While globalisation has increased the volume of international trade, revenues accruing to Revenue Authorities from customsduty have declined. This has necessitated the adoption of procedures by Revenue Authorities that seek to strike a balance between tax collection and trade facilitation.

Consequently, Revenue Authorities globally have adopted new approaches which seek to shift focus from customs compliance atentry points to carrying outpost clearance reviews.

Under this approach,Revenue Authorities releasea majority of shipments based on the importer declarations and only subject certain high risk consignments to further.