Colombia Customs Adopts Brazilian Expertise to Boost Audits

Published: 02/12/2026
Customs Cooperation Risk Management Post-Clearance Audit
With the support of the World Customs Organization, Colombian Customs officials visited Brazil to learn about risk management and post-clearance audit practices, aiming to improve their own customs operations. During the visit, they gained insights into Brazilian Customs' intelligence gathering, risk assessment, and audit methodologies, establishing a cooperative relationship. Colombia intends to leverage Brazil's experience to enhance its own system and facilitate international trade. This collaboration is expected to contribute to more efficient and effective customs procedures in Colombia.
Colombia Customs Adopts Brazilian Expertise to Boost Audits

In a bid to strengthen its customs operations, Colombia’s National Tax and Customs Directorate (DIAN) sent a delegation to Brazil for a week-long study tour from January 30 to February 3, 2023. The visit, supported by the World Customs Organization (WCO) and the Swiss State Secretariat for Economic Affairs (SECO) under the Global Trade Facilitation Program (GTFP), aimed to learn from Brazil’s advanced practices in risk management and post-clearance audits.

Background: Global Trade Facilitation Program Supports Customs Modernization

The GTFP, a joint initiative by WCO and SECO, assists developing nations in improving customs efficiency and streamlining international trade. As a beneficiary, Colombia sought to adopt best practices from other countries, particularly Brazil’s expertise in risk-based controls and post-clearance verification.

Focus Areas: Risk Management and Post-Clearance Audits

The delegation prioritized studying Brazil’s methodologies in two critical areas:

  • Risk Management: Techniques to identify high-risk shipments and allocate inspection resources effectively.
  • Post-Clearance Audits: Procedures for verifying compliance after goods are released, ensuring accurate duty payments and deterring fraud.

Key Takeaways from the Study Tour

The itinerary included visits to:

  • Brazil’s Customs Intelligence Center to observe data-driven risk assessment systems.
  • International airports to examine air cargo and passenger screening protocols.
  • Post-clearance audit departments to study field inspection and remote verification techniques.

Notable insights included Brazil’s use of artificial intelligence for risk profiling and its interagency collaboration model for intelligence sharing.

Brazil’s Best Practices

Brazil’s success in customs enforcement stems from:

  • Advanced analytics integrating big data and machine learning.
  • A robust legal framework supporting enforcement actions.
  • Strong international partnerships to combat transnational smuggling networks.

Next Steps for Colombian Customs

DIAN plans to implement reforms inspired by the visit, including:

  • Enhancing intelligence-gathering capabilities through technology upgrades.
  • Adopting Brazil’s hybrid audit approach combining physical and digital inspections.
  • Strengthening regional cooperation mechanisms.

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