4. 2019

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Effects of Enterprise Risk Management on Customs Performance at the Port of Mombasa in Kenya
(KESRA/JKUAT - Unpublished research project, 2019) Owino, Millicent; Mumia, Benn MINCU, CPA.K
Enterprise Risk management is very important in ensuring customs compliance. Customs authorities are majorly focused on putting in risk management initiatives to ensure customs compliance in international trade transactions, and also to improve performance. Despite risk management being fundamental in ensuring customs compliance, cases of non-compliance have been reported across the world. In Kenya, smuggling is a major problem as well as other cases of misdeclaration in import and export clearance. The study sought to establish the effect of enterprise risk management on customs at the Port of Mombasa, Kenya. The study was guided to establish the effects of risk identification, risk analysis and risk treatment on customs performance at the Port of Mombasa, Kenya. The study was based on contingency theory, prospect theory and coordination theory. Descriptive cross-sectional survey research design was utilized. The study targeted 200 customs staff in KRA Customs and Border control department. A sample of 134 customs staff took part in the actual study. The respondents were selected through stratified random sampling. A pilot study was conducted to test the reliability of the research questionnaire and also ensure its validity. Face validity and content validity of the research questionnaire was ensured through consultations with the research supervisor. The reliability of the research questionnaire was tested using the Cronbach„s alpha coefficient. Data was collected using self-administered structured questionnaires. Frequencies, percentages, means and standard deviations constituted the descriptive statistics that were used by the study. Multiple regression analysis and Pearson product moment correlation comprised the inferential statistics for the study. The researcher found, out that Risk identification strategies had a significant effect on Customs Performance at the port of Mombasa, Risk identification strategies affected the customs performance by (β1=0.313), The risk analysis practices adopted by the customs at the port of Mombasa have a strong positive effect on the customs performance. Risk Assessment resulted to (β2=0.237), improvement on the Customs Performance. Risk treatment strategies, have a very strong effect on the performance of the Customs at the port of Mombasa inferring that a unit increase in Risk Treatment Strategies , resulted to improvement in Customs Performance by (β3=0.305), From the findings, the researcher recommended on the following; More resources should be allocated towards risk identification procedures, to advance the performance of risk management department, Interconnectivity of risk assessment information systems with other Partner Government Agencies so as to improve the assessment of risks and more and efficient risk control measures should be employed which are backed by a sound and strong ERM policies.
Factors affecting regional electronic cargo tracking system performance at the port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2019) Kemboi, Emmanuel K.
Advancement in trade across the globe has necessitated mechanism to be put in place to regulate, promote and ensure secure supply chain. Accession to WTO, which facilitates fair trade, requires trading nations to conform to the required laws and regulations facilitating free flow of transit commodities. The application of modern technologies in the sector like RFID and GPS are essential for monitoring movement of transit goods and revenue collection. In East African region before the introduction of digital monitoring system is attributed to diminishing transit and cargo management which have resulted in a decline of paperwork administration which is quiet. As such, the KRA has frequently reported smuggling of goods to the local market, diversion of goods meant for transit, theft on goods on transit among other cases. As a result, more questions have been raised to challenge the effectiveness of the KRA measures aimed to counter illegal activities at the Mombasa Port. The research main objective is to determine the factors affecting Regional Electronic Cargo Tracking System performance at the port of Mombasa. It sought to give answer to the following questions; what is the effect of operational infrastructure, staffing and information sharing on the performance of Electronic Cargo Tracking System team at the port of Mombasa. To further look on these factors, resource-based theory, human resource theory and the hype cycle theory was reviewed. The study adopted a descriptive design which requires the exploration of qualitative and quantitative data. Descriptive research design was considered appropriate for this study with the intention of investigating various challenges RECTS team faces in the port. The target population constituted 54 respondents and a sample size of 48 was arrived at using Slovin’s formula. Primary data was collected using close-ended questionnaires regarding the topic purposely to gather the primary data. Data analysis was done using the SPSS version 25.0. and a linear regression model to show the correlation between the independent and dependent variables of the study. Out of the targeted 48 respondents, 41 fully responded to the issued questionnaires translating to 85.4%response rate. Karl Pearson analysis indicated that operational infrastructure strongly with a positive correlation affects RECTS team performance at the Port of Mombasa by 75.3% Staffing being the second influence RECTS team performance by 64.1% and lastly, Information Sharing indicated to be having a moderate correlation relationship with RECTS team performance at the port of Mombasa being supported 46.5% effect on RECTS team performance at the port of Mombasa. Regression model findings statistically indicates that operational infrastructure by 19.3%, Staffing at 17.7% and information sharing by 39.3% affected the dependent variable. The study concludes by opining that increasing RECTS operational infrastructure so as to improve regional tracking and monitoring cargo which will result in increase of the number of transit cargo being monitored by RECTS, and thus increasing compliance of the sector players resulting to increase in revenue collected and on the other hand being in a position to curb most of the malpractices relating to transit Cargo while enhancing faster clearance.
