4. 2019

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http://10.150.1.119/handle/123456789/2612

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Customs strategies in controlling smuggling of goods in Kenya
(KESRA/JKUAT - Unpublished research project, 2019) Odago, Oscar Okoth
The aim of this study was to determine the effectiveness of customs strategies in controlling smuggling of goods in Kenya. The study was guided by four specific objectives; effectiveness of physical border patrol, effectiveness of customs cooperation with other agencies, and effectiveness of one stop border post in controlling smuggling of goods in Kenya. The study was also guided by; routines activity theory, collaborative advantage theory, social impact theory and situational crime prevention theory. The study used a descriptive research design. The target population of this study was the customs staff at Namanga One Stop Border Post and Nairobi customs region. The study used stratified random sampling technique to determine a sample size of 214 respondents, which was 87.2% of the total 460 staff targeted. Simple random sampling was used to select respondents. The study employed a questionnaire to collect primary data. The questionnaire comprised of close-ended questions. The study generated qualitative data. Qualitative data was coded and entered into Statistical Packages for Social Scientists (SPSSVersion23) and analysed using descriptive statistics. Qualitative data was presented in form of tables. The study found that; Physical border patrol, Customs cooperation with other agencies and One stop border post as customs strategies had an effect in controlling smuggling of goods at Kenya borders. The study established that multiple agencies are required to work in harmony to complement the strategy since cooperation among agencies was found to be key for successful customs strategy. Physical border patrol, customs cooperation with other agencies and one stop border post explained 92.6% leaving 7.4% unexplained. The researcher concluded that there is need to evaluate other factors that contribute to success of customs strategy in controlling smuggling of goods at Kenya borders. The study recommended that all government agencies should adopt effective physical border patrols along the borders, and work in collaboration with other stakeholders such as communities living around border posts. The study sees border patrols would be effective through having informers stationed within given distances to cover wide areas. This would act as a better deterrence mechanism where they would also relay information to 24-hour surveillance centers. The informer approach would be more effective, especially along borders where customs is unable to deploy its officers on a 24-hour basis. Satisfactory levels of up to 85% would be achieved.
Customs strategies in controlling smuggling of goods in Kenya.
(KESRA/JKUAT - Unpublished research project, 2019) Odago, Oscar Okoth
The aim of this study was to determine the effectiveness of customs strategies in controlling smuggling of goods in Kenya. The study was guided by four specific objectives; effectiveness of physical border patrol, effectiveness of customs cooperation with other agencies, and effectiveness of one stop border post in controlling smuggling of goods in Kenya. The study was also guided by; routines activity theory, collaborative advantage theory, social impact theory and situational crime prevention theory. The study used a descriptive research design. The target population of this study was the customs staff at Namanga One Stop Border Post and Nairobi customs region. The study used stratified random sampling technique to determine a sample size of 214 respondents, which was 87.2% of the total 460 staff targeted. Simple random sampling was used to select respondents. The study employed a questionnaire to collect primary data. The questionnaire comprised of close-ended questions. The study generated qualitative data. Qualitative data was coded and entered into Statistical Packages for Social Scientists (SPSSVersion23) and analysed using descriptive statistics. Qualitative data was presented in form of tables. The study found that; Physical border patrol, Customs cooperation with other agencies and One stop border post as customs strategies had an effect in controlling smuggling of goods at Kenya borders. The study established that multiple agencies are required to work in harmony to complement the strategy since cooperation among agencies was found to be key for successful customs strategy. Physical border patrol, customs cooperation with other agencies and one stop border post explained 92.6% leaving 7.4% unexplained. The researcher concluded that there is need to evaluate other factors that contribute to success of customs strategy in controlling smuggling of goods at Kenya borders. The study recommended that all government agencies should adopt effective physical border patrols along the borders, and work in collaboration with other stakeholders such as communities living around border posts. The study sees border patrols would be effective through having informers stationed within given distances to cover wide areas. This would act as a better deterrence mechanism where they would also relay information to 24 hour surveillance centers. The informer approach would be more effective, especially along borders where customs is unable to deploy its officers on a 24 hour basis. Satisfactory levels of up to 85% would be achieved.
Determinants of cross-border trade facilitation at Namanga one-stop border- point.
(KESRA/JKUAT - Unpublished research project, 2019) Ouma, Dennis Ochieng'
The objective of this study was to establish the determinants of cross-border trade facilitation at the Namanga one-stop-border point.
Effect of automated customs procedures on trade facilitation a case of clearing and forwarding agents in Nairobi region.
