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The Mongolia Business Plus Initiative Project (BPI) implemented a training program for the Post Clearance Audit (PCA) Team in June 2015.
2015 · 43 pages

Abstract
The training aimed to equip new members of the PCA Team with the necessary skills and knowledge to effectively conduct post clearance control. The training program was devised by Laurrie Gidley, the main author of the report, in consultation with Mr. Amgalan from Chemonics, Ulaanbaatar. The training program consisted of five courses, adapted from the 2013 training, and covered topics such as valuation, interview skills, post clearance audit, post clearance compliance, and tax planning, tax avoidance, fraud, and transfer pricing. The courses were designed to meet the perceived needs of the PCA Team and were based on Mongolian Customs Law, the General Agreement on Tariffs and Trade (GATT) Customs Valuation Agreement (CVA), and the Organisation for Economic Cooperation and Development (OECD) Transfer Pricing studies. The training program was delivered over a period of 12 days, starting immediately upon the consultant's arrival in Ulaanbaatar on June 8, 2015. The training was attended by members of the PCA Team, and certificates were presented to all students at a closing ceremony on June 19, 2015. The ceremony was attended by senior officials from the Customs General Administration (CGA), including Jargalsaikhan, Director of the PCA department, and Gankhuyag, Head of Customs Classification and Valuation Division. The training program was designed to provide the PCA Team with the necessary skills and knowledge to effectively conduct post clearance control and to improve the efficiency and effectiveness of customs clearance in Mongolia. The program was part of the BPI project, which aimed to improve the business environment in Mongolia and to increase trade and investment in the country. The PCA Team plays a critical role in ensuring that customs clearance is conducted in accordance with Mongolian Customs Law and international standards. The team is responsible for conducting post clearance audits and ensuring that imported goods are cleared in accordance with the relevant regulations. The training program was designed to equip the PCA Team with the necessary skills and knowledge to effectively conduct these tasks and to improve the overall efficiency and effectiveness of customs clearance in Mongolia. The training program was also designed to take into account the specific needs and challenges of the PCA Team in Mongolia. The program was adapted from the 2013 training and was based on the latest international standards and best practices in customs clearance. The program was delivered by a consultant with expertise in customs clearance and post clearance audit, and was attended by members of the PCA Team who were responsible for conducting customs clearance in Mongolia. The success of the training program was evident in the positive feedback received from the PCA Team members who attended the training. The program was well-received and was seen as an important step in improving the efficiency and effectiveness of customs clearance in Mongolia. The program was also seen as an important step in improving the business environment in Mongolia and in increasing trade and investment in the country.
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