As part of its strategic plan for 2013-2016, the Mozambique Revenue Authority has planned to implement a revised risk management procedure, to enhance the effectiveness of its revenue collection role and contribute to trade facilitation. A key feature of the approach is to actively steer the client population towards voluntary compliance (low risk) leaving more control resources to be deployed towards the high-risk end of the risk continuum.
At the request of the Mozambique Revenue Authority (MRA), the WCO will provide technical expertise and support in two areas:
- Risk management: advice and support will be provided to develop a compliance and risk management framework and related policies and procedures; to enhance skills and capacities of Post Clearance Audit, compliance and risk management units; to operate the risk assessment and selectivity module in the Customs Management System (CMS).
- Training policy: in this area the advice and support will focus on MRA’s training management policy, its infrastructure and products. The development of an e-learning module on risk management will build on the results of the work carried out under the first component.
The WCO expert team is composed of WCO technical staff and an expert on Risk Management of the Swedish Customs. This team has already started to work with the operational divisions of the Mozambique Revenue Authority: a diagnostic mission took place in April 2013, to define the contents of the project and propose an approach and a methodology for the joint work to be carried out over the next two years. Two technical missions are taking place between August and October 2013, to start the implementation of the activities that will lead to the development of revised risk management procedures and a revised human resource development plan. Support for their implementation will be offered by the WCO, according to MRA’s needs and plans.
This project in Mozambique is funded by the Norwegian Agency for Development Cooperation (NORAD), and it is part of the multi-country project "Customs Capacity Building for WCO Member States" that will be implemented by WCO between 2012 and 2015. The other beneficiary Countries are Tanzania, Rwanda, Liberia, Vietnam, Timor-Leste and Nicaragua.
For further information on this project, you may contact Ms. Sonia Pagliaro, Project Manager via email at Sonia.Pagliaro@wcoomd.org