1. CHALLENGES TO IMPLEMENTING THE AGREEMENT IN DEVELOPING COUNTRIES Ian Cremer Her Majestys Customs & Excise United Kingdom CUSTOMS VALUATION

2. WHAT DOES THE AGREEMENT MEAN IN PRACTICE ? Importers take more responsibility Limitations of frontier checks. Introduction of post-importation checks. Infrastructural changes

3. INFRASTRUCTURAL CHANGES Setting up of new offices Migration of customs staff Staff training Introduction of IT equipment

4. WHAT FACTORS MAY HINDER IMPLEMENTATION ? Informal Trade Sector Lack of resources Turnover of staff Recognition of needs by senior management Lack of political will Concerns about loss of revenue

5. CAN TECHNICAL ASSISTANCE SEEK TO ADDRESS THESE FACTORS ? Technical training can be provided on: Valuation Risk management/ audit Management development Trade facilitation

6. WHAT IS REQUIRED TO MAKE IT WORK ? Works best as part of a capacity building programme Financial support High level commitment Continuity/ Succession planning