Ethiopian Civil

Service University
Institute of Tax and Customs Administration
Department of Customs Administration

Challenges of Risk Management System in

ERCA (The Case Study of Addis Ababa Airport
Customs Branch Office)

By
Alemayehu Anticho
ID. No. CAMR -0005-04

A Thesis Proposal Submitted to the Tax and Custom Administration Masters Program, Ethiopian
Civil Service University, in Partial Fulfillment of the Requirements for the Award of a Masters
Degree in Customs Administration.

Advisor:
Dr. A.S. Kanwar (Lecturer)

February, 2013
Addis Ababa,
 Ethiopia
1.0 Introduction
A common characteristic of Customs work is the high volume of transactions and the
impossibility of checking all of them. Customs administrations therefore face the
challenge of facilitating the movement of legitimate passengers and cargo while applying
controls to detect Customs fraud and other offences. Customs administrations find
themselves increasingly under pressure from national governments and international
organizations to facilitate the clearance of legitimate passengers and cargo while also
responding to increase in transnational crime and terrorism. These competing interests
mean that it is necessary to find a balance between facilitation and control.

Customs controls should ensure that the movement of vessels, vehicles, aircraft, goods
and persons across international borders occurs within the framework of laws, regulations
and procedures that comprise the Customs clearance process. Given the high number of
export, import and transit transactions many Customs administrations use risk analysis to
determine which persons, goods, and means of transport should be examined and to what
extent (WCO Revised Kyoto Convention, Standard 6.4.). That is why Ethiopian
Revenues and Customs Authority has been engaged in implementing risk management
system. But it has been encountered with many challenges.

1.1. Background of the Study

Customs administrations throughout the world have the great responsibilities in achieving
national objectives which promote economic development and wellbeing of the society
such as collecting government revenue from international trade protecting and ensuring
security of the community and facilitating legitimate trade are among the objective (Wulf
and Sokol, 2005, p, 5).

In order to improve its service delivery and administration, Ethiopian Revenue and
Customs Authority (ERCA) established under establishment proclamation no 587/2008.
After this establishment, many reform programs have been under taken .Among those
programs modernizing application of risk management system is one of them.
Before implementations of a reform program called business process reengineering
(BPR) on 2008, custom risk management was being applied manually and has no legal
ground for its effective implementation. But after the reform implementation and creation
of autonomous body called ERCA, risk management could get support by the new
customs proclamation no 622/2009 article 4(1) as customs procedures shall be applied to
effect customs control in a manner assuring transparency and accountability based on
appropriate information and the principles of risk management and thereby create
conducive condition for trade facilitation.
To achieve its objective of proper control and facilitation, ERCA has introduced risk
management strategic policy as per the proclamation and it has been implemented by
different branches of ERCA particularly Addis Ababa Airport Customs Branch office.

1.2. Statement of the Problem

The dynamic growth of international trade creates difficult job to maintain a proper
balance between control and trade facilitation in customs procedures. To treat this speedy
and huge volume of international trade, developing countries customs administration
must be able to apply both effective and efficient control by executing risk management
and cargo selectivity techniques in order to simultaneously fulfill the responsibility to
collect revenue, implement trade policy and protect public welfare while at same time
offering trade facilitation to legitimate traders, passengers and carriers (USAID, 2004).

The proper application of risk management system requires continues effort and top
management commitment. It requires the sharing of information and intelligence through
creating and encouraging partnership with concerned government agencies and business
community. It needs overall capacity building programs for the staff of the organization
at different levels. It is not the only issue of moving from traditional environment to an
automated system but it is also an issue of effective leadership, effective communication
and the willingness to at every level of the organization (OECD, 2OO4).

Most of developing countries still inspect the flow of goods physically during their
customs clearance process. Risk based inspection prior to the release of merchandise
would minimize the burden of the process. These countries are characterized by
inefficient and ineffective inspection of goods that affects customs objective of trade
facilitation (Geourjon and Laporte, 2004).

