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The African Continental Free Trade Area
(World Bank, Washington, DC, 2020-07-27) World Bank
The African Continental Free Trade Area (AfCFTA) agreement will create the largest free trade area in the world, measured by the number of countries participating. The pact will connect 1.3 billion people across 55 countries with a combined GDP valued at $3.4 trillion. It has the potential to lift 30 million people out of extreme poverty by 2035. But achieving its full potential will depend on putting in place significant policy reforms and trade facilitation measures. The scope of the agreement is considerable. It will reduce tariffs among member countries and cover policy areas, such as trade facilitation and services, as well as regulatory measures, such as sanitary standards and technical barriers to trade. It will complement existing subregional economic communities and trade agreements by offering a continent-wide regulatory framework and by regulating policy areas—such as investment and intellectual property rights protection—that have not been covered in most subregional agreements. The African Continental Free Trade Area: Economic and Distributional Effects quantifies the long-term implications of the agreement for growth, trade, poverty reduction, and employment. Its analysis goes beyond that in previous studies that have largely focused on tariff and nontariff barriers in goods—by including the effects of services and trade facilitation measures, as well as the distributional impacts on poverty, employment, and wages of female and male workers. It is designed to guide policy makers as they develop and implement the extensive range of reforms needed to realize the substantial rewards that the agreement offers. The analysis shows that full implementation of AfCFTA could boost income by 7 percent, or nearly $450 billion, in 2014 prices and market exchange rates. The agreement would also significantly expand African trade—particularly intraregional trade in manufacturing. In addition, it would increase employment opportunities and wages for unskilled workers and help close the wage gap between men and women.
Border Management Modernization
(World Bank, Washington, DC, 2011) McLinden, Gerard; Fanta, Enrique; Widdowson, David; Doyle, Tom
This book provides border management policymakers and reformers with a broad survey of key developments in and principles for improving trade facilitation through better border management, including practical advice on particular issues. In contrast to the traditional border management reform agenda, with its focus on improving customs operations, this book addresses both customs reform and areas well beyond customs-a significant broadening of scope. The book thus presents a new, more comprehensive approach to trade facilitation through border management reform: an approach that embraces a much wider, 'whole of government' perspective. The objective of this book is to summarize and provide guidance on what constitutes good practices in border management-looking beyond customs clearance. The contributions to the volume make clear that there are no simple or universally applicable solutions. Instead, the aim is to provide a range of general guidelines that can be used to better understand the complex border management environment and the interdependencies and interrelationships that collectively need to be addressed to secure meaningful change and improvement.
A Comparative Evaluation of the Impact of Stays of Applications and Duty Remission Schemes On Customs Revenue at KRA
(Kenya School of Revenue Administration, 18-08-21) Bukachi, Felix; Kasibo, Abakuk; Job, Kavoya
The East African Community (EAC) was established in 1999 and the partner states to the EAC treaty agreed to eliminate by 2010 internal tariffs based on the principle of asymmetry. The partner states also agreed to set a three-band Common External Tariff (CET) with 0% for raw materials, capital goods and agricultural inputs; 10% for intermediate goods and essential industrial inputs and 25% for finished Consumer products. The EAC Partner states including Kenya adopted the use of Stay of Application of EAC CET and Duty remission schemes as a way of protecting infant domestic industries and boosting manufacturing for export. In view of increased state revenues collection by Kenya Revenue Authority (KRA) and the ballooning government expenditure, Kenya has been operating on deficit financing which has prompted the Government of Kenya (GoK) through Treasury to opt for foreign loans borrowings to bridge the existing revenue gap. The purpose of this research was to undertake a comparative evaluation of the impact of Stay of applications and Duty remission schemes on Customs revenue at KRA. The General Equilibrium Theory of Effective Protection and Resource Allocation and the Optimal Tariff Theory are the theoretical framework that underpinned this research. The research adopted explanatory research design using quantitative approach and relied on secondary data sourced from KRA Customs department. From the findings of the simple regression analysis, it was established that both Stay of Applications of EACCET and Duty Remission Schemes accounted for Customs Revenue Collection Forgone by KRA. However, Duty Remission Schemes accounted for more variance in the forgone Customs Revenue by KRA compared to the Stay of Applications of EACCET. It was also established that for every unit increase in Stay of Applications of EACCET, there was a 14.920 Currency units increase in Customs Revenue Collection Forgone by KRA. Likewise, it was also established that for a unit increase in Duty Remission, there was a 43.829 Currency units increase in Customs Revenue Collection Forgone by KRA other factors held constant. Therefore, the study concluded that Duty remissions accounted for more variance in the Customs Revenue Collection Forgone by KRA. At the same time, increased usage of country-level deviations from the common tariff schedule through Stay of Application of EAC CET and Duty remission schemes has rendered the Common External Tariff of the Customs union less “common” negatively affecting Customs revenues. From the research findings, it was established that use of Stays of Applications EACCET’s as well as the high uptake of the Duty Remission by local entities have negative impact in terms of Customs revenue forgone. To safeguard Customs revenue, the research recommended that the GoK through its representatives in the Duty remission Committees and EAC Council should ensure that there is no double uptake of both Duty Remissions and Stays of Applications of EACCET by the same entities
