A brief introduction to the Agreement
The Trade Facilitation Agreement, which entered into force in 2017, is one of the agreements signed within the framework of the WTO that arose from the need to reduce bureaucratic delays and cumbersome border procedures, which represented a great cost for the actors participating in cross-border trade in goods.
This milestone in the world of international trade made it possible to simplify and modernize customs procedures, both for exports and imports, as well as cooperation between customs authorities.
Thanks to this progress, the development of certain tools was achieved that, although they already had their main foundations - as is the case with Chapter VI on "customs control” of the Revised Kyoto Convention, and the GATT 1994-, this time appear with more specific rules and in a more descriptive form; thus, Art. VII of the Trade Facilitation Agreement emerges as a basic component of a new strategic direction in response to the changing global panorama.
Post Clearance Audit in the Agreement
In numeral 5 of Art. VII of Section I referring to the Lifting and dispatch of goods, five important aspects are mentioned:
- streamlining the lifting of goods;
- adoption of Post Clearance Audit –hereinafter, PLA- in order to ensure compliance with customs regulations and other related laws and regulations;
- selection of auditees based on risk analysis;
- inclusion of the element of notification of results, Rights and Obligations to the audited party;
- configuring an input for the risk management application.
With regard to these points mentioned, they aim to guarantee transparency and the efficient use of information technologies so that those operators/industries that imply a risk for the country are auditable, and that in turn they are informed about what this type of control implies, given that what is sought with this model is to generate voluntary compliance by operators in terms of customs regulations and procedures.
On the other hand, the aim is also to ensure that the results of the audits carried out do not go unnoticed, but rather constitute a new element to be considered in future cases.
Trade, as we know it today, is very different from what it was in the past. Moreover, it continues to change constantly, so that the mechanisms and tools that are being used and applied today may be subject to modifications in the medium or long term, given that it is important to adapt to the reality in which we live. This modern international trade requires shortening delivery times, smooth and rapid customs clearance of goods, strengthening security in the logistics value chains of operators.
There are essential documents for efficient customs control of operations that we do not have a priori; such as bank transactions carried out for the payment of goods, agreements between importer and exporter, among others, which prevents us from having a complete view of a commercial transaction. In other words, what we want to know is “the whole picture”, that is, from how the purchase negotiation began to the end of its operation.
Without these elements, it is almost impossible to determine whether the customs value is correct, whether its classification is adequate or whether or not it is eligible for tariff preferences. This is why the importance of the a posteriori audit, where profiles are selected based on the risk they represent, with a view to guaranteeing fairer trade and equal conditions between operators, carrying out an exhaustive and efficient analysis of a set of operations in a given period. The study period is in accordance with the current regulations of each country; in the case of Uruguay, it is five years. At the same time, the operator is given the corresponding guarantees that its information will not be revealed to the competition and will only be studied for the purposes of the audit.
This process is not easy for administrations, since its implementation requires a long time in development, both in terms of regulations and information technology, which does not make it an independent process. It must go through various stages of maturation, and it must also be publicized in the private sector by the different associations of agents, chambers of commerce, among others involved.
In Uruguay, the APD is governed by Law 19276, the Customs Code, which came into force on March 18, 2015; and it also has Resolutions and Procedures on the subject that regulate its actions. This type of control is one of the tasks of the Fiscalization Division, in order to achieve a reliable, transparent and balanced market, where each operator stands out solely for its business management.
The APD, while configuring a trade facilitation instrument based on the above, also facilitates the evaluation of operators and management based on compliance with regulations in the long term.
This compliance is promoted by Customs and has proven its effectiveness in the long term, as the large number of operators who comply has been increasing. The World Customs Organization (WCO) works hard together with its member countries to implement its best practices in this area. With this in mind, it has developed instruments to strengthen the capacities of administrations, so that it is possible to identify their strengths and weaknesses in the implementation and development of what is expressed in art. 7.5 of the Trade Facilitation Agreement. And thus, to be able to carry out a risk-based approach, through low intervention at border control points in those operators that have a lower risk rate.
The author holds a degree in International Relations from the University of the Republic of Uruguay. She specialized in Comprehensive Logistics from the Catholic University of Córdoba, Argentina. She has been involved in Foreign Trade since 2011 and has worked in the Inspection Division of the Control and Risk Management Area of the National Customs Directorate in Uruguay since 2014. She received training in Post-Clearance Control from the World Customs Organization in 2016 and has been a speaker on the subject in various workshops and seminars for countries in Latin America and the Caribbean. From 2022 to 2023, she participated in WCO Missions, providing technical assistance in Post-Clearance Audit. She has also been a speaker on risk matters at other Customs authorities, such as SUNAT in 2021, presenting "Commercial fraud according to the WCO and its most significant manifestations","New challenges in risk" before the Secretary of Strategic Intelligence of the State of Uruguay (SIEE) and recently in 2025 regarding "Activities of the National Customs Directorate. Risk Control and Management Area. Inspection Division" within the framework of the Cooperation Project for Economic and Financial Security and the Fight against Organized Crime (SEFILAT).
Current events and constant technological advancement have also motivated her, so she has trained in the use of new technologies that promote trade facilitation, participating in various workshops on innovation in trade facilitation organized by the Global Alliance for Trade Facilitation.