As one of developing countries Ethiopia is not free from the challenges that any
developing countries face. By understanding the above challenges and essence of risk
management government has undertaken reform programs since2008/09. But as air port
customs branch office as one of branches of ERCA still unable to provide effective and
efficient risk management system so as to reconcile the balance between facilitation and
control; and to deliver effective and efficient service for customers due to certain
challenges like insufficient supporting infrastructure; ineffective coordination; capacity
problems; non compliance behavior and so on (ERCA’s report, 2012).

1.3. Objective of the Study

1.3.1. General Objective

With respect to the above stated problems, this study will be aimed at finding out the
challenges of customs risk management system in ERCA (the case of Addis Ababa Bole
Airport customs branch office) and to recommend better ways and means for further
improvement.

1.3.2. Specific Objectives

The specific objectives the study include the following;

 To assess the specific challenges of risk management;

 To assess risk management process and compliance measurement;
 To examine the infrastructure that support the risk management process;
 To review risk based compliance management, collection of data and information
for effective risk management, and the level of facilitation and control; and
 To suggest possible solutions that can promote the proper application of risk
management system in customs procedures.
1.4. Research Questions
To pinpoint the major challenges of risk management system based on the
study mandate, on literature review carried out and on the definition of the
study scope the study is going to answer the following research questions:

 What are the challenges that the authority in general and the airport customs
branch office in particular facing in execution of risk management system?
 How the risk management process and compliance measurement are applied on
customs procedures of Addis Ababa air port customs branch office?
 How is the supporting infrastructure for the proper application of risk
management?
 How are risk based compliance management, collection of data and information
for effective risk management, and the level of facilitation and control?

1.5. Significance of the Study

Undertaking studies in depth in the area of customs risk management will contribute a lot
for facilitation of international trade and academic purposes. It is better to argue that
studies concerning our country’s customs risk management system are rare. Therefore,
the study will be used as a source document for further study by the authority and by
other interested scholars. Hence the findings of the study will contribute a little towards
bridging the existing literature gap on assessing the challenges of customs risk
management of ERCA in general and Addis Ababa customs branch office in particular.

1.6. Scope of the Study

This study will focus on challenges of risk management system in ERCA (the case study
of Addis Ababa Airport customs branch office). Since the current ERCA’s risk
management team is located at the head quarter and the risk management application of
the authority is applied in customs procedure of the branches particularly with airport
customs branch office, the study will assess challenges of risk management system in the
branch.
The study will be conducted at ERCA’s Head office and Addis Ababa Airport customs
branch office and includes the central risk management team, branch’s staff and clearing
agents.

1.7. Description of the Study Area

Ethiopian Revenues and Customs Authority was established as an autonomous institution
under the establishment proclamation no 587/2008 through merging the former three
institutions such as Ethiopian Customs Authority, Federal Inland Revenue Authority and
Ministry of Revenue. The reason behind the reform was to cope up with the dynamic
international trade, pressure from international business community and interests of
government. Addis Ababa Airport Customs branch is one of the branches of ERCA
which is located at the eastern part of Addis Ababa administrative city. As the branch is
located at Addis Ababa Bole International Airport, it is expected by the government to be
effective and efficient in carrying out its roles and responsibilities. The major
responsibilities of ERCA in general and the branch in particular are: revenue collection,
trade facilitation, protection of the society, provision of reliable data and statistics.
2.0 LITERATURE REVIEW

