Clearing the Way: Liberia Boosts Trust with Enhanced Post Clearance Audits

The World Customs Organization (WCO) Accelerate Trade Facilitation Programme organized a Gap Analysis and Post-Clearance Audit (PCA) Enhancement Workshop for the Liberian Revenue Authority (LRA) in Monrovia, from 24 to 28 March 2025. Under the auspice of the multi-year partnership with the Accelerate Trade Facilitation Programme funded by the United Kingdom's His Majesty's Revenue & Customs (HMRC), the Workshop was part of a blended approach to capacity development that includes both in-country and remote sessions.

The LRA Commissioner of Customs, Mr. Saa Saamoi highlighted the importance of PCA as a crucial tool both for trade facilitation and Customs enforcement. He encouraged participants to take full advantage of the learning opportunity and expressed his hope that LRA would become a source of regional expertise. The Workshop covered a wide range of PCA topics, including targeting, risk-based compliance management, specialized audit planning and assistance, auditor development, and information sharing. The Workshop also included a site-visit to the Freeport of Monrovia, the main commercial port facility, processing up to 80% of all imports and exports. The Working Group, consisting of LRA's Post-Clearance Audit Department and the LRA's Risk Management unit, further visited the Liberia Petroleum Refining Company's petroleum port, where they engaged with external stakeholders to discuss imports and controls processes for petroleum products.

The WCO facilitators worked closely with participants to develop a PCA Action Plan that will guide the future development of the Liberian PCA programme. Emphasizing national ownership, the Action Plan is customized to address LRA's specific needs and challenges, while drawing on international best practices and WCO tools. The Workshop was structured to be practical, providing participants with actionable solutions directly applicable to their work environment. The support from the WCO - Accelerate Trade Facilitation Programme will continue through virtual sessions with the LRA PCA working group, covering topics such as risking for PCA, PCA caseload management and audit preparation for complex audit issues. The successful completion of the Workshop is expected to drive meaningful progress in the continued enhancement of the PCA programme - providing a clear roadmap for success through the LRA PCA Action Plan.

See here for more information on the 'Accelerate Trade Facilitation' Programme.

For more information on WCO capacity building, please contact Capacity.Building@wcoomd.org.