ࡱ> q sbjbjt+t+ "AAo]4L"    4B N! Z"$I#=%~"~"  P jE F2CANADA CUSTOMS & REVENUE AGENCY (CCRA) INTERNATIONAL CO-OPERATION IN TRADE FACILITATION Introduction In keeping with Canadian tradition of providing demand-driven and practical assistance, the CCRAs focus on trade facilitation projects has been on capacity building rather than on individual technical assistance activities. The overall objective is to help technical assistance recipients to increase their own ability to help themselves and to ensure that benefits are sustained beyond the life of each project. The CCRA has been committed to sharing its experience and knowledge in a practical way with other countries since the early 1980s. This endeavour has expanded in recent years in response to new challenges presented by the global economy, e-commerce, tax havens, trade liberalization, transational crime and the resulting need for increased international cooperation. The CCRA recently adopted an International Technical Assistance Strategic Framework which basically provides guidance for the management of the CCRAs international technical assistance activities in order to achieve focus, corporate consistency and cost effectiveness. The Framework is designed, among others, to identify countries and areas of expertise in which to concentrate our efforts. Much of the CCRAs technical assistance has been aimed at the simplification and harmonization of customs and tax procedures. While these are important elements, trade facilitation goes beyond customs to include standards, regulations, physical infrastructure and financial instruments. The CCRA delivers technical assistance to other countries through a range of customs and tax administration activities. These include capacity-building reforms, short-term consultations, training and learning events, study tours and, where appropriate, providing long-term advisors. Major Projects and Initiatives in Trade Facilitation and Customs Reform (1) Asia-Pacific Economic Co-operation (APEC) Sub-Committee on Customs Procedures (SCCP) The CCRA is very active in providing technical assistance on the implementation of the ϲʹ Valuation Code. The APEC Sub-Committee on Customs Procedures developed a comprehensive framework for technical assistance and human resource development which provided the basis for the Collective Action Plan (CAP) initiative. There are currently 13 CAP initiatives and of these, Canada is the coordinating economy for 3 i.e. ϲʹ Valuation Agreement, Clear Appeal Provisions and Common Data Elements. Over the last 2-3 years, the CCRA has been actively involved in providing training to APEC member economies, not only for the 3 initiatives it is coordinating but other CAP items, as follows: - 2 - ϲʹ Valuation Agreement (i.e. Thailand, China, Papua New Guinea, Philippines, Malaysia, Indonesia, Brunei, Vietnam, Chile, Peru) Clear Appeals Provisions (i.e. Philippines, Indonesia) Common Data Elements Adoption of the Principles of the HS Convention TRIPS (i.e. Thailand, Indonesia) Express Consignment Clearance (i.e. Vietnam, Philippines) WCO Kyoto Convention Temporary Importations Risk Management (2) ϲʹ Valuation Agreement Implementation in the Caribbean We also provided valuation training to the customs administrations of Barbados and Jamaica, under the auspices of the Caribbean Customs Law Enforcement Council (with IADB funding). For instance, a training session was held in January 2001 with the objective of increasing Jamaicas capacity to conduct valuation post-importation verifications and another session was held in March 2001 to address infrastructure issues, in support of the valuation program. (3) Trade Readiness Technical Assistance Project in Partnership with a University Research Group In partnership with the Carleton and Ottawa University Centre for Trade Policy and Law (CTPL), the CCRA is assisting six countries in Central America to implement the 8 business facilitation measures of the FTAA. The countries involved are Costa Rica, El Salvador, Guatemala, Nicaragua, Honduras and Panama. This three-year project presents a comprehensive approach to capacity building in the areas of trade policy development, business and trade facilitation instruments implementation and customs reform. The outcomes of the project are threefold: an expanded capacity to analyze trade policy issues and to participate in international trade negotiations as well as improved administration of trade agreements the ability to meet the obligations arising from the FTAA customs-related business facilitation measures and the ϲʹ Agreement on Customs Valuation and Rules of Origin improved and expanded business facilitation