2.1. Theoretical Framework

2.1.1. The Risk Management Process in Customs Procedure

The risk management process constitutes the basic processes such as the establishment of
the risk management context, risk identification, risk analysis, risk assessment,
addressing the risks and monitoring and reviewing the process through compliance
measurement (WCO, 2003) and (OECD, 2004).
(a) Establish the context: It is the strategic and organizational context in which risk
management will take place. In establishing the context the risk areas have to be
identified and criteria against which risk will be assessed, established and the structure of
the analysis defined. Customs risk management can be strategic, operational or tactical.
(b) Identify risks: Under this process the definition of risk takes place. For example,
‘strategic’ risks to the goals and objectives of the organization. This step needs detail
description of the current control process, to include: identifying
participants/clients/stakeholders; strengths and weaknesses; where, when, how is the risk
likely to be incurred and by whom; what are the threats and their impact in case of
circumvention; why do opportunities arise for circumvention.
(c) Analyses risks: This step helps to analyze how likely the risk event to happen
(probability and frequency) is. It also used to analyze the impact, cost or consequences of
that event occurring. Customs should apply compliance measurement to support this
function. If the estimated levels are low, then risks may fall into an acceptable category
and action may not be needed.
(d) Assess and priorities risks: Compare estimated levels of risk against the pre-
established criteria. Rank the risks to identify management priorities. There are different
types of ranking systems. The assessment into HIGH, MEDIUM, and LOW is
widespread.
(e) Address risks: Accept and monitor low-priority risks. For other risks, develop and
implement a specific management plan which includes consideration of resources
(human, financial and technical).
(f) Monitor and review Compliance measurement: In identifying, prioritizing and
treating risks, organizations make decisions based on circumstances that are subject to
change. Risk management policies and decisions must be regularly reviewed. To remain
effective any system of risk management has to test the assessment of previously
identified risks and be flexible enough to reflect newly identified risks.
(g) Documentation/Recording: There should be a risk register which gives the rationale
behind selecting the risks, and records the assumptions on which assessments have been
made, to establish an audit trail that ensures important information is not lost.

2.1.2. Compliance Measurement

For the successful and effective risk management process there must be consistent
monitoring and evaluation. One of the methods for this is the use of compliance
measurement. Many Customs administrations have instituted a modern and philosophical
approach to their mission which specifies that their ultimate goal is to achieve
compliance. It is as a diagnostic tool for Customs administrations should be used in
conjunction with risk assessment, profiling and other targeting procedures (WCO, 2003).

2.1.3. Supporting Infrastructure

2.1.3.1. Organization
Effective Customs control is a major feature of a modern Customs administration. It
depends on a well-established control organization based on good co-operation and a
comprehensive information flow between the various Customs units, as well as on having
a risk management strategy to make the best use of available resources (WCO, 2003).

2.1.3.2. Use of Information Technology for Effective Implementation of Risk

Management
According to WCO (2003) and WCO Safe Framework of Standards (2007), the use of
information technology is an effective tool for risk management. It enables a more rapid
analysis of selectivity criteria than would be possible manually. Automation allows
Customs administrations to establish a national database of information on all
transactions and movements which can be updated and used for rapid information sharing
and identification of changing risk areas.
 It can also provide a database of all risk profiles which would form the basis for a
selectivity module within an automated clearance system

2.1.3.3. Human Resource Development

According to WCO (2003), customs controls should be carried out by professionally
trained Customs personnel. With the increased use of electronic record-keeping and the
sophistication of global trade, the need for higher standards of recruitment and training
becomes increasingly important. The WCO has prepared a number of training modules
which will be of value to Customs administrations in organizing the training of its staff.

2.1.4. Risk based Compliance Management in Customs Context

Modern risk-based compliance management builds on several key foundations. These can
be broadly grouped into four main categories – a country’s legislative framework, and the
administrative, risk management and technological frameworks adopted by Customs
administrations. Collectively these four categories represent the key determinants of the
manner in which cross-border flows may be expedited and the way Customs control may
be exercised over such flows (Wulf and Sokol, 2005) and (OECD,2004).

2.1.5. Collection of Data and Information for Effective Risk Management

Effective risk management system requires the collection of data and information to
create conducive environment for trade compliance. For customs to accomplish its
mission efficiently, communications and information sharing among customs
departments and managers must be proactive, timely, and without unnecessary
reservation. Customs also contact other customs administration to obtain pre-arrival
information on goods bounds for their customs territory and for other types of assistance
to ensure the proper application of customs laws and to prevent, investigate and combat
customs offences (Braga et al. 2001), (WCO, 2003), (USAID, 2004) and WB, 2006).

