Managing customs risk and compliance: an integrated approach

Abstract

This article introduces a contemporary framework for managing compliance in the customs context that fully integrates the principal elements of customs risk and compliance management. In doing so, it explores the manifold resources that have been developed by the World Customs Organization (WCO) and other parties that may be used by administrations to support implementation of the framework. The integrated model draws together the author’s contribution to the literature over several years and provides practitioners with a logical and inclusive methodology for managing compliance at a strategic or operational level.