Belize
| Articles |
7.5.1
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7.5.2
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7.5.3
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7.5.4
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|---|---|
| Indicative date of implementation | 22 February 2020 |
| Definitive date of implementation | 31 December 2024 |
| Assistance required for implementation |
1. Provide specialized training to Post-Audit Unit. Secure specialized training from external sources. (WCO, EU and CCLEC). 2. Request technical assistance to develop and implement the necessary systems. Secure technical assistance from EU. 3. Restructuring of the Post-Audit Unit and acquiring the proper audit software and other analytical tools. Secure technical assistance for training, software and analytical tools funding. |
| Donor / Agency |
International Monetary Fund, World Customs Organization |
| Progress reported |
10 March 2023 — G/TFA/N/BLZ/4Belize Customs and Excise Department received capacity building and technical support in post-clearance audit from CARTAC (2017-2020). Belize benefited from the WCO Mercator Programme. A Diagnostic Scoping Mission was conducted in October 2018 for areas of risk management and post clearance audit. A risk assessment and selectivity workshop and post clearance audit mission were scheduled for March 2020 but was disrupted by the COVID19 pandemic. Belize Customs Excise Department have plans to reengage WCO to resume initiative.- Belize Customs and Excise Department is currently modelling the CARTAC Post-Clearance Audit Procedure Manual. - Draft Customs Control and Management Bill and Regulations (Harmonized Customs Bill) contains legal provisions for post-clearance audit. The Bill and Regulations are pending domestication. Belize would appreciate additional Technical support and financial assistance to develop the Post clearance Audit (PCA) unit in the following areas: o Analytical tool/software o Technical support to develop a plan for the specialization of the PCA unit o Specialized training - Auditing and accounting principles |