Coordinated Border Management and Trade Facilitation at Namanga Border Post, Kenya
(Kenya School of Revenue Administration, 2023-11) Moraa, Catherine Ondari; Nekesa, Marion
Trade facilitation at the Namanga border post is currently facing a number of challenges that result into delays of clearance of goods across the Kenya -Tanzania border. The situation often encourages increased smuggling of goods as traders try to use shortcuts to avoid government agencies’ bureaucracies that always cause losses to several businesses due to delayed movement of commodities across the border. All these challenges are associated with disjointed coordination of trading by different agencies involved. The purpose of this study was to establish the effect of coordinated border management on trade facilitation in Kenya, focusing on Namanga one-stop border point. Specific objectives of the study included: to establish the effect of cooperation among border agencies, coordination between border agencies, border collaboration challenges between border agencies, coexistence among border agencies, and the effect of communication among border agencies on trade facilitation at the Namanga border point. New Trade Theory and Export Base Theory were used in the study. The study adopted causal research design and a target population of 140 staff of border control agencies at Namanga Border Point. Census was used to include all of them in the study where primary data was collected using a structured questionnaire and analyzed using descriptive (frequencies & percentages) and inferential(multiple linear regression) data analysis methods. The study’s key findings indicated that a unit increase in cooperation among border agencies would lead to a 0.153 increase in Trade facilitation at Namanga Border Post (β1=0.153, p=0.008<0.05); a unit increase in for Coordination of border agencies would lead to a 0.246 increase in Trade facilitation at Namanga Border Post (β2=0.246, p=0.014<0.05); a unit increase in Collaboration between border agencies would lead to a 0.123 increase in Trade facilitation at Namanga Border Post (β3=0.123, p=0.03<0.05); a unit increase in Coexistence among border agencies would lead to a 0.232 increase in Trade facilitation at Namanga Border Post (β4=0.232, p=0.001<0.05); a unit increase in cooperation among border agencies would lead to a 0.331 increase in Trade facilitation at Namanga Border Post β5=0.331, p=0.000<0.05). The study concluded that coordinated border management has a significant effect on trade facilitation at Namanga border post. The study recommended that there is need for the government and other key stakeholders to adopt international standards and tools of trade, such as SAFE Framework of Standards and performance of Time Release Study (TRS), that will help the identify bottlenecks and the border and address them efficiently. The study suggested that a comparative study should be carried out on the effect of coordinated border management on trade facilitation in at least two border points. A study should also be conducted on how the government is addressing challenges of coordinated border management to improve trade facilitation.
Cordinated Border Management (CBM): an inclusive approach for connecting stakeholders
(World Customs Organization, 2020-12-16) WCO
The latest version of the Coordinated Border Management (CBM) Compendium contains a number of new features and aims to comprehensively support Customs administrations, Cross-Border Regulatory Agencies (CBRAs) and international organizations in strengthening implementation of CBM in various fields. The concept of CBM has existed for many years and refers to a coordinated approach by border control agencies, both domestic and international, in the context of seeking greater efficiencies in managing trade and travel flows, while maintaining a balance with compliance requirements. The updated version of the Compendium briefly describes various WCO instruments and tools that are relevant to further supporting CBM implementation. Among these are the Revised Kyoto Convention, Risk Management, Single Window, the WCO Data Model and the SAFE Framework of Standards. It also recognizes that CBRAs are guided in their work by other international standards, and that it is necessary for both Customs and CBRAs to acquire a working knowledge of each other’s standards in order to arrive at a common understanding that enhances CBM. The Compendium also includes a new section on cooperation between the WCO and the UPU. This section sets out potential opportunities for cooperation between Customs administrations and designated postal operators, including the exchange of advance electronic data aimed at improving risk management, trade facilitation and control of postal items, particularly in the context of growing e-commerce via post. Furthermore, the updated Compendium includes (in Annex I) examples of CBM-related practice and experience in the context of two countries, namely, Botswana and Finland. There is scope for other examples to be added during the next review/update of the Compendium. The Customs-Police Cooperation Handbook, developed by the WCO and INTERPOL, has also been included in the Compendium (appended as Annex 2). The Handbook presents a clear approach for Customs administrations to assess their current level of efficiency and effectiveness in cooperating with their respective Police authorities, and encourages Customs administrations to explore avenues to further strengthen cooperation. Against this backdrop, the WCO stands ready to support its Members with the implementation of the updated version of the CBM Compendium, with a view to improving cross-border trade and ensuring the security of international supply chains.