(KESRA/JKUAT - Unpublished research project, 2019) Kosgei, Simeon Kiprotich
It is noteworthy to note that in the recent past, several international organizations such as the World Customs Organization (WCO), Organization for Economic Co-operation, Development (OECD), the World Trade Organization (WTO) the World Bank and the European Union, have seen the need to take a proactive approach to modernize systems and processes aimed at increasing efficiency and as a such, there has been commendations on the usage of information and communication technology in enhancing trade facilitation aimed at improving customs processes. Further, there has been an increasing need for the governments to collect much revenues as well as the traders to expand their financial position a trend which has become a necessity in the current global economic slump. The studies main objective of the study was to analyze the effect of automated customs processes and procedures on trade facilitation for the clearing and forwarding agents in Nairobi region. Specific study objectives were; to establish the effect of automated goods declaration process on trade facilitation, to establish the effect of automated verification on trade facilitation, to establish the effect of electronic payment on trade facilitation, to establish the effect of automated release on trade facilitation. The study employed a descriptive survey to establish how automated customs processes and procedures affect trade facilitation for the clearing and forwarding agents in Nairobi region. The study targeted 150 clearing and forwarding firms within Nairobi. The study employed semi structured questionnaires to collect data from the respondents. Using stata, the data was analyzed and findings were presented in form of frequency tables and graphs. The study also, conducted a multiple regression analysis to establish the relationship between the study variables. The findings of the study show that automation of customs procedures and processes in the forwarding and clearing firms improves services through faster electronic lodgment also, it enhances capacity building of the staff through training and use of the system, it improves the effectiveness of the process in terms of accessibility and reliability, it leads to reduction of costs associated to clearance of goods and less physical examination of shipment. Also, automation of processes leads improved collection of taxes, duties and less fraud. Further, automated processes has led to uniform application of laws and regulation as well as inbuilt security. The policy implication is that there is need for all firms involved in clearing and forwarding firms to fully embrace and automate the customs procedures and system as it leads increased trade.
Effect of custom union on Kenyan exports to Uganda
(KESRA/JKUAT - Unpublished research project, 2019) Mugo, Anthony M.
There are benefits that can be derived from regional integration schemes in Africa which include high economic growth, human capital development, macro- economic stability and promotion of regional common development projects especially infrastructure and increased bargaining power in international forum. Despite the integration efforts, Africa’s performance in light of existing integration agenda record has not been remarkable. Given the fact that Kenya’s exports to the region were rising prior to the implementation of the customs union and trade performance started to experience variations and decreased significantly after it became fully fledged in 2010, it is important to examine how the economic integration has influenced export trade performance with special focus on Kenya exports to Uganda. The purpose of this study was to establish the effect of custom union on Kenya exports to Uganda. This study used a descriptive research design to ascertain and be able to describe the characteristics of variables of interest. The target population of interest in this case was 74 Kenyan Exporters to Uganda. Due to the small target population, the researcher used census whereby all the targeted population was used. Primary data was in this study where questionnaires were used to collect data. Descriptive statistics such as frequencies, percentages, mean scores and standard deviation were used to analyze the quantitative data. A multivariate regression model was applied to determine the relative importance of each of the four variables with respect to Kenyan export to Uganda. The data was presented using tables and charts. The study found that elimination of internal tariffs affect the Kenyan export to Uganda in a great extent, that common external tariffs affect the Kenya exports to Uganda in a great extent, that the sensitive products affect the Kenya exports to Uganda in a great extent and that the customs management regulations greatly affect the Kenya exports to Uganda. The study concludes that elimination of internal tariffs had the greatest effect on Kenya exports to Uganda, followed by common external tariffs then customs management regulations while sensitive products had the least effect to Kenya exports to Uganda. The study recommends that that EAC needs to improve on the management regulations in order to create a smooth way of exporting from Kenya to Uganda, that EAC needs to improve and make transiting procedures easy and reliable for smooth exportation and that EAC should harmonize the charges on the goods being exported in order to make exportation cheap.
