Risk & Compliance

Customs Risk & Compliance Division

Introduction

Risk and Compliance Division focus its program on Customs Modernisation Approach that imposes a greater obligation on Customs to provide the public with improved information concerning the trade community’s responsibilities and rights under Customs and related laws. In addition, both the trader and Customs share responsibility in carrying out import and export requirements. In doing so, the Division has enforced and upgrade its various Customs Risk & Compliance arms or services and systems to meet the new challenge.

The mechanism in place to a satisfactory degree is able to search vast amounts of data and flag items that indicate significant risk of noncompliance or potential loss of revenue for the Government.

The Division understood that every trading partner either local or international plays a very important part in the development of the Fiji economy. Therefore, the Division firmly believes that with “informed compliance” and “shared responsibility” concepts in full operational, the idea to maximize voluntary compliance with Customs laws and regulations can be achieve as the trading community is clear and well informed of its legal obligations.

To indicate our involvement the Risk & Compliance Division can assist you with services as:

  • Customs Compliance Intelligence;
    • Will help you develop compliance through Company Profiling.
  • Post Compliance Audit Evaluations;
    • Desk Audit Evaluation
    • Field Audit Evaluation
    • Auditing Trade Agreements
    • Customs Debt Recovery Unit
    • Environmental Compliance Unit
    • Customs Valuation Unit
  • Customs Investigation
    • Commercial Fraud
    • General Fraud
  • Customs Research, Data & Risk Analysis
    • Data Analysis
    • Risk Analysis
    • Research
  • Global Customs Compliance;
    • We will assist you to comply with International Requirements.

 

These services help you:

  • Save money
  • Improve efficiency
  • Achieve regulatory compliance

 

As a result, you can:

  • Avoid potential loss of trade privileges
  • Resolve audit issues fast, with us as your liaison
  • Mitigate high-penalty liabilities and excessive inspections
  • Discover duty- and cost-savings opportunities
  • Adopt recommended best practices for streamlined operations

 

Customs Intelligence Unit

Customs Intelligence Unit with our Trans-national Crime Unit will ensure that all goods and people moving across borders, whether by air, land or sea are safe. To facilitate trading and ensure that the National Interest is maintained without compromising of security, information and data is analysis as it helps to bridge the information gap between trading partners and regulatory authorities thus, it enable efficient cargo security screening, customs declaration filings and compliance across multiple regulatory requirements. These solutions are based on Customs Risk & Profiling concept.

The Risk & Intelligence Analysis Team is responsible for enhancing the screening of pre-arrival information which is the most effective means of promoting the flow of legitimate trade while identifying high-risk containers, cargo and passengers for examination. While 100% examination is impossible with present resources, it is feasible for Customs services to guarantee that virtually all data be adequately screened for indications of risk. This allows the appropriate application of resources to focus on high-risk shipments for examination prior to entering a port of entry.

 

The new approach also enables Fiji Customs to select specific solution based on compliance requirements, available in-house resources, technology infrastructure, budgets and relationships with other stakeholders. The solutions assisted in the:

  • Data collection from multiple parties and integrate it for profiling upgrade;
  • Reports and data are disseminating to other compliance arms or law enforcement agencies for quick responses. This enable a complete audit or investigation into the case and assisted reporting capabilities;
  • Facilitate in the movement of goods across borders without disruption;
  • Reduction in the risks of penalties or fines;
  • Increase in the Traders – Customs Requirements Compliance level
  • International trade standards are met like safety, security and commercial compliance mandates

In the performance of its role, the Customs Intelligence Unit perform an intensive examination of manifests, bills of lading, passenger lists and other important documentation to identify high-risk passengers, cargo and containers for examination.

 

Customs POST Compliance Audit

The role of this section is to ensure that businesses and individuals subject to Customs control comply fully with all relevant legislation and Customs requirements.

Post Compliance Audit is a systematic Customs control measure to ensure the accuracy and authenticity of declarations through the examination of the relevant records, business system and commercial data kept by persons/ companies directly or indirectly involved in the international trade.

The overall objective of the Compliance regime will be enhancing voluntary compliance through partnership with stakeholders and utilisation of Risk management approach to guide operation priorities and planning.

An effective compliance management regime is a necessary tool for FRCA as it strives to be a facilitator of legitimate trade whilst at the same time ensuring that traders fully comply with Customs requirements. Thus, our movement towards the next era has seen the implementation of Customs Moderation model that favours specialisation in services provided by the units.

The two main types of audits conducted are:

  • Desk Audit
  • Field Audit

 

Desk audit is an office based audit conducted on risk based approach, wherein the blue lane profiled Customs declarations with its documents are checked by Compliance Desk audit officers.

The findings of the Desk Audit may be used as a Pre-requisite for a field audit.