Customs Matters
(International Monetary Fund, 2022-07-15) Augusto A Perez Azcarraga; Tadatsugu Matsudaira; Gilles Montagnat-Rentier; Janos Nagy; R. James Clark
Customs administrations around the world face new challenges: an increasing volume of international trade, a revolution in new technologies, and fundamental changes in business models. The benefits of a well-performing customs administration are clear, as is the need to develop efficient, effective, fair, and modern customs administrations. Customs Matters analyzes the many changes and challenges customs administrations face and pro-poses ways to address them. By offering a cross-sectional view of the main aspects of customs ad-ministration, the book guides policymakers and customs officials as they evaluate the current state of their customs system with a view to developing, reinforcing, or relaunching their own roadmaps for customs modernization.
Customs Modernization Handbook
(Washington, DC: World Bank, 2005) De Wulf, Luc; Sokol, José B
This handbook aims to make a positive contribution to the efforts that many countries are undertaking to modernize their customs administrations. The handbook views a competent and well-organized customs service as one that successfully balances its various responsibilities to ensure a high level of compliance with revenue objectives and regulatory requirements while at the same time intervening as little as possible in the legitimate movement of goods and people across borders. The handbook recognizes that conditions differ greatly across countries, so that each customs administration will need to tailor its modernization efforts to national objectives, implementation capacities, and resource availability.
Deep Trade Agreements
(Washington, DC: World Bank, 2022-07-12) Rocha, Nadia; Ruta, Michele
International economic integration offers unexploited opportunities to Latin America and the Caribbean. This report studies how the region’s countries can leverage trade agreements to promote their economies’ participation in global value chains (GVCs).The gaps between potential and actual GVC integration follow from the region’s Economic fundamentals, such as geography, market size, institutions, and factor endowments. But policy choices matter as well. The report, based on new data and evidence, shows that trade agreements can drive policy reforms and help the region overcome some of its disadvantageous fundamentals. The report makes specific policy recommendations to guide Latin American and Caribbean countries in leveraging trade agreements to pursue greater international integration and economic growth. Four main findings emerge from the analysis: (i) Latin America and the Caribbean’s poor international integration and limited participation in GVCs have contributed to its low economic growth over the past decade; (ii) Although the region’s countries increasingly participate in preferential trade agreements (PTAs), there are gaps in the content of these agreements; (iii) Deep trade agreements present an avenue to promote trade and boost GVC integration and upgrading, thus contributing to improved economic performance; (iv) Four areas of deep integration - trade facilitation, regulatory cooperation, services, and state support - are priorities to improve these countries’ GVC participation and upgrading.
EAC Customs Valuation Manual: A Guide to the Customs Valuation of Imported Goods in the East African Community 2012
(East Afrcia Community, 2012) EAC
This Customs valuation manual is an EAC publication which sets out guidelines on operationalisation of the EAC Customs valuation provisions as set out in the EAC Customs Management Act, 2004 in order to determine the Customs values for ad valorem duty purposes of goods imported into the Community. The manual spells out in detail the application of the six methods of determining the customs value, procedures of administering the methods, procedure for treatment of adjustments and institutional framework for implementation of the Customs valuation. This manual has been developed to enable uniform interpretation and application of Customs valuation provisions in the Community. It is designed to assist Customs officers and other officers involved in Customs valuation of imported goods. The manual can be used both as an operational instrument and in training of Customs officers and other stakeholders. Periodical review will be done on the manual to ensure that it is consistent with any new changes in trade both at regional and international level for which the Community circumscribe to.