Effect of customs import procedures on performance of used motor vehicle dealers in Mombasa County
(KESRA/JKUAT - Unpublished research project, 2019) Nabwire, Jennifer ; Mumia Benn MINCU, CPA.K
Globalization has made the world to become small village more impetuously, opening the boundaries and expanding the quantity of suppliers (exporters) as well as importers. Numerous firms to acquire some rare contributions or ideas of the better quality, or inputs at a lower value, import them instead of purchasing them from domestic suppliers. Studies show that there is a close relationship between business performance and customs procedures. Kenya, importers had complained that even after introduction of container scanners, the dwell time of goods at the port had not reduced significantly due to the existing high levels of verification even after electronic scanning has been carried out. Nordås et al. Notably, 24% of the transportation time is spent at borders. This study explores the effect of customs procedures on monetary value of used vehicles handlers in Mombasa County. The research was guided by general objective to ascertain the effect of customs import procedures on monetary realization of secondhand vehicle dealers in Mombasa. The specific objectives were; to determine the effects of computerization of customs systems on performance of secondhand motor vehicle dealers in Mombasa County. To establish the Effects of Customs import restraints on performance of secondhand motor vehicle dealers in Mombasa County. To establish how the adoption of customs import inspections has affected the Performance of Used vehicle dealers in Mombasa County. The study adopted three theories Environmental dependency theory, transaction cost theory and theory of ‘informality’ to review the existing literature and the variables under study. The study adopted a descriptive design and a population of 110 used car dealers in Mombasa while relying on a structured questionnaire as the main data collection instrument. The research was directed by a General objective of determining the effect of customs import procedures on performance of used motor vehicle dealers in Mombasa. The researcher revealed that automation of systems, Customs restrictions on imports and customs import inspections were among variables that prejudiced the realization of second hand cars traders. From the analysis, the results indicated that modernization had a positive and strong influence on performance of used motor vehicle dealers. This was supported by the correlation coefficient of r=0.706 and linear regression coefficient of 28.5%. The researcher established that customs restrictions on imports had a negative influence on performance of used motor vehicle dealers in Mombasa County. This was supported by correlation coefficient of -0787 and a linear regression coefficient of -0.395. Customs import inspections had a strong and a negative influence on performance of used motor vehicle dealers in Mombasa County. There was also a negative relationship as indicated by the linear regression. From the findings of this study, the researcher recommends on the following; Increase of automated customs systems in order to reduce cost of operations for the used motor vehicle dealer’s business hence increasing their performance. Minimize customs import restrictions to used car imports on age to as improve on sales of the used motor vehicles hence increasing performance. Reduce customs inspections on imports so as reduce delays observed in clearance of used motor vehicles.
Effect of customs procedures on cargo clearance: a case of inland container depot Embakasi.
(KESRA/JKUAT - Unpublished research project, 2019) Kimote, Jane Mueni
The study aimed to establish the effect of customs procedures on cargo clearance with reference to Internal Container Depot Embakasi (ICDE). The specific objectives of the study were to establish the effects of scanning, inspection, customs warehouse procedures on cargo clearance in ICDE. The study used mutual benefit theory queuing theory and agency theory to substantiate the concept of custom procedures and cargo clearance. Descriptive research design was used in the study, purpose sampling used for the top management and stratified random sampling used for both middle and operation level management. The study used a target population of 120 respondents drawn from ICDE comprising of custom clearance agents. The primary data was collected using interviews with management, and using questionnaires administered to ICDE agents. The study also used secondary data by reviewing custom’s reports and publications from ICDE and KRA. The data was analysed quantitatively and qualitatively using tables, percentage and charts for a period of four weeks. The study targeted the clearing agents who operate from ICDE. The study found that scanning, inspection of cargo and customs warehouse procedures affect cargo clearance at ICDE. Most respondents considered time taken by the procedures as long but also they concurred that more can be done to address the issue. The study established that scanning procedure is operational at ICDE and its importance in ensuring cargo clearance even though a number of challenges hamper it. Custom staff lack sufficient training in the use of the scanning equipment and operate under comprehensive standard operating procedures. Imported containers go through different types of inspections for many different reasons. Some inspections are random and some others are targeted by customs and other government agencies. The study recommended that customs department should add more scanners and during each inspection, all aspects of the scanning equipment should be checked, including all safety related features. Customs staff should be fully trained in all aspects of the use of the scanning equipment, including safety. The study also found out that warehouse procedures take time and that more staff should be added by customs to make it faster. The study also recommends that customs should sensitize the clearing agents on the importance of the custom procedures which is apart from collection of revenue is also important in protection of the society.
Effect of Customs procedures on trade facilitation at the port of Mombasa in Kenya
(KESRA/JKUAT - Unpublished research project, 2019) Kasila, Christine N. ; Mumia Benn,MINCU, CPA.K
Customs procedures in trade facilitation lead to enhanced capacity for revenue collection, improved efficiency and reduction in the time and costs of trade transactions. Despite the implementation of customs procedural reforms to facilitate, traders in the East Africa region incur a whooping US$7 million annually in costs due to bureaucracy and red tape. There is inefficiency in clearance at the port of Mombasa in Kenya. The study examined the effects of customs procedures on trade facilitation performance at the port of Mombasa in Kenya. The study specifically examined the effects of customs licensing process, customs verification and release process and customs enforcement procedures on trade facilitation performance at the port of Mombasa in Kenya. The study was founded on the coordination theory, stakeholder theory and unified theory of technical acceptance and use of technology. Descriptive survey research design was adopted by the researcher. The study targeted 506 respondents, 190 customs officers and 316 clearing firms’ employees based in Mombasa. A sample of 224 respondents was involved in the actual study and selected through stratified sampling. The researcher tested the research questionnaire’s reliability and also ensured its validity before undertaking the main study. The supervisor was consulted in order to ensure content validity of the research questionnaire. Cronbach ‘s alpha coefficient was used to test the reliability of the research questionnaire. Data was collected using self-administered structured questionnaires. Descriptive statistical tools included frequency analysis, percentage analysis, mean and standard deviation. Inferential statistical tools were Pearson Product Moment correlation and multiple regression analysis. Tables were used in presentation of study findings. The study found out that customs licensing procedure has an insignificant negative effect on trade facilitation performance at the port of Mombasa in Kenya (β1 = -.026; p >0.05). It was determined that enhancing customs verification and release procedure leads to enhanced trade facilitation performance (β2 = 0.182; p < 0.05). It was established that enhancing customs enforcement procedures leads to enhanced trade facilitation performance (β3 = 0.540; p < 0.05). It was concluded that enhancing customs verification and release procedure and customs enforcement procedures results in enhanced trade facilitation performance. To KRA, this study recommended improvement of customs procedures in trade facilitation to enhance trade facilitation performance. This study will guide the adoption of customs procedures meant to ensure trade is facilitated in order to enhance the growth and development of Kenya’s economy.
