Customs Declaration Processing System Detailed User and ...

DETAILED USER & TECHNICAL REQUIREMENTS FOR CDPS
AND USE-CASE MODELS
Ref: PHASE V
4.4.4 Business Process and Security Requirements
- Data management = Central administration of Macedonian customs administration shall create and
maintain the Tarim (TARIC) data.
- Data dissemination = A daily update file is produced and made available for all Macedonian customs
offices, Data Dissemination System (to traders and associations) and other Macedonian ministries.
- Data consultation = Other Macedonian ministries and applications consult the TARIC data.
- Confidentiality = All parties within both the Central administration of Macedonian customs
administration and all Macedonian customs offices must ensure that only legitimate users are able to
gain access to the confidential Tarim (TARIC) data.
4.5 Accounting management system sub-application
4.5.1 General conditions of Accounting management system sub-application
- The revenue collection is one of their primary functions. Therefore the automation of the revenue
accounting process via Accounting management system sub-application is an essential part of any
integrated Customs IT system and it should be closely connected with CDPS. The Accounting
management system sub-application (revenue accounting system) must:
o account for all duties collected and refunded;
o provide a mechanism for the collection and refund of duties at the time of clearance;
o provide a mechanism for the deferment of duty payments for a specified period.
- The application of a deferred payments system requires the establishment of a trader registration system.
This controls the guarantees and identifies the revenues payable over a specified period of time.
- In the Accounting management system sub-application (revenue accounting system) the following tasks
are ideally suited to the application of IT:
o automated control of duty security, i.e. the communication with the Guarantee management subapplication;
o maintenance of the traders' deferred payment accounts; and
o production of fast and accurate revenue accounts.
- At the time of clearance, duty can be collected by accepting cash, cheques, bank drafts, credit cards and
debit cards from the declarant and/or by using real-time electronic funds transfer payment methods.
- Macedonian Customs Authorities must be able to reconcile the actual duties collected with the total
duties calculated by the CDPS (goods declaration system). Typically, the system should record the actual
duty amounts collected for each transaction together with the MRN and the means of payment.
Normally, the type of duty (customs duty, VAT, excise, export tax, etc.) with the corresponding amount
is also recorded, thus allowing the Macedonian Customs Authorities to determine for each declaration
how much duty is collected for each duty type.
- The acceptance of payment cards means that Macedonian Customs Authorities shall install the necessary
technology linking the Customs offices to the banking system, in order to validate the details on the card
and ensure acceptance of the total duty amounts.
- The application of a deferred payments system differs significantly from the collection of duty at the
time of clearance. Such systems are based on maintaining individual accounting information for each
approved declarant or trader. Normally, a maximum limit on deferred duty is agreed between the trader,
Macedonian Customs Authorities and the trader’s bank through the issuing of a guarantee. Details of this
amount, together with details of each transaction (MRN - Customs declaration number and duty
payable), are maintained on a database, which is linked to the traders registration system. With the
implementation of an automated revenue collection system, a national deferred payment system can be
easily administered.
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