Detailed below is a (non-exhaustive) checklist of what we would expect to see from a best of breed organisation in relation to the management of the customs trade process/systems function, covering both compliance and planning.

• Duty planning systems should be comprehensively integrated into the purchasing decision systems.
   
• Full control should be evident over the system producing the transaction value purchase invoice (used for customs clearance) for valuation planning purposes.
   
• Centralised methodical duty-minimisation oriented classification systems shared across divisions.
   
• Stock tracking systems should hold all customs-relevant information for each consignment, to provide a full audit trail.
   
• An intranet site with full, up to date details of contacts, processes and procedures for customs control purposes.
   
• An intranet-based "early warning" and knowledge sharing procedure to help control and manage official audits and log correspondence and activity etc., with internet access to/from advisers where appropriate.
   
• Fully integrated paperless customs clearance procedures including simplified procedures.
   
• Monthly analysis and trend spotting for duty and VAT paid against various metrics including SKU.
   
• Full use of automated systems-based duty planning (avoidance and delay) procedures -post-importation where appropriate e.g.,customs warehousing, duty relief regimes.