Suriname

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 2029
Definitive date of implementation 31 December 2030
Deadline for extension request, if required 2 September 2030
Assistance required for implementation • Organize awareness workshops for all involved stakeholders;
• Legislation or administrative arrangements for post-clearance audit (TA). Set up of a small specialized audit unit;
• Train Customs officers in becoming competent auditing staff (bookkeeping);
• Request technical assistance to develop and implement the necessary systems;
• Resources required include additional staffing with audit skills related to valuation, classification, accounting and procurement of information digitally. Some legislation on the value of digital evidence may be required;
• Technical Assistance to develop and Publish criteria for Authorised Traders as evolution of "Trusted Trader" Programme;
• Enable electronic filing and processing at land borders which would be dependent upon availability of infrastructure and connectivity;
• Draft Legislation for application of electronic filing and processing.

Tags: Information and communication technologies (ICT), Legislative and regulatory framework, Human resources and training, Awareness-raising

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