Effect of electronic-customs on customs border management in Kenya: a case study of Namanga border.
(KESRA/JKUAT - Unpublished research project, 2019) Nyaboke, Deborah Moses
Border management is one of the great challenges of our times. In an increasingly globalized world, how do governments maintain the security they need, while encouraging the trade they want? The Kenyan government successful launched and implemented KNESWS in 2014 with the intention of automating its systems to promote trade and enhance the security thereby improving the management of its borders. However, despite the implementation of KNESWS, The Kenyan Customs is still currently experiencing difficulties with managing its borders which are commonly characterized by smuggling, dumping of contraband and sub-standards goods, diversional and terrorists passing through the borders. Therefore this study determines if there has been any value of the investment seen in the stabling e-customs at the Kenyan borders, by answering the question “has e-customs helped improve the management of the Kenyan borders?” The study was guided by a primary objective of establishing the effect of e-customs on border management in Kenya while focusing on the case of the Namanga Border. The study was further guided by three specific objective, which are to examine the effects of the exchange of electronic data on border management in Kenya, to evaluate the effects of integrated electronic system on border management in Kenya, and to determine the effects of the impact of cargo security on border management in Kenya. This study was based on the Diffusion of Innovation (DOI) theory, Unified Theory of Acceptance and Use of Technology (UTAUT), and the theory of planned behavior. The study had a target population of about 120 people consisting of customs officers responsible for inspection, customs officers responsible for monitoring scanners, declarations, and ECTS, and customs officers who monitor the Red, Yellow, and green channel. The studies obtained its primary data using Likert scale questionnaires and secondary data from the relevant empirical literature. The study used a descriptive survey design. Stratified sampling was employed in obtaining a sample of 72 respondents. Inferential and descriptive statistics (such as mean, coefficient of variation, percentages, and standard deviation) were used to analyze the study’s quantitative data. Moreover, correlation analysis was used to establish the relationship between the independent and the dependent variables. The survey found that 86.7% of the respondents believed that effective exchange of electronic data promoted border security, 83.3% of the respondents agreed the level of cargo security determined if the borders were managed effectively or not and 88.7% of the respondents integrated electronic systems highly promoted border security. The study concluded that the Namanaga border should invest more on the Wireless Sensor Network (WSN), which is a form of integrated electronic system. The WSN would be effective in Connecting the physical and the digital worlds. Moreover, the WSN has the potential of promoting border security hence enhancing the management of the Kenyan borders as it is known to be widely applicable in not only monitoring and controlling borders, but also in the increasing of the alertness of the border security officials. The study also recommends that the criteria used to determine high risk containers that require thorough expansion should be widened and increased and the monitoring of ECTS should be done by both machines and human beings. The study further recommended that for better facilitation of trade it is of utmost importance for the Kenyan government to continually upgrade its electronic system (KNESWS)
Effect of green customs initiatives on game trophy trade in Kenya.
