Appeals Mechanism

A transparent, independent, and efficient appeals mechanism builds trust between customs and the trade community by reviewing and, if necessary, correcting - within a reasonable timeframe - administrative actions taken during clearance. To establish an appeals mechanism, governments must ensure that national legislation includes the right to administrative and judicial appeal while also building institutional capacity, such as setting up customs appeal bodies and tribunals.

Internet Publication

Publishing customs documents and trade and transit regulations on the Internet not only increases transparency for the general public but also increases the efficiency of customs and the private sector while reducing operational costs. Internet publication benefits from an IT strategy and security parameters that guarantee the authenticity and control of the information so published.

Penalty Disciplines

Penalties are an important aspect of the administration of trade regulations. To be effective, they should reflect the magnitude of the infraction and be applied transparently and fairly. Information on penalties should be available to the public and private sector.

Transit Guarantee Systems

Valid guarantee systems for transiting goods avoid the need to impose provisional taxation while safeguarding revenue in case of inland diversion of the goods. A national customs transit procedure facilitates transit in one customs territory with the offices of entry and departure in the same customs territory. Multilateral customs transit guarantee procedures (regional and international) cover transit in several customs territories. They can also cover a customs territory that has harmonized transit procedures on a regional level. These systems reassure customs that it will recover costs if transiting goods do not reach their destination and protect the shipper from excessive inspections and interruptions in moving goods to and through landlocked countries.

Expedited Shipments

Expedited processes help provide a valuable shipping and delivery channel for traders. Qualified carriers - those with a good record of compliance and secure infrastructure - submit reduced documentation on low value entries so that a shipment can be released quickly, usually within three hours. Governments may require qualified carriers to ensure that the necessary infrastructure is in place for expedited shipment and may assess appropriate fees for this customs procedure. Customs maintains the right to examine shipments using risk management and post clearance audit.