practices (uniform customs codes, procedures, harmonized system of classification, etc.) within the region. - 3 - (4) Facilitating Customs and Finance Reform in Benin The CCRA is also funded by CIDA to facilitate reform of the Customs and Inspection gnrale des Finances in Benin. This reform is part of a Benin government-wide reform facilitated by the Public Service Commission of Canada. Interestingly, Benin recently jointed the ϲʹ and the World Customs Organization (WCO) as a program participant through the Integrated Framework for Trade Related Technical Assistance. While the main thrust of the project will be to enhance the ability of the Benin authorities to increase revenues and facilitate import and export, a segment of the project will be carried out in partnership with other Canadian government departments to complement capacity development in tax policy, financial management and independent audit mechanisms. (5) Customs Reform and Modernization Program We have been extensively involved in the Customs Reform and Modernization Program of the WCO. To date, the CCRA participated in diagnostic studies in Pakistan, Cyprus, Latvia, Bahamas, Uganda, Senegal, Sri Lanka, Cuba, Mauritius and Namibia. The aim of the Diagnostic Studies process itself, which was developed by the WCO with the help of Canada and The Netherlands, is to facilitate the attainment by member revenue administrations of higher levels of effectiveness and efficiency in revenue collection, trade administration and law enforcement. The methodology is transferable to any type of government organization and therefore may be beneficial to organizations within the CCRA outside of the customs program. The WCO Diagnostic Study is a management tool designed to assist customs senior managers to make a self-assessment of the state of their organization and to plan for modernization. A special feature of the Diagnostic Study process is that it provides for an analysis of not only the functioning of the customs but also the environment in which it operates including its stakeholders expectations (the public, trade operators, other government departments, banks, etc.) Plans established through the Diagnostic Study form a solid foundation upon which to concentrate technical assistance and become the basis for evaluating improvement and value for money. (6) Organization for Economic Co-operation and Development The CCRA also works with the OECD in the provision of technical assistance to its non-member countries. The objective is to eliminate tax measures which distort trade and investment flows, prevent double taxation and counteract tax evasion and avoidance. This contributes to the OECDs overall objective of promoting economic development through free trade and the free movement of capital and labour. - 4 - This involves the delivery of tax training courses to senior tax administrators of emerging economies and the Russian Federation. Given its success in Central Eastern Europe and in order to encourage and assist non-member economies to adopt OECD standards, the OECD tax training program was extended to Africa and the Middle East, Asia and Latin America. The key objective of the program is a transfer of technical expertise which will allow the tax administrations of these countries to strengthen their legislative base and improve revenue collection, impacting on the overall economic health of the countries and the region. (7) India Capacity Development of Revenue Administration Project The CCRA is assisting the Government of India (GOI) in improving and modernizing its customs, excise and income tax administration and to the State of Rajasthan in improving its commercial tax administration. The CCRA works with GOI counterparts in five cooperative working groups: customs, excise, direct tax, training and information technology, to provide advice as required and to determine sub-projects and activities to be undertaken by each component of the project. The CCRA is also involved in developing a Model VAT Law and Administration Manual for use by the Indian States in establishing a VAT system. This $8.5 million project is funded by CIDA and is scheduled to end in 2002. (8) Customs Laboratory Czech Republic and Thailand The Laboratory and Scientific Services in Ottawa is an international leader in detection technology and has trained scientists in many parts of the world on how to analyze goods crossing the countrys borders. As a result, recipients are better able to collect the appropriate duties and taxes and control the cross-border flow of goods, especially countraband alcohol, arms and narcotics. For instance Czech customs scientists were