Requirements and Strategies of Exerting Control in PCA

PCA and risk management are one of the most important discussions related to customs modernization.PCA means control of businessmen's books and documents after releasing from customs office. This procedure leads to the reduction of required time and costs and facilitate the process of releasing goods from customs office. Performing PCA specially in developing countries like Iran which seeks fundamental and effective reform  in customs rules and regulations, can lead to positive changes in commercial indices and customs services. In present study by surveying PCA's prerequisites suggested by international organizations and experiences of other countries,  we seek strategies  for exerting control in PCA process. To this end, effectiveness of five factors including customs rules and regulations ,infrastructures ,risk management  technics, human resources, and businessmen on PCA's performing strategies have been analyzed in the form of five major hypotheses .On the basis of hypotheses tests ,we came to the conclusion that independent variables affect  controlling strategies  of PCA. Therefore strategies with regard to PCA have been presented.