Field audit is an audit that takes place at the auditee’s premises unlike desk audit. To address the risks involved and carry out audits in an efficient and efficient manner, the Field Audit has been divided into 3 main streams:

1. Valuation, Warehouse  and Company Audit,

2. Concession, Recovery and Environment Compliance

3. Trade compliance ( TFF, DSS, SPARTECA & other Trade agreements)

The Field Audit Teams are not only involved in auditing of non compliance traders but are also involved in conducting awareness in order for the companies to increase their level of compliance to meet and satisfy Customs requirements.

Debt Recovery Unit was establish in 2012 to address the increasing debt or uncollected Customs Duty and the environmental unit supports and facilitate the green trading awareness or coined as Green Customs Initiatives.

 

Customs Investigation Unit

Having an accurate and up-to-date risk and compliance data base can mean thwarting fines and penalties that might otherwise have been assessed. There are prescribed sets of rules for who will be the focus of a Customs Investigation and thereafter subjected to any subsequent penalties and fines assessed for fraud practises. While experienced importers and exporters may suffer less, there is never a guarantee that they will be any more immune from investigation than the new partners.

 

Code of Ethics and Professional Standards

This code, comprising of General Principles, is sponsored by the FRCA code of conduct. It is a reflection of the way in which the team should conduct their business according to rigorous ethical, fair, professional and legal standards.

It flows from our determination to:

  • Be fair
  • Be transparent
  • Be accountable
  • Be honest
  • Be cautious
  • Be thorough
  • Be law abiding
  • Be mindful of the confidentiality of that with which we are entrusted
  • Protect and enhance the reputation of FRCA, this Unit and its members.

The Customs Investigation Branch (CIB) and the Compliance team will use their broad legal authority to investigate and combat range of issues that threaten trade security from strategic crimes mostly in relation to imports and export trading.

Due to the vast responsibility, the classification of offence maybe summarise as smuggling (including weapons of mass destruction), immigration crimes, gang investigations; financial crimes including as money laundering, bulk cash smuggling, financial fraud, and trade based money laundering (including trade finance).

In the post 9/11 era, the unit is also concern with terrorism, computer crimes including the international trafficking of child pornography over the Internet, intellectual property rights crimes (trafficking of counterfeit trademark protected merchandise), cultural property crimes (theft and smuggling of antiquities and art), and import/export enforcement issues.

In general, CIB preserves the organizational integrity of FRCA-Customs Division by impartially, independently and thoroughly investigating allegations of fraud by traders.  Additionally, CIB inspects and reviews operations and processes so as to provide executive management with independent reviews of the agency’s organizational health. In this role, CIB assesses the effectiveness and efficiency of Customs Division in carrying out its mission.

Research, Data & Risk Analysis

The Research and Development Unit was established in June 2012 to support the division in the planning and assist in building a research culture to assist the operational and decision making processes. Customs Research should be the highest and most personal level of engagement offered by the Risk & Compliance Division. The main objective is to establish a unit that could gain a better understanding of the new concept of Customs Modernisation with risk base and intelligence driven approach while maintaining a bias-free independent research ethics. The new role also involves developing strategies to improve efficiency and effectiveness in the Customs Division. The Research and Development Unit comprises of:

1.      Research

2.      Data Analysis

3.      Risk Management.

4.      Business Development

 

The Research and Data Analysis Team is responsible for conducting research on Customs matters. It undertakes research on Customs and international trade matters, provides research and advice on Customs Administration reforms and modernization initiatives.  The Team is also responsible for conducting data analysis on Customs revenue and trade statistics. It prepares reports, briefing papers or presentations as and when required. Furthermore, the Team assists Risk and Compliance Section or any other department by collecting, managing, analyzing and providing trade statistical data.

RESEARCH and collection of data related to the country of origin for the goods, source country, transit ports/countries for cargo/container data related to en route movements has resulted in the identification of high risk indicators prior to the shipment or movement of cargo.

The Customs Risk Analysis team would be targeting methodologies that rely on the pre-arrival selection of high-risk targets using established risk targeting methods for the specific mode of transport as well as internal and external data systems. However, there is a need to further train and motivate Customs officers in the various units to develop a high level of knowledge of the new trade.

In order to perform effective targeting, a real time analysis must be conducted from the known manifest data and other pre-arrival information including leads provided by intelligence and other tracking sources. Although the Risk concept is alien in the region and in Fiji, the Risk Analysis with the Research & Data Analysis team is experimenting methods to enable the team to quickly analyse and extract pertinent information, make relations by combining existing information, and decisions based on intelligence profiles created from seizures and other enforcement actions conducted in the transport mode.

 

For further inquiries, contact us

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HEAD OFFICE LOCATION

CONTACT DETAILS

Revenue & Customs Services Complex,
Lot 1 Corner of Queen Elizabeth Drive
& Ratu Sukuna Road,
Nasese,
Suva.
Phone: (+679) 3243000
Fax: (679) 3315537
Email: info@frca.org.fj