(KESRA/JKUAT - Unpublished research project, 2019) Manyala, Julius Okumu
The purpose of this study examined the Green Customs Initiative effect on game trophy trade. The specific objectives of this study were to investigate the effect of Customs documentation on Game Trophy Trade, to examine the effect of scanning systems on Game Trophy Trade and to determine the effect of training and development on Game Trophy Trade. This study was anchored on the relevant theories such as System theory, governance theory and human capital theory. The descriptive research design was used to conduct this study. The target population comprised of 205 participants. The unit of observation was composed of the Customs & Border Control Department based at Jomo Kenyatta International Airport. Stratified and simple random sampling was used to obtain a representative sample size the target population. Research instrument of both structured and semi-structured was used to collect the primary data. A pilot test of 10% of the respondents was conducted using Cronbach’s alpha to measure the reliability of the research instrument. The collected primary data was edited, coded, classified and tabulated then entered into a spreadsheet and analysed using frequencies and percentages. Data was analysed with the help of statistical packages for the social science version 24 and presented in tables, pie, charts and graphs. Multiple liner Regression model 𝑌𝑡 = 𝛽𝜊 + 𝛽1𝑋1 + 𝛽2𝑋2 + 𝛽3𝑋3 was used to show hypothesized relationships between variables. This study concluded that certificate of origin has enabled Customs and border patrol officers to know the country of origin of those game trophies transiting or moving in and out of the country. It does help in tracing back wildlife traffickers during the investigation. Also it concluded that’ scanning systems as one of the factors affecting Green Customs procedures indicated that X-ray has facilitated the protection of legitimate game trophy trade through screening of baggage and containers. The correlation results showed that; a positively strong Pearson correlation exists between customs documentation and training and development (r = 0.791, P-value = 0.03). This study found that customs documentation regulates game trophy trade by enforcing permits and certificate of origin on game trophy traders. This study also found that the Customs and border control scanners assist in taming smuggling of the game trophies during transit, export and import. It was found that training and development on Customs and border patrol officers have facilitated the protection of game trophy trade by them able to enforce Green customs initiative at the borders. This study established that game trophy trade still exists in Kenya despite the effort of the government of Kenya. Several game trophy seizure have been made in Kenya. This study recommended that the government should align the verification process with up to date technology advancement and as well improve the enactment of prosecution procedures that cut off cartels in-game trophies. More training of officers is also an issue as fewer Customs and border patrol officers have participated in the WCO INAMA workshop. There is a need to provide proper training on how to deal with criminals destroying our wildlife-rich resources. Therefore, further research should be undertaken to identify other channels being used to transport wildlife products acquired illegally.
Effect of interagency collaboration on customs performance at Malaba OSBP
(KESRA/JKUAT - Unpublished research project, 2019) Ndirangu, Beatrice ; Mumia Benn MINCU, CPA.K
Interagency collaboration can provide substantial benefits as in border clearance. It streamlines and harmonizes procedures of clearance at the border hence resulting in optimization of resources and effective and efficient management of border posts, notwithstanding the increase in movement of cargo and people. Despite the significance of interagency collaboration, Malaba OSBP still experiences high costs for business people, delays in cargo and person clearance time as well as loss of revenue. Admittedly, tax evasion, forgery of documentation and making unscrupulous declarations is the major reason for the mentioned challenges. The general objective of the study was to determine the effect of interagency collaboration on customs performance at Malaba OSBP. The study specifically determined the effect of collaborative intelligence sharing, risk targeting and verification on customs performance at Malaba OSBP. The study was founded on systems theory, stakeholder theory and coordination theory. Descriptive cross-sectional survey research design was adopted by the researcher. This study targeted a total of 111 respondents, that is, 70 KRA officers, 10 KEBS officers, 11 KEPHIS officers and 20 police officers at the Malaba OSBP. The researcher sampled 87 respondents at the Malaba OSBP at Malaba OSBP during the actual study. Stratified sampling technique was adopted in respondent selection. The study used selfadministered structured questionnaires to collect data. A pilot test enabled the determination of the reliability of the research questionnaire and ensured its validity. Content validity and face validity of research questionnaire was achieved through consultations with the supervisor. Reliability was tested using Cronbach‘s alpha coefficient. The researcher utilized descriptive and inferential statistics for data analysis. The descriptive statistical tools included frequencies, percentages, means and standard deviations. Inferential analysis entailed Pearson Product Moment correlation analysis and multiple regression analysis. The findings indicate that increasing collaborative intelligence sharing by 1 unit increases customs performance at Malaba OSBP by 0.202 unit (β1 = 0.202; p < 0.05). The study established that enhancing collaborative setting of risk parameters by 1 unit enhances customs performance at Malaba OSBP by 0.306 unit (β2 = 0.306; p < 0.05). It was revealed that that increasing collaborative verification by 1 unit increases customs performance at Malaba OSBP by 0.400 unit (β3 = 0.400; p < 0.05). It was concluded that collaborative intelligence sharing, collaborative setting of risk parameters and collaborative verification positively and significantly affect customs performance at Malaba OSBP. The study recommended that collaborative intelligence sharing, collaborative setting of risk parameters and collaborative verification should be enhanced at Malaba OSBP so as to ensure improved customs performance.
Effect of post - clearance audit process on trade facilitation in Kenya.
(KESRA/JKUAT - Unpublished research project, 2019) Musembi, Immaculate Nanjala
In the recent past, Customs Department at the border stations had adopted physical inspection only at entry points whether goods were imported, exported or on transit. This caused congestion and eventually delays at border stations. Due to this, Kenya Revenue Authority transitioned to post clearance to mitigate these setbacks. The aim is to implement audit-based controls in Customs in order to collect required duties and taxes for the Government. This study sets out to ascertain the effect of post clearance audit on trade facilitation by highlighting on risk analysis, verification and human resources. The focused for this study is Customs department in the Nairobi region and Times Tower and consists of three chapters namely; introduction, literature review and research methodology. This study will use a descriptive research design. The population of this study will be 82 with a sample size of 69. It will also use stratified random sampling to select respondents from the target population. Questionnaires will be used to collect primary data from respondents. Content analysis will be used to analyze qualitative data whereas Statistical Packages for Social Sciences will be used to analyze quantitative data. . From the analysis, 78% of the respondents noted that risk analysis has an effect on post clearance audit process while 36% said it has no effects. 74%, of the respondents said that verification affects post clearance audit process while 26% said it has no effect. Finally 80% of the respondents stated that evaluation affects post clearance audit process while 20% said it has no effect.
