Compliance management framework
Explanatory note: The compliance management framework has been developed for customs; however, practitioners from businesses may use this framework as well to design their compliance management system.
What is the customs compliance management framework?
A compliance management framework is a single operating framework that integrates the principal elements of customs risk and compliance management. It provides practitioners from customs administrations with a logical and systematic methodology for managing compliance in the customs context.
What does the customs compliance management framework consist of?
The framework incorporates the key aspects of an effective risk-based compliance management strategy (see the figure1 below), including:
- the law that is to be enforced;
- processes and procedures that regulate the way in which the law is applied;
- services to support the community’s ability to comply with the law;
- methods of assessing compliance with the law;
- processes for assessing risks of non-compliance with the law;
- techniques to mitigate identified risks;
- strategies to address the continuum of compliance behaviour.
1The figure is prepared by Prof David Widdowson and published in his article Managing customs risk and compliance: an integrated approach.
- Market: Global