Ethics and transparency in Customs: A case study

Abstract

This case study provides an overview of the approaches taken by Uruguay National Customs Directorate to combat corruption. Measures implemented by the Customs Directorate on ethics and transparency include the commitment of senior officials to provide leadership and in so doing, to address the regulatory framework of the Customs Code of the Eastern Republic of Uruguay and the simplification of procedures based on international best practice, including increased transparency of customs operations, the introduction of automated systems leading to reform and modernisation of practices, routine auditing and greater collaboration to identify and investigate corrupt actions. A Code of Conduct has been developed, together with sound human resources management. These measures have improved the morale and organisational culture in the Customs Directorate and have led to stronger relationships with the private sector.