Economic impact of OSBPs to the East Africa region
(Kenya School of Revenue Administration, 2020) Kapkai, Philip; Mwobobia, Beth; Kerubo, Christa; Muturi, Ann; Yoko, Konishi; Mugambi, Fred; Saidimu, Terra
The East Africa Community (EAC) was established with the aim of widening and deepening cooperation among the EAC Partner States and other regional economic communities in, among others, political, economic and social fields for their mutual benefit. One of the ways of reaping the economic and social benefits was through the establishment of One Stop Border Posts (OSBPs) as a trade facilitation tool applied at the borders, which promotes a coordinated and integrated approach to facilitate trade, the movement of people and improvement in security. The objective of this study was to establish the economic impact of OSBPs to the EAC. The study found a positive impact of OSBPs on revenue and trade facilitation. On the revenue frontier, the revenue trend line clearly indicates the revenue collected before and after establishment of OSBPs. Additionally, the study indicates the positive impact of OSBPs on trade facilitation through improvement of border crossing speed and efficiency thus a reduction on trade barriers and increase in trade volumes. It was also observed that there has been an increase in cross-border security which has led to a reduction in revenue leakages as well as better resource utilization through improved cross border cooperation and sharing of resources and intelligence. In light of these findings, the study recommends implementation of OSBPs to the other border points geared towards trade facilitation and revenue increase.
Effect of Customs Tariffs on the Financial Performance of Textile and Apparel Firms in Kenya.
(Kenya School of Revenue Administration, 2020) Bukachi, Felix; Gitonga, Doris; Kosgei, David
This research sought to appraise the effect of Customs Tariffs on the financial performance of Textile and Apparel Firms in Kenya. The research employed explanatory research design and used primary data. Primary data involved the use of closed ended structured questionnaire administered through face to face interviews using five-point Likert scale. The Senior managers and finance section heads of textile and apparel firms in Kenya formed the respondents. Stratified random sampling was employed to stratify sample of senior managers and finance section heads of the respective textile and apparel firms in Kenya. Proportionate random sampling was further used to select the sample from each stratum and then convenient sampling finally employed to draw sample and collect data. Among the 170 respondents, 166 completed their questionnaires thus the study attained a response rate of 97.6%. The study employed both descriptive and inferential statistics to conduct data analysis. A multiple regression analysis was conducted on cross-section data at 5% level of significance. The study result revealed that there was a 63.9% variation in the financial performance of textile and apparel firms due to changes in the Customs Tariffs of Apparel, Fabric and Yarn. The findings also revealed that for any unit increase in the Customs Tariff of Apparel, Fabric and Yarn there was a 0.542, 0.539 and 0.112 units increase in the financial performance of Textile and Apparel firms in Kenya. Thus, the results revealed that Customs Tariff was a fundamental factor and had a positive and significant effect on the financial performance of Textile and Apparel firms in Kenya. Unique Contribution to Theory, Practice and Policy: Based on the study findings, the study recommended that the Government of Kenya (GOK) should increase the Import Tariffs of Apparel and Fabric to enable the Kenyan Textile and Apparel Firms improve their financial performance and achieve growth. The research suggest that future research can examine other cost elements and measures that affect the financial performance the Textile and Apparel firms in Kenya.
Effect of Systems Automation on Customs Revenue Performance in Kenya
(Kenya School of Revenue Administration, 19-04-22) Omosa, Askah Moraa
Customs mandate are revenue collection, border protection, collection of international trade statistics and trade facilitation (Ayuma, 2018). Revenue collection has been used as the apex yardstick for measuring the performance of Kenya’s customs and border control department. In the year 2016/2017 and 2017/2018, KRA missed its target by 18.5 billion and 15 billion respectively. This shortfall in collection created a deficit in government project’s financing affecting customs revenue performance. The study had three independent variables: Scanner technology, RECTS and ICMS. This study was grounded by three theories: Technological Determinism Theory, General System theory and International Trade theory. The study adopted the explanatory research design. A population of 902 clearing and forwarding companies and customs officers were used out of which a sample of 227 respondents was selected, through Taro Yamane sampling method. The study used both primary data by use of structured questionnaires and secondary data obtained from relevant materials which represent academic research, with the selected period being 2017 to 2019. Data was analyzed into descriptive statistics and inferential statistics by use of SPSS (20) and presented in tables, pie charts and cross tabulation. Data was tested for validity and reliability using the Cronbach Alpha Score as the test for reliability. In conclusion, although systems automation comes with costs attributable to ICT infrastructure, synchronization hitches, training and security enhancements, its implementation is important in achieving revenue growth and operational efficiencies. Recommendations for further study was on effects of Business Intelligence and Customs Oil Stocks Information Systems on customs performance.
