ANNUAL REPORT & STATEMENT OF ACCOUNTS 63 P: R EVENUE P ROTECTION D IVISION The Division is mandated to enhance revenue collection by ensuring that imported goods are correctly classified in accordance with the Common External Tariff (CET), that the proper Commodity Processing Codes (CPCs) are used and are consistent with GRA’s Regime Breakdown of Codes and that the valuation method used for imported goods are applied according to the General Agreement on Tariffs and Trade/World Trade Organisation (GATT/WTO). During the year under consideration, staff of the Revenue Protection Division selected a total of three thousand, one hundred and ninety-one (3,191) declarations for review and completed three thousand, one hundred and eighty-six (3,186). During the process of carrying out the review of those declarations, seven hundred and eighty-five (785) reports were prepared recommending physical examination of cargo and/or verification of the declared particulars while post clearance audits were recommended for eleven (11) declarations. Of the reviews completed, two thousand, two hundred and seventy-nine (2,279) reports were prepared recommending the payment of additional taxes while nine hundred and seven (907) declarations were accepted with declared values and other declared particulars. The additional taxes identified after document reviews amounted to Mb Qb: C ONTAINER S CANNER AND G OODS E XAMINATION D IVISION The Division comprises two (2) sections namely the Container Scanner Section and the Goods Examination Section. The Goods Examination Section is mandated to conduct physical examinations of imported and exported cargo to ensure they are consistent with their declarations, to prevent the passage of illegal items/un-customed goods and narcotic substances through the ports of entry and to ensure that the correct duties and taxes are applied. The Container Scanner Section is mandated to use the scanners to facilitate a more advanced and efficient system of examination of containerized cargo for narcotic substances to meet international requirements. A mobile scanner, which became operational in January 2014, is used to scan imported cargo while the Portal Scanner is used to scan containerised cargo for export. As a result of the fifty-one (51) declarations relating to imports which were flagged for scanning, staff attached to the Container Scanner Section issued forty-two (42) letters to importers to present their containers for scanning. One hundred and nineteen (119) containers were scheduled for scanning, one hundred and seventeen (117) were scanned and one hundred and ten (110) records were made indicating the results of scanning on the Form C. In addition, three thousand, six hundred and fifty-three (3,653) letters were issued to exporters to present containers to be scanned based on the same amount of declarations that were flagged. Twelve thousand, three hundred and fifty-two (12,352) containers were scheduled for scanning and eleven thousand, seven hundred and forty-five (11,745) were scanned. Also, eleven thousand, eight hundred and forty-eight