2.1.6. Achieving the balance between Facilitation and Control in Customs

Procedures
According to WTO (2005), WB (2006) and Widdowson (2006); to provide an
appropriate balance between the two major objectives of customs such as trade
facilitation and regulatory intervention customs must simultaneously manage two risks-
the potential failure to facilitate international trade and the potential for non-compliance
with customs laws as expected by their government.

2.1.7. Challenges of Implementing Customs Risk Management

According to a recent survey that was carried out by Hintsa, J. et al., (2011) on 24 WCO
customs member administrations; lack of training in risk management, lack of
performance indicators, lack of consistent feedback from risk management performance,
a difficulty in quantifications of the risk, lack of IT infrastructure, lack of budgets, lack
of organizational support, lack of clear responsibilities in risk management, lack of risk
related data, lack of coordination in risk management between various unities are some of
the challenges of customs risk management particularly in developing countries.

2.2. Empirical Literature on Application of Risk Management System

The essence of Customs risk management for Customs administration is reported in some
studies empirically. Accordingly Baker (2002) claims that custom’s understanding of
impossibility of checking all shipments, however, has caused it to formulate programs to
evaluate and manage the risk to any non compliance with laws and regulation which
could end up with loss or injury to trade, industry, or public. Similarly, Widdowson
(2003), states that as customs around the world are highly regulated authorities to fulfill
their responsibilities while ensuring compliance with laws and regulation, they must
prepare for potential risks of non compliance by developing various risk treatment
strategies. He also states that risks to the achievement of customs organizational
objectives include both the potential for non compliance with customs laws and failure to
facilitate trade. According to him, the objectives of control and facilitation, often seen as
being mutually exclusive, could be answered with proper risk management.

Deloitte and Touche (2003) have indicated that broad level of accountability and
stakeholder involvement along with transparent communication are considered as integral
parts of modern risk management programs.
 According to Harrison (2007), “risk management has always been at the
core of customs administration and is a fundamental discipline enshrined
within the WCO’s revised Kyoto convention on the simplification and
Harmonization of customs procedures. It has proven to be the most effective
means of managing the huge volumes of cargo that enter the country
everyday of the week because it allows an administration to concentrate
resources on areas of high-risk while allowing low-risk cargo to flow
unimpeded into the commerce of the country. In short, risk management
coupled good intelligence and effective data analysis allows the profiling and
targeting of cargo prior to arrival at a port so that low- risk cargo can be
released immediately and high-risk cargo can be diverted for physical
examination.”

Fraser and Simkins (2007) have proposed that risk management comprises a set of basic
activities, such as initial identification and assessment of risks followed by prioritization
and coordinated allocation of resources. According to them, the objective is to minimize
the probability and/or impact of undesired events and seize auspicious opportunities.

Stomski M. (2007) have explained the fulfillment of the determinant factors such as:
political will, historical records; benchmarks; adequate IT systems; cooperation with
trade; goals and training and awareness for effective execution of risk based approach in
compliance management.
3.0 RESEARCH METHODOLOGY

3.1. Introduction
The research methodology is used to determine the quality of data. It is away to
systematically solve the research problem; and it also incorporates the research methods
and the logic behind the methods used in the context of a given research study (Kothari,
2004). Under this section, the researcher will use relevant research design and approach
to pass through research procedures for data collection and analysis that help to find out
the main challenges and problems of risk management system in ERCA (the case of
Addis Ababa Airport customs branch office) and to suggest possible solutions. In this
regard, this section provides an explanation of research approach, research methods,
research techniques, sampling design, sources of data, methods of data analysis and
interpretation, data presentation and limitations.

3.2. Research Approach

The researcher will use both the qualitative and quantitative research approaches. This
study will be based on descriptive analysis and the methodology will be combined
qualitative types of data for those qualitative data collected via interview, over all
researcher’s observation, and quantitative method for those quantitative data via
questionnaire and secondary data.