The Effects of Adoption of Customs Electronic Procedures on Trade Facilitation by Clearing and Forwarding Agents in Nairobi, Kenya.
(Kenya School of Revenue Administration, 2022-09-22) Lihanda, Brillian Adisa; Kilonzi, Felix
The study aimed at determining the impact of the adoption of customs electronic procedures by customs officers in Kenya. The research had three specific objectives which were; todetermine the effects of harmonization of customs electronic procedures on Trade facilitation by clearing and forwarding agents in Nairobi, to examine the automation of Customs Electronic procedures on Trade facilitation, to establish how the adoption of Cargo Information System on Customs Electronic procedures by customs officers, affects trade facilitation.. The overall objective of the study was to establish the effects of trade facilitation in Kenya. The research was anchored on the three theories namely; Technological change theory, Technological acceptance theory, and theory of reasoned action. The research employed a descriptive research design and had a target population of 892 officers in the clearing and forwarding firms within Nairobi. This research used structured questionnaires as a primary source of data. A pilot study was carried out on 20 officers that did not form part of the target population to test the reliability and validity of the research instrument. The study used Cronbach’s alpha (α) coefficient to test reliability, while the face and content validity were used for checking for validity of the research instrument. The primary data collected was analyzed with the use of SSPS version 28. Data analysis was conducted using descriptive statistics and inferential statistics by use of moderated multiple regression analysis. The study revealed that the harmonization of customs electronic procedures, automation of Customs Electronic procedures, and the adoption of cargo Information systems had a major influence on trade facilitation in Kenya. It was also discovered that harmonization of customs electronic procedures, automation of Customs Electronic procedures, and the adoption of cargo Information System had a variation of 93.5% on facilitation of trade implying that since the automation of the customs procedures by Customs administration has had a significant increase in revenue collection hence effective trade facilitation. This resulted in greater border control hence a significant growth in regional trade. There is a need for tight enforcement measures in the implementation of the new system to enhance growth in revenues by the customs administration. In conclusion, the adoption of electronic customs procedures requires an investment in technology, training, security enhancement, and management of hitches hence the adoption of these systems will facilitate trade growth in the region. Harmonization and adoption of electronic procedures regionally allow data sharing and competitiveness globally. The research recommends that it’s important for future researchers to undertake the same or replicate empirical studies in the harmonization of electronic customs procedures on the operational performance in East Africa to validate the findings and conclusions of this study. The study provides future researchers with a useful conceptual and methodological reference to carry out studies in this area of adoption of customs electronic procedures
Efficient Logistics
(World Bank, Washington, DC, 2014) Blancas, Luis C.; Isbell, John; Isbell, Monica; Tan, Hua Joo; Tao, Wendy
Vietnam has achieved sustained economic growth, primarily driven by a rapidly expanding labor force and a shift in economic activity away from low-productivity subsistence agriculture toward the higher-productivity manufacturing and services sectors. However, the country's socioeconomic success is now facing both short- and long-term challenges. Over the longer term, Vietnam is faced with the challenge that its main drivers of past growth are being depleted and need to be replaced by intra-sectoral productivity improvements. More efficient transport and logistics can play a significant role in increasing productivity. Competitiveness enhancements can better position Vietnam to benefit from global demand, to better serve domestic markets, to attract investment, and to generate quality jobs. This publication highlights opportunities to make freight itineraries more reliable, to make roads safer and more conducive to high-volume commercial use, to increase port sector efficiencies, and to better integrate barges, trucks, warehouses, and gateways. It also proposes interventions and policies that can address both short-term and long-term challenges. This work is divided into four detailed chapters: 1) overview, 2) Vietnam's current situation, 3) freight stakeholder challenges and opportunities, and 4) issues screening and list of actionable recommendations
Estimating illicit financial flows (IFFs) through trade mispricing in Zimbabwe
(Kenya School of Revenue Administration, 2020) Chamisa, Moses
The study presents an analysis of the quantum and destinations of illicit financial flows through trade mispricing from Zimbabwe for the period 2009-2018. The study also contributes to literature given the dearth in existing literature on illicit financial flows from Zimbabwe. Utilising the Gross Excluding Reversals approach, illicit financial flows through trade mispricing from Zimbabwe for the period under study are estimated at US$11.52 billion. The major destinations of illicit financial flows through trade mispricing from Zimbabwe are China, South Africa, India, Netherlands, Italy and Botswana. The study argues that US$11.52 billion is a significant figure that is hindering socio-economic growth in the country that warrants the attention of policy makers, and it is recommended that among other issues, the government start recognising IFFs as key risk to socio-economic development.