trained on how to use contraband detection technology, and were generally better able to analyze and categorize imported products such as textiles, plastics, ceramics and spirits. A viable customs laboratory system is now in place, including a central laboratory in Prague and six small regional laboratories. - 5 - (9) Ukraine Customs Code At the request of the World Bank, two CCRA experts carried out a review of the Ukrainian Customs Code in order to determine whether the Code and any proposed amendments supported the World Banks requirement for regulatory policy reforms that encourage economic development and global integration. In particular, whether: the Code, in its current form, complies with ϲʹ and WCO standards and international best practices the Code succeeds in unifying and streamlining customs procedures, rendering them transparent to traders the Code reduces the possibility for arbitrary or discretionary application of customs rules and procedures proposed amendments, if any, enhance or detract from the quality of the Code further amendments are needed to strengthen the Code and its compliance with international standards. May 4, 2001 CANADA CUSTOMS & REVENUE AGENCY (CCRA) INTERNATIONAL CO-OPERATION FISCAL YEAR 1999-2000 (Projects funded directly by Canada or through regional or international organizations - *CCRA also provided assistance to recipients on a cost-recovery basis) Argentina - Revenue Administration 1. Assessment of telephone consultation services & advice in developing a client services strategy Buenos Aires, Argentina 1999-05-17 - 1999-05-21 Asia-Pacific Economic Cooperation (APEC) 2. Technical expert to the second APEC workshop to provide member economies with training in the concepts and processes of risk management Melbourne, Australia 1999-11-08 - 1999-11-20 3. Assistance on ϲʹ Customs Valuation Agreement Malacca, Malaysia 1999-05-14 - 1999-05-18 4. Assistance in the implementation of the ϲʹ Customs Valuation Agreement Bandar Seri Bagawan, Brunei 1999-06-07 - 1999-06-12 5. Assistance in the implementation of the ϲʹ Customs Valuation Agreement Vina del Mar, Chile 1999-07-02 - 1999-07-11 6. Technical assistance on ϲʹ Customs Valuation Agreement China 1999-08-09 - 1999-08-13 7. Assist Chinese customs officials to establish/ improve their border measures dealing with intellectual property rights Kunming, China 1999-11-08 - 1999-11-12 8. Assistance on the implementation of the ϲʹ Customs Valuation Agreement Jakarta, Indonesia 1999-05-17 - 1999-05-22 9. Assist in establishing/improving border measures dealing with intellectual property rights (APEC Collective Action Plan on Trade Related Aspects on Intellectual Property Rights (TRIPS) Jakarta, Indonesia 1999-07-26 - 1999-07-30 10. Assistance on ϲʹ Customs Valuation Agreement and introduction to transfer pricing Port Moresby, Papua New Guinea 1999-06-21 - 1999-06-25 11. Assistance on ϲʹ Customs Valuation Agreement Lima, Peru 1999-06-21 - 1999-06-25 12. Assistance on ϲʹ Customs Valuation Agreement Manila, Philippines 1999-05-24 - 1999-05-28 13. Assistance on ϲʹ Customs Valuation Agreement Bangkok, Thailand 1999-06-10 - 1999-06-20 14. Assistance on ϲʹ Customs Valuation Agreement Hanoi, Vietnam 1999-08-02 - 1999-08-05 Azerbaijan 15. Tax/Social Security Collections Needs Assessment Mission on behalf of the World Bank Baku, Azerbaijan 2000-02-17 2000-02-27 Bnin 16. Mission d'identification des besoins de l'administration des douanes du Bnin. Cotonou, Bnin 1999-11-15 - 1999-11-24 - 3 - Bolivia Needs Assessment Tax Collection Risk Assessment Information System La Paz, Bolivia 1999 -07-16 1999-07-16 18. Bolivia Tax Collection Reform Project (Part II Needs Assessment) Ottawa, Canada 1999-10-27 1999-10-29 Tax Audit Collection Course in the Hydrocarbons Sector La Paz, Bolivia 2000-01-10 2000-01-28 20. Training Techniques Session for Bolivian Tax Audit Collection Course Participants La Paz, Bolivia 2000-01-31 2000-02-04 Brazil 21. Financial Policy Seminar Sharing of best practices on the use of technology as applied to tax audit Victoria, Brazil 1999-10-19 1999-10-21 Bulgaria 22. Technology/knowledge transfer on the administration and technical operation of a customs and revenue laboratory Sofia, Bulgaria Caribbean Customs Law Enforcement Council (CCLEC) Assistance in implementation of the ϲʹ Customs Valuation Agreement (Module 2: Organizing the Infrastructure of the Valuation Program) Barbados 1999-10-28 1999-11-05 - 4 - Assistance in implementation of the ϲʹ Customs Valuation Agreement (Module 3: Post Importation Environment) Bridgetown, Barbados 2000-03-27 - 2000-03-31 25. Preparatory session for the development of CCLEC Valuation