A nation's trade arteries function much like blood vessels in the human body—when flowing efficiently, they foster economic prosperity, but congestion can stifle development. The Kingdom of Eswatini (formerly Swaziland) now confronts this challenge as it seeks to optimize customs procedures while balancing trade facilitation with effective oversight. The World Customs Organization's Mercator Program has emerged as a catalyst for strengthening Eswatini's post-clearance audit capabilities.
Project Origins: CHOGM-Funded Collaboration
This diagnostic mission on Post-Clearance Audit (PCA) capabilities follows an August 2018 Mercator scoping exercise. Conducted from December 3-7 in Mbabane, the assessment received funding through a collaborative initiative between Her Majesty's Revenue and Customs (HMRC), WCO, and the United Nations Conference on Trade and Development (UNCTAD). The financial support originated from the Commonwealth Heads of Government Meeting (CHOGM) fund, administered through HMRC as part of the broader Mercator Program framework.
Comprehensive Evaluation Identifies Critical Needs
The diagnostic mission conducted a thorough evaluation of Eswatini's PCA systems, identifying institutional bottlenecks and proposing targeted improvements. WCO experts engaged in extensive consultations with multiple divisions of the Eswatini Revenue Authority (SRA), including:
- Intelligence and Investigations: Responsible for risk analysis and trade-related inquiries
- Anti-Smuggling: Combats illicit trade activities
- Warehouse Inspection: Oversees bonded storage facilities
- ICT: Provides technological infrastructure support
- ASYCUDA: Manages the automated customs declaration system
- Legal Affairs: Ensures regulatory compliance
- Origin, Tariff and Valuation: Determines import duty calculations
- Human Resources: Manages workforce development
The assessment team conducted field visits to critical trade nodes including the Ngwenya border post, Customs Processing Hub (CPH), and Inland Container Depot (ICD) to evaluate clearance procedures firsthand. These observations informed concrete recommendations for streamlining trade processes while maintaining regulatory oversight.
Synergy With Risk Management Framework
The PCA diagnostic coincided with a parallel risk management assessment, highlighting how post-clearance audits can enhance compliance monitoring while minimizing disruptions to legitimate trade. This integrated approach allows customs authorities to focus resources on high-risk shipments while expediting low-risk transactions.
Strategic Recommendations for Capacity Building
The final report presented to SRA leadership outlined several key improvement areas:
- Strengthening the legal foundation for PCA operations
- Enhancing technical capabilities through specialized training
- Improving interdepartmental coordination mechanisms
- Developing comprehensive risk management protocols
- Fostering constructive engagement with trade stakeholders
SRA's Commissioner General acknowledged the value of WCO's technical assistance, noting that implementation of these recommendations would enhance operational efficiency while supporting national economic development objectives.
The Mercator Program continues demonstrating its global impact by assisting developing nations with Trade Facilitation Agreement implementation. Eswatini's experience provides a replicable model for balancing regulatory control with trade facilitation priorities.