Exploring the impact of the Regional Electronic Cargo Tracking System on the key stakeholders in the East Africa Community along the Northern Corridor
(Kenya School of Revenue Administration, 2020) Dongo, David; Rono, Lucy; Nuwagaba, Dennis
The urge for collaboration, harmonization and enhancement of Trade Facilitation in the East African Community led to the implementation of the Regional Electronic Cargo Tracking System (RECTS) along the Northern Corridor. RECTS is a web-based integrated system at a single platform used to electronically monitor transit cargo under Customs control in real time along the Northern Corridor through Kenya, Uganda, Rwanda to Democratic Republic of Congo and South Sudan. This study explored the impact of RECTS implementation on customs revenue collection and cost of doing business. The study used both secondary and primary data obtained through interviews and questionnaires to elicit responses. Stratified sampling was used to identify participants in the study. The findings of this study showed that Transit Time is reduced by > 50% with electronic monitoring system. This study established that Rapid Response Unit promptly responded to a total of 2,468 of high risk alerts protecting revenue worth USD.37, 271,476 that would be lost in cases of attempted robbery, accidents and diversion. The results indicate that the system is easy to use at 84.8%; is easy to navigate by > 86.9% agreeing that RECT is easy to use. The study concludes that the reduced time lag in the transportation of cargo from the port to their destinations and business premises saves them the costs of handling goods on transit. The study recommends recruitment of more transporters to use RECTS for full benefits..
Factors affecting adoption of green procurement practices in energy sector in Kenya
(Kenya School of Revenue Administration, 2022-10-26) Felix, Kilonzi; Mwikali, Angeline Martha
This study sought to determine factors affecting adoption of green procurement practices in energy sector in Kenya; a case study of Kenya Pipeline Company. The specific objectives were to investigate the effect of technological advancement, procurement policies, employee competencies, financial performance and operational cost on adoption of green procurement practices in energy sector in Kenya. The study will be of significance to the management of Kenya Pipeline Company, and other researchers. The study adopted a descriptive research design. The target population for the study was 300 employees of Kenya Pipeline Company, from which a sample size of 75 respondents was selected using stratified random sampling method. The instruments of data collection were questionnaires. The questionnaire comprised of both open ended and closed ended questions. The study findings were analyzed using quantitative and qualitative methods and presented in form of tables and figures. According to the findings of the study 87% of the respondents agreed that technology advancement affect adoption of green procurement practices in energy sector in Kenya while 13% disagreed, procurement policies by 84% while 16% disagreed, employee competencies by 89% while 11% disagreed, 83% of the respondents agreed that financial performance affects adoption of green procurement practices in energy sector in Kenya. Ninety-four percentage (94%) of the respondents agreed that operational cost affect adoption of green procurement practices in energy sector in Kenya while 6% disagreed. The study recommends the management should have their systems automated. In regard to procurement policies the study recommends the management to review legislations to ensure compliance with the international procurement systems requirement. In regard to employee competencies the study recommends that the management should employ professional trained procurement staff and continuously train the staff on emerging issues on public procurement practices. In regard to financial performance the study recommends that the management provide a good working environment for employees so as to enhance their efficiency and performance. In regard to operational costs the study recommends that the management should make use of automation so as to reduce their operational costs.