Effect of risk management tools on trade facilitation: a case of Kenya Revenue Authority Customs and Border Control department
(KESRA/JKUAT - Unpublished research project, 2019) Njoroge, Moses Muiruri
Previously, the expanded multifaceted nature and volume of worldwide trade, powered by technological advances has altered worldwide trading practices what has thusly influenced the manner in which customs organizations complete their obligations and arrange their everyday business activities. Today, customs are not just required to give broad assistance of exchange, but also keep up authority over the universal development of products, people and methods for transport. The study investigated the effect of risk management tools in trade facilitation. Specifically, the study investigated the effect of technology growth, custom procedures and communication on implementation of risk management tools on trade facilitation. To be able to do so, the study employed Diffusion Theory, Resource-based-View Theory and Agency Theory. The study further adopted a cross-sectional survey design and used both quantitative and qualitative approaches. Main tool for data collection was by the use of structured questionnaires. The collected data was analyzed by use of the SPSS Software Version 23. The analyzed results were further presented by use of frequency tables and pie charts.
Effect of Trade Facilitation on Customs revenue collection: a case of Isebania-Sirare border station.
(KESRA/JKUAT - Unpublished research project, 2019) Ojiambo, Linet Anne Akinyi
Trade facilitation aims at making International trade easier by eliminating administrative delays, simplifying trade procedures, increasing transparency, security and incorporating Technology in trade processes. There is a tendency of reluctance to take on additional legal obligations that may expose countries within East Africa to Dispute Settlement Mechanisms (DSM). However, this fear has been dispelled by the best endeavor clause in the text and the benefits that trade facilitation brings to the economies of East Africa Taking into consideration the pace of integration of East African countries and their resolve to deal with outstanding issues towards fully fledged customs union and free market economy, there is no doubt that there exists an underlying problem that requires urgent attention. This study sought to examine the effect of trade facilitation on customs revenue collection. The study was guided by the following specific objectives:- to determine the effect infrastructure on customs revenue collection on trade facilitation at the Isebania border station, to find out the effect of simplification of rules on customs revenue collection at the Isebania Border Station, to establish the effect cross agency dialogue on Customs revenue collection at Isebania Station. This study useda descriptive research design with the aim of determining and reporting the way things are and it guides in determining the current status of the population under research. The study targeted 158 traders operating across the Kenya Uganda border as well as 10 key informants who included customs officers, clearing agents and immigration personnel. The studyused both primary and secondary data. A closed structured questionnaire wasused. Descriptive statistics was used to summarize the outcomes for each of the main variables. These included mean and standard deviation. While measures of central tendency showed points of consensus, standard deviation shows the degree of variability of responses on each of the objectives.Thestudy foundthatinfrastructure development, simplification of rules and cross agency dialogue significantlyinfluencescustoms revenue collection.Basedonstudyfinding,thisstudyrecommendsthere is need for Kenya Revenue Authority to simplified rules and encourage cross agency dialogue at the border stations, this will improve customs revenue collection
Effects of authorised economic operator (AEO) framework on trade facilitation in Kenya.
(KESRA/JKUAT - Unpublished research project, 2019) Njagi, Arnold Eddie Njoka
Kenya Revenue Authority (KRA) among the various government agencies tasked with trade facilitation. It plays a critical role not only in providing expedited clearing processes but also in implementing effective controls that secure revenue, ensure compliance with national laws and ascertain security and protection of the society. In Kenya the prevailing inefficiency of trade documentation processes and lack of consultations with stakeholders when it comes to implementation of new policies has also been seen as a hindrance to trade facilitation. This study sought to determine the effect of the AEO programme on Trade facilitation in Kenya. The target population under study here was Clearing and Forwarding firms that were AEO compliant, out of which the researcher drew a sample of 23 firms using Simple random sampling. Data was collected using a well-structured questionnaire which sought to employ a Likert scale in its questions so as to ensure objectivity and straight forward answers. The data collected was analysed using SPSS and STATA, which are statistical softwares. The data analysed showed that the AEO programme had a positive effect on Trade facilitation in Kenya and the researcher recommended that Customs strengthens its collaboration with businesses so as to promote Trade facilitation. Regular communication on matters, customs, security and compliance was the most effective aspect of the AEO programme when it comes to Trade facilitation. This is due to the fact that it caused an increase of 31% to trade facilitation as compared to preferential treatment (27%) and mutual recognition (31%). The researcher recommended that Customs strengthens its collaboration with businesses so as to promote Trade facilitation.
