Barbados

7.5 - Post-clearance audit

Articles 7.5.17.5.27.5.37.5.4
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Indicative date of implementation 31 December 2022
Definitive date of implementation 31 December 2027
Deadline for extension request, if required 2 September 2027
Assistance required for implementation  Training of trainers who will ensure that the customs service is aware of post clearance audit and the part they should play in it.
 Provide training and information to the business community to ensure they fully understand and comply with the processes of post-clearance audit and their obligations to it. Incorporating within this information for the business community on record keeping and related activities.
 Reviewing the structure and process to ensure that maximum advantage of the post clearance audit system is incorporated in risk management system.
 Specialize accountancy training for customs auditors.
 Review the potential for post clearance audit activities in other border agencies to ensure that any opportunity for reducing control at the border is implemented.

Tags: Legislative and regulatory framework, Diagnostic and Needs Assessment, Human resources and training, Awareness-raising

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