Botswana, the landlocked Southern African nation, is actively working to strengthen its tax administration capabilities to support sustainable development. As part of this effort, the World Customs Organization (WCO) conducted a national workshop on Post-Clearance Audit (PCA) for the Botswana Unified Revenue Service (BURS) in Gaborone from September 16-20, 2024.
Program Background: Sida-WCO TFCM Initiative
The workshop was organized under the Swedish International Development Cooperation Agency (Sida)-funded "Trade Facilitation and Customs Modernization Sustainable Development Program for Sub-Saharan Africa" (Sida-WCO TFCM Program). This long-term partnership aims to enhance customs administration across Sub-Saharan Africa to promote trade facilitation and sustainable development.
The program focuses on building capacity in key areas including trade facilitation, risk management, and revenue collection to stimulate regional economic growth and social progress.
Workshop Opening and Participants
Mr. Gaopalelwe Gentlyes Mongwaketse, Director of the Small and Medium Taxpayers Department, officially opened the workshop. As the second in a series of planned workshops, this session built upon previous training while providing hands-on assistance for field audits.
Participants from BURS's PCA department engaged actively in discussions and group work, joined by representatives from risk management and customs valuation teams who contributed valuable perspectives to the proceedings.
Curriculum and Expert Facilitation
Led by WCO secretariat staff and certified experts from the Zambia Revenue Authority, the workshop covered multiple critical topics:
- Risk Management for PCA: Techniques for identifying and mitigating audit risks to enhance effectiveness
- Customs Valuation: Principles and methodologies to ensure accurate assessment of import values
- Practical Simulations: Role-playing exercises to develop real-world audit skills
- Human Resource Optimization: Strategies for building PCA department capacity
- Interagency Collaboration: Methods for strengthening cooperation with government entities and international partners
The Critical Role of Post-Clearance Audits
PCA has become an essential component of modern customs administration, involving examination of business records after goods release to verify compliance with customs regulations and ensure proper revenue collection. The mechanism delivers multiple benefits:
- Increasing government revenue through identification of underpayments
- Combating smuggling and trade fraud
- Enhancing voluntary compliance among traders
- Enabling more efficient allocation of customs resources
BURS's Capacity Building Efforts
As Botswana's primary revenue authority, BURS has prioritized modernization of its tax administration systems to address evolving international trade complexities. Through partnerships with the WCO and other international organizations, BURS continues to adopt advanced management approaches, develop staff expertise, and strengthen interagency cooperation.
Future Directions
The successful workshop marks continued progress in the WCO-Botswana partnership for customs capacity development. Moving forward, WCO will maintain its support to help Botswana further enhance its PCA capabilities and advance trade facilitation objectives.
About the Organizations
The World Customs Organization , with 185 members globally, works to enhance the efficiency and effectiveness of customs administrations worldwide through standard-setting, technical assistance, and international cooperation.
Botswana's economy , traditionally diamond-dependent, has pursued diversification into tourism, financial services, and manufacturing while working to improve its business climate. Despite challenges including income inequality, Botswana remains one of Africa's more economically successful nations.