Effects of benchmarking on customs performance at the port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2019) Lagat, Wesley Cheruiyot
Global economies change rapidly therefore, organizations must borrow world-class practices to improve on all standards and new competencies as the previously used practices and processes are quickly being faced out. For continuous improvements, world economies have now turned into benchmarking to improve on what is perceived not improved. In the long run, benchmarking is considered to be a healthy practice and even the world-class benchmark for even further improvements. Worldwide benchmarking has been welcomed as an instrument of continuous improvement in the context of TQM and as a means of enhancing competitiveness in some economies. It is on this premise that the researcher opted to study the effects of benchmarking on customs performance at the port of Mombasa. The study adopted a descriptive design meaning qualitative and quantitative data was collected. This data consisted of internal, external and generic benchmarking and their effects on customs performance. The descriptive design was considered appropriate for this study because of the need to develop theories that assist in explaining the research. The study employed systematic random sampling and a sample size of 124 was selected. Primary data was collected using questionnaires. The researcher used structured questionnaires for the purpose of collecting data. Data analysis was done using the SPSS version 24.0 and the relationship between the variables examined using regression and correlation analysis. The response rate for the study was 65.3%. The findings indicated that the independent variables explained 64.7% of dependent variable(customs performance). The results showed that there was positive correlation between the independent variables and the dependent variable with internal benchmarking with a strong correlation of 0.644, external bench making with 0.632, while generic benchmarking had a moderate correlation of 0.521. The findings from the regression analysis showed that internal benchmarking had the greatest impact to customs performance with 0.307, which is 30.7%. External benchmarking was found to affect customs performance by 26.8% while generic benchmarking affected the dependent variable by 23.9%. The study recommends regular internal benchmarking should be conducted at every station so as to further improve on performance by employees, regular benchmarking in customs administration from customs administration across the globe and generic benchmarking towards the private institutions within the East African Community not only the Customs administrations.
Effects of Coordinated Border Management techniques on Trade Facilitation at the Port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2019) Seko, Owiso Brian ; Mumia Benn MINCU, CPA.K
Countries are striving to ensure trade facilitation as well as ensuring safety and security of goods and people during trade and travel flows. Global trade is vulnerable to manipulation by traders. EAC block has experienced non-tariff barriers which has greatly affected trade. Adoption of CBM techniques is vital to facilitate trade. The general objective of the study is to determine the effect of coordinated border management techniques on trade facilitation at the Port of Mombasa. The specific objectives are three; to establish the effect of single window system on trade facilitation, to determine the effect of joint patrols on trade facilitation and to evaluate the effect of joint risk management initiatives on trade facilitation at the port of Mombasa. The theories underpinning this study are three; resource-based view theory, communication theory and institutional theory. A study sample of 229 was drawn from a target population of 534. Descriptive research design was used where questionnaires were administered to the respondents with relevant information for the study. The study employed descriptive statistical methods for data summary using Statistical Package for Social Sciences (SPSS version 25) and get a description of the response to questions. The methods are use of frequency tables, weighted means, standard deviation and summarized percentages. The results showed that there was a weak positive significant correlation between single window system and trade facilitation (r = 0.093, P<0.05). Regression analysis conducted proved that there was a positively significant effect of single window system on trade facilitation. The study concludes that an increase in adoption of single window system by one unit would lead to increase in trade facilitation by 0.117 units. The findings indicated that there was a weak positive significant correlation between joint patrols and trade facilitation (r=0.171, P<0.05). Regression analysis was also conducted and the results showed a positively significant effect of joint patrols on trade facilitation. The study concludes that an increase in joint patrols by one unit would lead to increase in trade facilitation by 0.072 units. The findings indicated that there was a weak positive significant correlation (r = 0.158, P<0.05). Regression analysis was also conducted and the results proved that there was positively significant effect of joint risk management initiatives on trade facilitation. The study concludes that an increase in joint risk management initiatives by one unit would lead to increase in trade facilitation by 0.152 units. The study recommends that the port of Mombasa needs to adjust to globally accepted procedures in exchange assistance during trade in order to stay relevant and that different partners should vigorously keep pushing for exchange assistance improvement if they are to gain from trade facilitation especially adoption of CBM techniques
Effects of customs automated systems on trade facilitation in Kenya.
