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WCO supports Guyana Revenue Authority to enhance its capacities in Post-Clearance Audit

Under the framework of the tailor-made track of the Mercator Programme, the WCO facilitated a workshop for the Guyana Revenue Authority (GRA) on Post Clearance Audit (PCA), 14 to 18 of October 2019 in Georgetown.

The workshop provided an opportunity for 13 Customs officials from the PCA and Risk Management units to increase their understanding of the WCO concept of PCA on measuring and improving compliance. Participants also had an opportunity to strengthen their knowledge on the importance of PCA as an integrated part of the Customs risk management strategy and processes, to increase the efficiency of controls and promote trade facilitation.

Through practical exercises, role-plays and case study examples, participants were guided on how to implement PCA using a systems-based audit approach, as well as practicing interview techniques to better understand auditable business processes and systems used by large multinationals. The participants showed great enthusiasm in applying the PCA techniques in line with WCO guidelines and international best practices.

This workshop was delivered under the framework of the HMRC-WCO-UNCTAD Programme, which is financially supported by the Government of the United Kingdom through Her Majesty’s Revenue and Customs (HMRC). The WCO looks forward to continue its collaboration with the GRA under the Mercator Programme.

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What is EORI number and what is used for?

  • The EORI number serves as a unique identifier for subsequent communication with the customs authorities of all Member States of the European Union.

How do I get the EORI number?

What documents do I submit at the first export, import?

  • EORI ID number.
  • Verified copy of Business Register listing and VAT registration number.
  • The power of attorney for representation in the customs procedure must be signed by the statutory body according to the extract from the Business Register.

What must be on the invoice?

  • Delivery terms according to INCOTERMS (who pays for the transport and its price to be divided into CZ, EU and third countries)
  • Number and type of packages
  • Gross and net weight
  • Mode of transport and license number of the means of transport, in the case of a piece consignment a license number of a car that arrives at the local customs office
  • Customs office of exit from the EU

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