3.3. Research Methods

The research design will be implemented for this paper is descriptive survey method,
where data obtained from the respondents are recorded, descended, analyzed, and
interpreted. The techniques are to be employed for the realizations of the objectives are
qualitative and quantitative data. In his regard the researcher will be able to interact with
the staff in the organization which will make him possible to understand the dynamic
factors of the research by having a firsthand experience. One advantage with the survey
kind of research design is that the researchers will have a chance to obtain adequate and
reliable data that consistent with issue under study is substantiated by both primary and
secondary data analysis.
3.4. Research Techniques

Relevant data and information for the research will be collected through the use of
instruments such as questionnaire, interview, and observation. These survey techniques
are use for obtaining information related with opinion and attitudes of participants.

3.5. Sample Design

In order to select the appropriate representative of the total population and to make the
research findings more relevant and accurate, the sample design needs to be well
structured. So, the researcher designs the sample as follows

3.5.1. Population or Universe

The target population or universe of the study constitutes two target sets of units from
which the sample unit will be selected. The first set of sampling unit extended from
clearing agents who are actively functioning in Addis Ababa Airport customs branch
office about 100 and the second set of sampling unit extend from employees who are
purposively selected in the branch’ cargo section about 83 in number.

3.5.2. Sampling Frame

The sample frame that will be used for the research is the clearing agents of the branch
and employees of the branch. In this regard, the researcher will collect data from both the
clearing agents and employees. This is because the researcher is supposed to describe the
challenges risk management in the branch. This will help to make the data collected more
reliable and accurate.

3.5.3. Sampling Unit

Sampling unit will include the branch’s clearing gents that are going to be selected and
the branch’s staff that is going to be selected.

3.5.4. Sampling Technique

For the purpose of the study, the researcher uses Probability (stratified random sampling)
and non-probability (convenience sampling) sampling techniques. Regarding Addis
Ababa Airport customs branch office’s customs procedure teams, the researcher uses
stratified sampling technique by dividing the population in to strata based on different
teams. To select units for the sample from each stratum, the researcher uses simple
random sampling technique. With regard to the branch’s clearing agents the researcher
will use convenience sampling technique. The reason for selecting this technique is due
to the difficulty of reaching each clearing agents. This is to ensure that major agents
within a population are adequately represented in the sample, and to improve efficiency
by gaining greater control on the composition of the sample. The sampling technique may
have its own draw back while inferring the findings based on the sample data to the
whole population. In the case of central risk management staff of ERCA, the researcher
uses complete census of the whole population due small number of population.

3.5.5. Sample Size

The other element of sample design is determination of sample size, given the limitation
of availability of time and other resources sample size will be determined. Therefore, the
sample size is based on calculation formula in the case of finite population (Kothari,
2004) as shown below.
2
Z . p.q. N
2 2
n = e (N −1)+Z . p . q
N=population n = sample size e=sampling error (5%) z=confidence level (95%)
P= the proportion of defective q=1-p
To calculate the sample size by using the above formula:
The total population of the branch in the cargo section is 385
The population under purposively selected teams is 83
The sample size will be calculated from the 83 staff.
2
(1. 96 ) (0 . 05 )(1−0 . 05)(83 )
2 2
n = (0 .05 ) (83−1)+(1. 96 ) (0 . 05)(1−0 .05 )
Sample size = 39
Based on the above sample size the researcher will use the method of proportional
allocation under which the sizes of samples from the different strata are kept proportional
as shown below.
Import goods team = 39(62/83) =29
Intelligence team =39(6/83) = 3
Post clearance audit team =39(15/83) =7
Since the number of staff at central risk management unit and at branch (11 and 3
respectively) is manageable and very convenient for the study purpose, the researcher
will use a complete census of the whole population. And also six relevant officials those
who have expertise knowledge with issue in the authority will be interviewed.