(KESRA/JKUAT - Unpublished research project, 2019) Ouso, Elijah Gogah
Trade facilitation is simplifying, harmonizing, standardizing and modernizing trade processes. It aims to reduce the cost of trade transactions at the business-government interface and is an agenda item for many customs-related operations. Customs administrations carry out large, significant tasks that enable the flow of products and services across global boundaries. Customs have traditionally played a rather limited role, focusing mainly on collecting duties and taxes on imported products. For instance, income gathered by the (KRA) in Kenya in the department of customs is a major source of revenue. The purpose of this study was to investigate the effects of customs systems on trade facilitation in Kenya. The study was guided by three objectives which include; examining the effects of Simba 2005 System, determining the effects of single window systems and establishing the effects of electronic cargo trucking system on trade facilitation in Kenya. The study based on four theories which include: Technology change, constraints and operational measures, Mobility intergenerational, trade facilitation. The research evaluated and examined various systems that influence custom administration operations which may affect trade facilitation in Kenya. It also aimed at addressing how customs administration implemented various systems which include; Simba 2005 System, single window system and electronic cargo trucking system in their operations and the need to adopt a robust and more efficient system built on the latest technology with capability of seamlessly internal and external systems. The target population of this study is heterogeneous and it targeted 30% of 525 Customs officers who work in the customs departments in at Times Towers main office. The targeted population was 525 customs officers working in various departments of customs at times towers. Primary and secondary data were the main data source for this study. Questionnaire was the major tool for obtaining primary data from respondents while secondary data were obtained from existing study-related empirical literature. Using a descriptive survey design, the study used an exploratory approach. The questionnaire was conceived using the type of Likert scale. For a sample target of 157 participants, a stratified sampling method was used and out of 157 questionnaires issued, 125 (79.62%) were dully field. Data were coded and entered into SPSS from which correlation analysis was used to evaluate the collected information. Both quantitative analysis and regression analysis were used as a data analysis technique. The information gathered have been executed through different models to obviously highlight the factors that determine the impacts of customs schemes on trade facilitation. The investigator also used a multivariate regression analysis to determine the relationship between the independent variables and the variable dependent. The study established that the adoption of various systems on customs departments had a major effect on traders and clearing and forwarding companies because custom systems reduce the average lodging time and clearance time of goods. From these findings, there was quick movement of products as a result of the implementation of various customs systems. Thus, the implementation of various customs systems has a major impact on facilitating trade in Kenya.
Effects of customs clearance procedures on the cost of doing Business in kenya
(KESRA/JKUAT - Unpublished research project, 2019) Omenyi, Davelyne Moraa
This study is being conducted with the aim of investigating the effects of customs clearance procedures on the cost of doing business in Kenya. The independent variables to be studied are declaration of goods, verification of goods and release of goods. A research through the literature review demonstrated that there is little reliable information on the subject topic’s independent variables, in relation with the cost of doing business. Also, most of the information available dates back to the years beyond 2010, yet major changes have been implemented over recent years. In this study, the target population was KPA officers, KRA Customs Officers, importers/traders, clearing and forwarding firms. Data was collected using questionnaire and a census was done. The data collection procedure was the drop and pick later procedure, and pilot testing was conducted on five percent of the members, not from the sample size. The research then found that verification of goods and release of goods have a significant relationship to cost of doing business in Kenya, and all the dependent variables, including declaration of goods had a strong relationship to the independent variable, cost of doing business in Kenya. The study then recommended that because declaration of goods is conceptually perceived to have a strong significant relationship to the cost of doing business in Kenya, it would be best if studied from other perspectives besides those studied in this study. Also, the cost of doing business in a state may as well be affected by other trading states’ practices, other dependent variables do exist that affect cost of doing business and government agencies like KRA and KPA were given to be possible areas of further studies.
Effects of customs enforcement techniques on revenue collection by Kenya revenue authority: a case study of Jomo Kenyatta International Airport and Namanga border post
(KESRA/JKUAT - Unpublished research project, 2019) Cheruiyot, Edwin K.
The aim of this study was to establish the effectiveness of KRAs techniques to enforce customs on the collection of revenues. More specifically, the study sought to determine the effect of border patrolling on revenue collection; investigate the effect of search of premises on revenue collection; assess the effect of seizures of goods on revenue collection; and assess the effect of escort of goods on revenue collection. In order to achieve these objectives, both qualitative and quantitative approaches to data collection were adopted. Quantitative data was collected from shipping and clearing agents; while qualitative data was collected from customs officers and importers of goods. Different methods of analysis were applied on different types of the collected data. For the quantitative data, descriptive and inferential analysis methods were used to compute frequencies and predict the dependent variable. For qualitative data, content analysis technique was used to match themes and make inferences. The regression analysis revealed the effects of seizure of goods to be 𝛃1=0.107, pvalue=0.043<0.05, search of premises to be 𝛃2=0.194, p-value=0.038<0.05, border patrolling to be 𝛃3=0.334, p-value=0.000<0.05 as well as custom escort to be 𝛃4=0.339, pvalue=0.000<0.05. This implies that the strategies employed by the Kenya Revenue Authority have a significant effect on revenue collection that is statistically significant at 5 % levels of significance. The study recommended that more resources to be allocated to the teams enforcing these strategies so that more revenue can be collected: the employment of more personnel, expansion of the investment in the information systems and the strengthening of the partnerships with the international agencies such as the Interpol and the World Customs Union. There is need to make the clearing and forwarding processes more efficient and transparent. Although the clearing and forwarding agents are capable of facilitating increased revenue collection for the Authority, there are also lots of wastage that need to be addressed