1. Time Release Study (TRS)
Overview, Purpose and Benefits
Measuring the performance of tax and Customs Administrations in Developing Countries
Clermont Ferrand, June 2014
Oluimo da Silva
WCO Technical Attaché 1

2. What is the WCO?
The WCO has 179 Members across the globe that collectively process approximately 98% of world trade.
3 Main Strengths of WCO
Capability and responsibility for global standard setting for Customs
Standard Setting
Key Message
The WCO represents 179 Customs Administrations across the globe that collectively process approximately 98% of world trade.
The WCO has 3 Strengths which are Standard Setting, Capacity Building and Cooperation.
WCO
As the global centre of Customs expertise, the WCO is the only inter-governmental organization with competence in Customs matters and can rightly call itself the voice of the international Customs community.
The WCO has long supported the conclusion of a WTO Agreement on Trade Facilitation (ATF).
Standard Setting
The WCO has capability and responsibility for global standard setting for Customs.
The WCO established global standards of Customs matters by developing many tools and instruments for trade facilitation.
Capacity Building
The WCO has an active and professional Capacity Building portfolio which offers comprehensive operational and technical support.
The WCO deals with assistance requirements in a corporate way, involving its Members and regional entities, and engages donors, development partners and donor Member administrations to secure the corresponding financial resources and expertise.
Cooperation
The WCO has developed a network of WCO-accredited experts who may support implementation of the ATF.
The WCO has enhanced cooperation with other international organizations such as WTO, OECD, World Bank as well as with other agencies.
Cooperation
Capacity Building
Capacity Building / Technical Assistance delivery
Network of accredited experts from Customs Administrations
Cooperation with other international organizations and other agencies

3. Standard, tools and instruments!
WCO Standards Evolution (not exhaustive)
Harmonization of coding and data
Standardization of procedures
Simplification and modernization of procedures
Support tools for national TF initiatives
Data Model
Version 3.0 (Guide) (2010)
AEO Guidelines (2006)
Diagnostic Framework* (Guide) (2003)
HS Convention (2012)
ISCM Guidelines (2005)
Time Release
Study Guide (TRS) 2011
Data Model
Version 2.0 (Guide) (2005)
ICT Guidelines (2004)
Immediate Release Guidelines (2003)
Resolution on UCR and Implementation Guide (2004)
Risk Management Guide (2003)
Recommendation on the use of WWW (1999)
HS Convention (2007)
Revised Kyoto Convention and its Guidelines(1999)
Data Model
Version 1.1 (Guide) (2003)
Benchmarking Manual (Guide) (2003)
Recommendation on Pre-entry classification (1996)
Guidelines for Express Consignments Clearance (1993)
Data Model
Version 1.0 (Guide) (2002)
Istanbul Convention (1990)
HS Convention (1996/2002)
Kyoto Convention (1973)
HS Convention (1987)
ATA Convention (1963)
Convention establishing CCC (1950)
*Diagnostic Framework is a living document and contains entire Customs themes, including the TF
Copyright © 2006 World Customs Organization. All rights reserved. Requests and inquiries concerning translation, reproduction and adaptation rights should be addressed to

4. What is Time Release Study Guide?
Measure the average time between the arrival of the goods and their release
Measure the time required for each intervening event between the arrival and release of the goods
Measure the time required for Customs clearance of goods
By region
By individual customs office
By type of traffic 5

5. What is Time Release Study Guide?
Performance measurement Guide for the WCO Members
Diagnostic initiative that allows improvement in Customs and Stakeholders’ methodologies or activities with regard to operational procedures related to the flow of cargo.
TRS is a unique tool and method for measuring the actual time required from arrival of goods to its release. 5

6. Objectives Identifying bottlenecks processes affecting customs release
Assessing new procedures, operations, etc.
Establishing baseline TF performance measurement
Identifying opportunities for TF improvement
Estimating the country’s approximate position as a benchmarking tool 6

7. Reasons for using the TRS Guide
Huge increase in cross border trading as a result of globalization, customs role in trade facilitation (TF) becomes more prominent.
Expediting the movement, clearance & release of goods have been a major desire for many Customs in the 21st Century
Just-in-time delivery of goods have become important for business and brings significant benefits to all parties involved in the supply chain 7

8. Reasons for using the TRS Guide
Some initiatives to assess the efficiency and effectiveness of Customs and OGAs procedures are based on perception
e.g. The World Bank Doing Business Report
The new Agreement on Trade Facilitation
The Delays in the release of goods are very often attributed to Customs since they are one of the more visible agency at the border. 8

9. Example? Others Port Terminal Authority Trade Ministry Quarantine
Bill of lading
Port
Authority
Terminal permission
Terminal
Fees payment
Trade Ministry
Permit
Quarantine
License
release process at the border can be complex, many agency intervene and several documents is required, this all together causes frustration sometimes to economic operators
Shipping
Agency
Cargo
Manifest
Customs
Declaration
Banks
Fees payment

10. What and how is the Solution?
To use of the WCO TRS package:
-The TRS Guide
-The Internet Software for the TRS
The User Manual for TRS Software
By the applying the methodology outlined in the Guide which covers 3 phased;
I-Phase
II-Phase
-III-Phase 10

11. Three Phases I-Phase- Preparation of the Study
II-Phase- Collection and Recording of Data
III-Analysis of Data and Conclusions 11

12. Questionnaire Sea form12

13. Example of a Report Objectives Scope Methodology Analysis Conclusion
Final Report
Objectives
Scope
Methodology
Analysis
Conclusion
Recommendations
(Action Plan) 13

14. Some characteristics of the TRS
Unique tools, but applies to multiply mode of transport and to several type of procedures such as import, transit and export goods etc
Cutting Cross tool, not based on perception
Recognized to be a Cycle leading to continues improvement 14

15. Image of possible scope of the TRS
Cargo Flow from Arrival to Release of Goods
OGAs’
Intervention (if any) 15

16. TRS Implementation by Members
Asia Pacific
Africa
Other
Australia
Bhutan
Brunei
China
Fiji
India
Indonesia
Japan
Korea
Lao PDR
Malaysia
Mongolia
New Zealand
PNG
Philippines
Singapore
Thailand
Viet Nam
Jamaica
Jordan
Peri
Poland
Sweden
Uzbekistan
Ethiopia
Kenya
Malawi
Mozambique
Nigeria
Rwanda
Tanzania
Swaziland
Uganda
Zambia

17. Benefits of TRS Procedures, Processes & Legislation
Diagnose the efficiency of specific customs procedures
Take measures to improve compliance or enforcement
Simplify and harmonize customs procedures
Automate Customs processes
Draft / modify relevant Customs legislation 17

18. Benefits of TRS Organization
Reallocate staff and resources for optimal utilization
Initiate organizational reform
Support requests for human, financial and technical resources
Address anti-corruption measures
Train staff 18

19. Benefits of TRS Performance Measurement & PR
Use as a quality assurance mechanism
Benchmark trade facilitation performance levels
Improve customs transparency and promote PR
Use with OGAs & trading community for further enhancement of TF measures 19

20. Reduction of the Time, e.g. Japan
Sea Cargoes
7.0 Days
2.5 Days
(Hours)

21. Benefits of TRS Overall benefits
Win & Win situation, as it enhances C to B and C to G
Reduces the supply chain time, from arrival to release cargo
Reduces transaction cost for businesses
Promotes investment in a broader manner
Contributes to economic development of countries, and prosperity 21

22. WCO/AP Regional Workshop on TRS
4-8 March 2013
Thank you for
your kind attention.
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