The Impact of Single Customs Territory Framework on Kenyan Customs Revenue
(Kenya School of Revenue Administration, 18-08-21) Sindiga, Edwin
Single Customs Territory (SCT) is a trade facilitation framework to enhance intra East African Communities (EAC) trade. The implementation of a Single Customs Territory (SCT) framework in Kenya is meant to ease movement of goods and cut cost and time. This is done by harmonization and simplification of customs procedures, documentation and automation of customs systems. Introduction of SCT framework in 2013 has facilitated trade flows among the EAC partner states: Kenya, Tanzania, Uganda, Rwanda, Burundi and South Sudan (Kamau A. and Odongo M.2020). Some researchers have investigated the effectiveness of SCT in a given geographical area. A few of the researchers have analyzed the impact of SCT in the East African Community. Nevertheless, little is known on its impact on the customs revenue generated in Kenya. The main objective of this study is to establish the impact of Single Customs Territory framework on Kenyan customs revenue. The specific objects were to determine the effect of SCT on imports volumes and value in Kenya and exports volumes and value in Kenya. This was captured in a panel econometric model using customs data in Kenya Revenue Authority (KRA) spanning from the year 2010 to the year 2020. To determine the impact of SCT framework on customs revenue in Kenya, this study utilized regression discontinuity (RD) and difference-in-differences (DiD) study designs. The regression discontinuity and difference in difference designs are quasi experimental approaches. These methods are the most effective in estimating the impact of policy reforms when implemented. RD measures the effect of the size of the discontinuity in regression. The regression discontinuity (RD) and difference-indifferences (DiD) study model analyzed the trend before and after the introduction of the SCT framework. To determine whether SCT really facilitates trade, a gravity model was used to estimate the effect of the framework on imports and exports from countries trading with Kenya. The results show that import values (CIF) increased by an average of Kshs. 1.104 while import volumes increased by an average of Kshs. 1.062 following the introduction of SCT framework. However, introduction of SCT framework led to a decline of exports values (FOB) by an average of Ksh. 2.128 and export volumes by an average of Ksh.1.917.
Influence of System Operational Efficiency on Revenue Collection in Kenya
(Kenya School of Revenue Administration, 18-08-21) Omido, Rebecca Asimu; Kasibo, Abakuk
The revenue structures of most African countries have not been as productive as desired. In Kenya, KRA has been restructuring its operations by introducing different customs enforcement measure. Therefore, this study sets out to determine the influence of system operational efficiency in revenue collection in Kenya: a case of Malaba border customs office. The objectives that guided this study included: To determine the extent to which accountability in system operational efficiency influences revenue collection at Malaba Border. To identify the influence of work flow in system operational efficiency in revenue collection at Malaba border. To determine the influence of ease of doing business in system operational efficiency in revenue collection at Malaba Border, Kenya. The study adopted a descriptive survey design that was carried out at Malaba border customs office. The study sample size consisted of 1 Head Verification 0fficer, 2 Verification Officers, 39 Border Control Officers and 60 Clearing Agents. The instruments of data collection were: Questionnaires, Interviews, observation schedules and document analysis. Reliability of the instruments was determined by piloting the instrument and validity was enhanced by requesting the lecturers of KESRA College to examine content validity. Data from the field was subjected to descriptive statistics and analyzed using SPSS and was presented using tables of mean, frequencies and percentages. The Study concluded that the accountability of customs systems, work flow and ease of doing business is influenced positively by embracing system operational efficiency in revenue collection at Malaba Border. Based on the findings this study recommended a need for a continuous upgrading of the systems, in line with prevailing technology. Bearing in mind that this study focused on Malaba Border, the study suggests that a further research should be carried out in other borders.
Machine learning for intelligence driven customs management
(2020) Kavoya, Job
The growth of big data is evident as organizations’ application of information technology continue to improve and data storage costs continue to fall. The growth of big data presents an opportunity for organizations to better understand their customers, develop strategies that will generate additional revenue, and grounds for business model innovation. However, a very small portion of data collected by organizations gets analyzed. This scenario creates a loophole that may deny established business additional revenues, and threatens their long-term existence if new market entrants explore this weakness. Intelligence-driven organizations analyze data to generate actionable insights that guide decision making. Customs administrations generate huge amount of unstructured data, but what percentage gets analyzed? This paper presents two frameworks that can be customized by customs to develop strategies for intelligence-driven operations. First, is the SCALE framework that defines attributes of intelligence-drive organizations and secondly, the data-value framework that defines how organizes can transform data to value. These frameworks are enhanced by a review of three customs services in the world. In summary, two key lessons are reviewed. First, is the focus on enterprise-wide adoption of analytics and secondly, is the role data in becoming intelligence-driven. The paper concludes by highlighting use cases where customs can leverage machine learning capabilities to enhance operations.

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