation Agreement is cardinal) is
  largely dependent on continued but targeted
  technical assistance.
• Zambia like many other countries has identified
  specific areas that require attention including
• Risk management and intelligence
• Data management and analysis
• Post clearance audits
• Selectivity
• IT based investigation

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FINALE

• THANK YOU FOR YOUR ATTENTION