To calculate the samples size of the branch’s clearing agents:

Based on the branch’s customer service business process the total number of actively
functioning of the branch’s agents is 100.
Therefore, from this population the sample size will be calculated by using sample
formula of finite population as shown above.
2
Z . p.q. N
2 2
n = e (N −1)+Z . p . q
(1. 96 )2 (0 . 05 )(1−0 . 05)(100 )
2 2
n= (0 .05 ) (100−1)+(1 . 96 ) (0 . 05)(1−0. 05 )
Sample size= 42
Hence 42 questionnaires will be distributed to the selected agents using convenience
sampling technique.

3.5.6. Sample
Since the time will be allowed to collect data is very short and the budget is going to be
allowed is very small and the distance to reach each clearing agent is difficult; it will not
possible to collect data from the whole population of the study. Therefore, a sample will
be drawn from Addis Ababa Airport customs branch office’ staff and agents.

3.6. Data Sources

The necessary data for the study will be obtained from both primary and secondary
sources. The primary data will be collected via questionnaires, interview and the overall
observations or inspections of the researcher. And secondary data will be collected from
the proclamation, journals, internet and other related published and unpublished
documents and reports.

3.6.1. Primary Data Source

Being the main base for the study, primary data will be collected via field work survey in
order to get information on the main challenges of risk management system in the branch
office trough questionnaire, interview and observation of the researcher. The structured
questionnaire consists of both open-ended and close- ended questions to collect
quantitative and qualitative data from the respondents.

3.6.2. Secondary Data Source

Secondary data will be collected from the proclamation, journals, internet and other
related published and unpublished documents and reports. While collecting and using
these data for the study, more considerations will be given to their time period, reliability,
and relevance to the purpose of the study.

3.7. Data analysis and Interpretation

After collecting all the necessary data; data will be edited, coded, tabulated and the
process of analysis begins. The data will be analyzed according to parts presented in
questionnaire classification. Both qualitative as well as quantitative data will be collected
and analyzed to full fill the objective of the study .Qualitative data will be analyzed,
described and interpreted through conceptualization and explanations. In the case of
quantitative data, the analysis will use descriptive statistical tools (tables, percentages, bar
chart, line chart and pie chart).

3.6. Data Presentation

After collecting, data will be presented, analyzed, and interpreted in frequencies and
percentages by using tables, figures, charts, and graphs in easily understandable way.

3.7. Limitations

Due to lack of published materials with related subject in the ECSU library as well as
ERCA’s library the research will be limited to review the documents that are on the
websites. This may limit the reliability and validity of the study. During data collection
some respondents may also not be willing to respond to questions.

3.8. Ethical Considerations

When questionnaires are distributed the researcher will inform respondents on the
introduction part of the paper about the title and objective of the study. Besides to
develop respondents confidence they will be informed that their responses will be kept
confidentially and the information uses only for academic purpose.

To avoid misunderstanding and problems related with questionnaires and interview in

acquiring information from the staff and customers the researcher will design the
questionnaires and interview in clearly and understandable manner.

3.9. Conclusion

In Addis Ababa Bole Airport customs branch office there are the challenges of risk
management system. To tackle this challenge it is vital to conduct a research on
challenges of risk management system. In this case this study will be undertaken. The
research is going to be designed using descriptive research design, probability and non
probability sampling technique, primary and secondary data sources. To collect primary
data questionnaires, interview and observation tools are going to be employed. To collect
secondary data proclamation, journals, internet and other related published and
unpublished documents and reports are used. The data will be presented, analyzed, and
interpreted in frequencies and percentages by using tables, figures, charts, and graphs.
 Annex I

Time Schedule for MA Thesis Preparation

February March April May June
Weeks Weeks Weeks Weeks Weeks
No. Activity 1st 2nd 3rd 4th 1st 2nd 3rd 4th 1st 2nd 3rd 4th 1st 2nd 3rd 4th 1st 2nd 3rd 4th
1 Submission of proposal
2 Data collection
3 Final data for reporting to advisor after

collection of data
4 Submission of chapter one, two and three
5 Submission of chapter four data analysis
6 Submission of chapter five conclusions and

recommendations
7 Submission of 1st draft
8 Submission of final draft to department
9 Defense
10 Submission of approved thesis