Training Workshop Trinidad & Tobago 1999-04-26 - 1999-04-27 26. Mentoring Program - Regional Airport Anti-Smuggling Initiative (RAASI) Barbados & Antigua 1999-04-01 - 1999-04-30 27. Regional Clearance Systems Project - Intelligence Awareness Training for CCLEC Senior Managers Castries, St. Lucia 1999-05-22 - 1999-05-29 28. Middle-Management Training Course Castries, St. Lucia 1999-07-03 - 1999-07-18 Assistance in implementation of the ϲʹ Customs Valuation Agreement (Module I: Complexities of the ϲʹ Agreement) Barbados, Barbados 2000-02-15 - 2000-02-24 30. Regional Airport Anti-Smuggling Initiative (RAASI), Phase 2 Develop interrogation, investigative and examination techniques in air environment Kingston, St. Lucia, Jamaica, Barbados, Grenada, Antigua 2000-02-09 - 2000-02-27 31. Provide training on Precursor and Risk Profiling to Jamaica Customs Officers Kingston, Jamaica 2000-03-11 - 2000-03-31 Cuba Tax Assistance Project 32. The Cuba Tax Assistance Project is an initiative sponsored by CIDA and for which the CCRA is the executing agency. The overall goal of the project is to improve the ability of the Cuban government to administer tax policy. - 5 - Czech Republic 33. Presentation at the Workshop of the Customs Technical Laboratories Prague, Czech Republic 1999-05-24 - 1999-05-27 Dominica 34. Detector dog training for Dominica Customs Rigaud Learning Centre, Quebec, Canada 1999-04-06 - 1999-06-11 Iceland 35. Ionscan 400 (Drug detector) training for 2 Iceland Customs Officials Ottawa, Canada 1999-12-06 - 1999-12-07 India 36. Capacity Development of Revenue Administration Project - To assist the Government of India (GOI) in improving and modernizing their customs, excise and income tax administration and to the State of Rajasthan to improve its commercial tax administration. CCRA participants work with GOI counterparts in five cooperative working groups (Customs, Excise, Direct Tax, Training and Information Technology) to provide advice as required and to determine sub projects and activities to be undertaken by each component of the project. In addition, CCRA is providing assistance in developing a Model VAT Law and Administration Manual for use by the Indian States in establishing a VAT system. Inter-American Center of Tax Administrators (CIAT) 37. Seminar on the Control and Transfer Pricing for MERCOSUR countries Buenos Aires, Argentina 1999-11-15 - 1999-11-20 - 6 - Latvia 38. Seminar on Special Import Measures Act. Ottawa, Canada 1999-11-02 - 1999-11-02 Lithuania & Estonia 39. Officials from Lithuania and Estonia participated in the Baltic Economic Management Training Program Ottawa, Canada 1999-10-18 - 1999-10-21 Organization for Economic Cooperation and Development (OECD) 40. Deliver a GST implementation presentation at the International Conference on Managing Tax Reform Vienna, Austria 1999-07-06 - 1999-07-07 41. Deliver a Tax Collection Course for NIS Tax administrations Ankara, Turkey 1999-10-08 - 1999-10-17 42. Workshop on Capital Flight and Tax Evasion and Avoidance Santiago, Chile 1999-10-25 - 1999-10-29 43. Deliver a course on "Principles of International Taxation" to participants from Latin and South America Mexico City, Mexico 1999-11-22 - 1999-11-26 44. Deliver a Seminar on Taxpayers Rights and Obligations to NIS Tax administrations. Ankara, Turkey 2000-02-14 - 2000-02-18 45. Deliver a seminar on Capital Flight and Tax Evasion and Avoidance. Moscow, Russia 2000-02-10 - 2000-02-24 - 7 - 46. Principles of International Taxation and Tax Treaties Mexico City, Mexico November 2000 47. Co-facilitate a Seminar on Developing and Maintaining Training Organizations for the Chinese State Administration of Taxes at the Vienna Tax Centre Vienna, Austria 1999-04-12 - 1999-04-23 48. Deliver a Seminar on Principles of International Taxation and Tax Treaties Beijing, China 2000-03-06 - 2000-03-11 Romania 49. Assistance to the Romanian Customs Laboratory as set out in a one-year laboratory training program Bucharest 1999-05-30 - 1999-06-05 50. Assistance on contraband detection to Romanian Customs Laboratory Ottawa, Canada 1999-09-27 - 1999-10-01 Russia 51. Study tour of 14 government representatives as part of the Yeltsin Democracy Fellowship Program Ottawa, Canada 1999-05-31 - 1999-06-02 Slovakia 52. Technical Assistance on contraband detection to the Slovak Customs Directorate Bratislava, Slovakia 1999-05-30 - 1999-06-05 - 8 - South Africa 53. Implementation of UNDCP project aimed at improving the control capacities of drug law enforcement in Eastern/Southern African Seaports Durban, South Africa 1999-09-03 - 1999-10-09 Thailand 54. Visit by 18 Thai delegates to study a Canadian Gasohol project