Senegal

7.5 - Post-clearance audit

Articles 7.5.17.5.27.5.37.5.4
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Indicative date of implementation 22 February 2023
Definitive date of implementation 31 December 2026
Deadline for extension request, if required 2 October 2026
Assistance required for implementation  Prepare an internal guide for auditors
 Establish an internal procedure for sharing information with operational units, and a risk management process, to prevent duplication and overlaps
 Develop a training programme on risk management-based audit methods for officials from the post-clearance audit office
 Build the capacity of audit offices (officials specialized in IT, accounting, special products, etc.)
 Training on auditing methods relevant to customs auditing
 Train trainers on auditing methods
 Organize an awareness-raising workshop for other customs officials on auditing methods
 Organize awareness-raising activities on cooperation with other agencies
 Specific training on special products
 Organize capacity-building workshops and establish the necessary administrative procedures
 Logistical materials (laboratories, liaison vehicles, computer equipment, etc.)
 Recruit international experts to examine requirements in terms of information and communication technologies (ICT) to support post-clearance audit operations

Tags: Infrastructure and equipment, Institutional procedures, Human resources and training

Donor / Agency

United States Agency for International Development

Progress reported
26 February 2021 — G/TFA/N/SEN/4  
The application of this provision of the TFA requires the Customs Administration to train its officers on post-clearance audit methods. Senegal will proceed with the launch of the pilot phase and the official implementation of the project.

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