Annex II

Budget Proposal for MA Thesis Preparation

No. Description of activities and materials to be needed and Measurement Quantity Unit price Total cost
consumed in the research process
1 Proposal Preparation
 Printing of materials from internet Number of pages 450 1 450
 Proposal writing » 20 3 60
 Printing the 1st draft of proposal » 20 1 20
  Editing and printing of proposal » 20 0.75 15
 Photocopy of proposal, questionnaires, » 210 0.50 105
interview(2x20+150+20)
2 Data Collection
 Mobile card/telephone Birr 3 100 300
 Interview accommodation cost » 120 7 840
 Researcher per diem and travel cost Day 20 220 4,400
 Purposive meeting with some relevant people » 4 150 600
 Researcher’s representatives » 6 250 1,350
 Stationary materials (flash-disc, pen, paper etc.) Birr - - 700
 Miscellaneous cost » - - 200
3 Thesis Preparation
 Writing and printing of final thesis Number of pages 70 4 280
 Photocopy of final thesis (5x70) » 1 350 350
 Biding corrected copy of thesis » 5 8 40
 Preparation of power point » 45 2 90
 Photocopy of PPT » 45 0.50 22.50
Total cost 9,822.50
Contingency cost (3% of total cost) 294,70
Grand total 10,117.20
References

Books:

De Wulf, L. and Sokol, J.B. (2005). Customs Modernization Handbook: Managing Risk
in Customs Context the World Bank, Washington D.C.

Kothari, C.R. (2004). Research Methodology: Methods and Techniques. 2nd. ed. New Age
International, India.

Documents:

Ethiopian Customs Proclamation. (622/2009). Addis Ababa.

Ethiopian Revenues and Customs Authority. (2010). Risk Management Strategic Policy:
Addis Ababa.

Electronic Sources:

Baker, S.W. (2002). Customs Risk Management Program Responds to Security Needs.

Braga, S. et al., (2001). U.S. Customs Trade compliance and Risk Management Process:
a Model for Brazilian Customs Modernization. Washington D.C.

Deloitte and Touche, (2003). Risk Management: Moving the Framework to

Implementation.

EU Commission, (2007). Standardized Framework for risk Management in the Customs

Administration of the EU, Sweden.

Fraser, J. R. S., Simkins B. J. (2007). Ten Common Misconceptions about Enterprise

Risk Management, Journal of Applied Corporate Finance.

Geouurjon, A. and Laporte, B. (2004). Risk Management for Targeting Customs Control
in Developing Countries: A Risk Venture for Revenue.
Grainger, A. (2007). Customs and Trade Facilitation: From Concepts to Implementation.
WCO.

Guidelines for Risk Management in Customs, (2005). Customs and Cross-Border

Facilitation Team. WCO.

Harrison, M. (2007). Challenges for Customs. Annual Conference on APEC Centre,

Melbourne, Australia.

Hintsa, J. et al. (2011). Customs Risk Management: A Survey of 24 WCO Member

Administrations. Cross-border Association and WCO, Switzerland.

OECD, (2004). Compliance Risk Management: Managing and Improving Tax

Compliance.

USAID, (2005). Risk Management Diagnostic Report: the Bureau of Customs.

Philippines. Technical Report.

Widdowson, D. C. (2003). Intervention by Exception: A Study of the use of Risk

Management by Customs Authorities in the International Trading Environment,
doctoral thesis, University of Canberra.

World Bank, (2006). Reforming the Regular Procedure for Import and Export: Guideline
for Practitioners. Washington. D.C.

World Customs Organization, (2003). Risk Management Guideline. WCO.

World Customs Organization, (2003). Safe Framework of Standards.WCO.

World Trade Organization, (2005). Negotiating Group on Trade Facilitation, Japan.