and Excise Duty application Ottawa, Canada 1999-06-06 - 1999-06-07 Uganda 55. Audit training in the large manufacturing sector Kampala, Uganda 2000-02-28 - 2000-03-24 Ukraine 56. Review the Ukraine Customs Code Ottawa, Canada 1999-09-01 - 1999-09-15 United Arab Emirates 57. Develop an evaluation guide and conduct interviews to assess the capacity of actual and potential Dubai Customs senior managers Dubai, UAE 1999-05-08 - 1999-05-26 Uruguay 58. Transfer Pricing and International Tax Audit Seminar. Co-delivered with French taxation Montevideo, Uruguay 2000-03-13 - 2000-03-17 - 9 - World Customs Organization (WCO) 59. Facilitate a self diagnostic study of the Vietnamese Customs Administration Hanoi, Vietnam 2000-02-15 - 2000-02-26 60. Review and modify existing WCO compliance and enforcement publications Brussels, Belgium 1999-06-20 - 1999-06-27 61. Formalize, in conjunction with management training experts from France, Great Britain and Switzerland a training manual for the Fellowship Management Course Liestal, Switzerland 1999-08-30 - 1999-09-03 62. Fellowship Management Course (English) Brussels, Belgium 1999-10-11 - 1999-10-22 63. Fellowship Management Course (French) Brussels, Belgium 2000-02-21 - 2000-03-03 CANADA CUSTOMS & REVENUE AGENCY INTERNATIONAL CO-OPERATION FISCAL YEAR 2000-2001 (Projects funded directly by Canada or through regional or international organizations *CCRA also provided assistance to recipients on a cost recovery basis) Asia-Pacific Economic Cooperation (APEC) 1. Provision of expert advice to Hong Kong customs on the implementation of a risk management regime China June 12-16, 2000 Cuba 2. Canada-Cuba Tax Assistance Project - This initiative is sponsored by the Canadian International Development Agency (CIDA) and for which the CCRA is the executing agency. The overall goal of the project is to improve the ability of the Cuban government to administer tax policy. Cuba April 2000 - March 2001 Caribbean Customs Law Enforcement Council (CCLEC) 3. Implementation of customs intelligence units St. Lucia July 7-8, 2000 4. Management Training Course St. Lucia September 18-29, 2000 5. Assistance in the delivery of basic airport interdiction skills training St. Lucia October 8-November 3, 2000 6. Participate in the review of the activities of the Joint Intelligence Office in Puerto Rico St. Lucia October 12-13, 2000 - 2 - 7. Co-facilitation of first CCLEC/WCO Integrity Workshop Castries, St. Lucia October 16-20, 2000 8. Facilitate the design of customs intelligence units St. Lucia October 21-27, 2000 9. ϲʹ Customs Valuation Agreement Implementation Fact-finding missions Jamaica November 14-16, 2000 10. ϲʹ Customs Valuation Agreement Implementation - Complexities of the ϲʹ Agreement Jamaica January 3-12, 2001 11. ϲʹ Customs Valuation Agreement Implementation - Post Importation Environment Jamaica January 31 - February 9, 2001 Francophonie 12. Tax audit seminar for African francophone countries Montreal July 31 - August 11, 2000 India 13. Capacity Development of Revenue Administration Project - Assistance to the Government of India (GOI) in improving and modernizing their customs, excise and income tax administration and to the State of Rajasthan in improving its commercial tax administration. CCRA participants work with GOI counterparts in five cooperative working groups (Customs, Excise, Direct Tax, Training and Information Technology) to provide advice as required and to determine sub projects and activities to be undertaken by each component of the project. In addition, CCRA provides assistance in developing a Model VAT Law and Administration Manual for use by the Indian States in establishing a VAT system. India April 1, 2000 - March 31, 2001 - 3 - Mexico 14. Conference - 100th Anniversary of the Mexican Customs Laboratory Mexico November 22-26, 2000 Organization for Economic Cooperation and Development (OECD) 15. Workshop on Taxation of Natural Resources Ankara, Turkey May 8-12, 2000 International Taxation and Tax Treaties ISTAX-OECD Seminar Japan October 10-13, 2000 17. Workshop on Developing and Maintaining Training Organizations in Budapest, Hungary (for Chinese tax officials) November 13-24, 2000 18. Transfer Pricing (Introductory) Tianjin, China February 12-16, 2001 19. Seminar on Resolving Tax Disputes St. Petersburg, Russia February 19-23, 2001 20. Evaluation Group Meeting to design a questionnaire and scoring system for the new evaluation strategy of the OECD. Paris, France February 27-28, 2001 21. Seminar on Indirect Methods of Taxation Ankara, Turkey March 12-16, 2001 22. Regional Seminar on the Exchange of Information and Bank Secrecy Yaounde, Cameroon March 26-30, 2001 - 4 - Peru Mission on express consignment clearance training Peru August 20-23, 2000 24. Valuation Workshop for Peruvian customs officials Peru October 2-13, 2000 Philippines 25. Meetings with program and fund managers at the Asian International Development Bank (ADB) to explore opportunities for funding CCRA TA activities in priority countries in the Asia-Pacific region Philippines December 12-14, 2000 Romania 26. Canada/Romania laboratory assistance project Romania April 2000 - March 2001 Russia 27. Build a constructive 4-year Canada-Russia program of cooperation under the tax dispute resolution component of the judicial partnership programme Russia May 19 - June 19, 2000 28. Share lessons learned in a tax environment and address management and strategic planning issues Russia November 13-17, 2000 - 5 - Slovakia 29. Provision of technical assistance to the Slovak Customs laboratory and give a presentation to the European Customs Chemists Conference in Rome Rome/Slovakia October 14-29, 2000 Suriname - Inter-American Center of Tax Administrators (CIAT) 30. Assignment of an audit and an organisational development expert June 2000 - June 2001) Thailand 31. Canada/Thailand Laboratory Assistance Project Thailand April 2000 - March 2001 World Customs Organization (WCO) 32. Fellowship Program Management Course (for English speaking administrations) Brussels October 9-20, 2000 33. International Senior Managers Valuation Seminar (provision of 2 lecturers) Brussels October 23-27, 2000 34. Forum on New Training Technologies To deliver a presentation on E-learning solutions to reduce costs and to reach more learners, more quickly March 1-2, 2001 35. Fellowship Program Management Course (for French speaking administrations) Brussels March 5-16, 2001 36. WCO Integrity Workshop Paraguay Spring 2001 37. ϲʹ Customs Valuation Agreement Implementation Organizing the Infrastructure of the Valuation Program Jamaica March 2-16, 2001 CANADA CUSTOMS & REVENUE AGENCY INTERNATIONAL CO-OPERATION FISCAL YEAR 2001-2002 (Projects funded directly by Canada or through regional or international organizations *CCRA also provided assistance to recipients on a cost recovery basis) Azerbaijan 1. Tax/social security collections needs assessment mission (phase 2) Azerbaijan April 2001 (planned) Benin (Ministry of Finance) 2. Customs and Finance Reform Project - This 3-year project (April 2001 to March 2004) is aimed at modernizing and strengthening the capacity of the Benin Customs Administration as well as the Finance Inspectorate in the areas of: generation of revenues, streamlining of the customs process and expenditure control and monitoring. Benin Customs and Finance Reform Project - Preparatory mission Benin April 30-May 11, 2001 Central America 4. Trade Policy Capacity Development Project in partnership with the Centre for Trade Policy and Law (executing agency) - The outcome of this 3-year project (customs segment) is to assist six Central American countries to: meet their obligations arising from the FTAA (business facilitation measures) and the ϲʹ Agreements on Customs Valuation and Rules of Origin improve and expand business facilitation practices (uniform customs codes, procedures, harmonized system, etc.) within the region Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Inception mission: - 3 - Organization for Economic Cooperation and Development (OECD) 5. Meeting of the Advisory Group on Co-operation with Non-Member Countries Ankara, Turkey January 25, 2002 6. Meeting of the Board on Co-operation with Non-Member Countries Mexico April 18-19, 2001 Suriname - Inter-American Center of Tax Administrators (CIAT) 7. Assignment of an audit and an organisational development expert June 2000 - June 2001) Thailand 8. Middle Management Professional Development Program Thailand June 11-29, 2001 World Customs Organization (WCO) International Training for CCRA Officials Diagnostic Studies/Integrity Workshops April 9-12, 2001 Commercial Fraud Training Course Brazil April 23-27, 2001 11. WCO Training & Technical Assistance Group Meeting May 21-22, 2001 12. Rules of Origin Seminar Brazil May 2001 13. WCO Integrity Workshop Paraguay Spring 2001 - 3 - 14. 12th Session of the Technical Committee on Customs Valuation Presentation on Post Import Audit in Ensuring Compliance with the ϲʹ Customs Valuation Agreement May 28-29, 2001 Harmonized System Seminar Benin June 2001 16. Provision of technical expertise from the Marine Centre of Expertise South Africa Fall 2001 East Timor 17. Two 1-year assignments offered by the East Timor Revenue Service under a United Nations initiative. 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