Factors affecting Customs Clearance of dangerous goods at the Port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2019-10) Kabui, Grace Waithera ; Mumia Benn MINCU, CPA.K
The study sort to establish factors affecting clearance of dangerous goods at the port of Mombasa. The best port that clears dangerous goods is Dalian port in China. The highly trained customs officers and enforcement tools together with specialized storage facilities make customs clearance of dangerous goods very efficient. In Kenya, however, an acute shortage in the above stated sectors makes clearance of dangerous goods inefficient. For this study, structured questionnaire which was self-administered was used to collect data which was analyzed using the SPSS 25 to understand the relationship between the dependent variable and the independent variable. The Cluster Sampling Technique was used. Karl Pearson’s Moment of correlation and multiple regression models were generated. From my population of 363 a sample size of 190 was obtained using the Slovins Formulae. The study unveiled that Customs Enforcement tools had strong effect on the clearance of Dangerous Goods at the Port of Mombasa, with coefficient r = 0.50. Customs Officers Skills and Competence were found to have influence on the clearance of Dangerous Goods at the port of Mombasa supported by coefficient of r of 0.612.The Specialized Storage facilities were found to have a great influence on the clearance of dangerous goods, the specialized facilities required to handle, store and transport these dangerous goods at the port during clearance were supported by coefficient of correlation r=0.720. The researcher recommends the following: Improvement on the Customs Enforcement tools used by the customs officers at the port of Mombasa while clearing dangerous goods, Regular and frequent training of officers dealing with the clearance of dangerous goods at the port, this will improve on the efficiency during handling of dangerous goods at the port of Mombasa, More resources should be allocated to aide in the specialized storage facilities involved in the handling, storing of dangerous goods.
Factors affecting Customs tea export procedures at the Port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2019) Mikwa, Marilyn Awuor ; Mumia, Benn MINCU, CPA.K
Effects of job rotation on performance of customs employees at the container freight staitions in Mombasa Kenya
(KESRA/JKUAT - Unpublished research project, 2019) Obita, Brian
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.
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
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)
Factors influencing transit trade at the inland container depot Embakasi, Nairobi.
(KESRA/JKUAT - Unpublished research project, 2019) Okello, Byron
In today’s competitive, fast-paced business landscape, getting the most out of available resources is not an option but rather a requirement. Organizations are taking a highly proactive approach to systems modernization and operationalization in an effort to increase efficiency and effectiveness in their operations. There is an increasing need by the government to collect, the much needed, extra revenue by way of taxes to face the increasing financial expenditures budgeted by the country, but the government’s objective of collecting the extra revenue is a mirage if the internal control system put in place cannot guarantee predictability and efficiency of the tax system thus help in tackling transit operation challenges. This document proposed a research to determine the effectiveness of internal control systems, employed by customs department of KRA, on transit trade traffic through the case of the Inland Container Depot, Customs department, Nairobi County. This study was guided by three specific objectives including: Assessing the influence of physical internal control system on transit operations, assessing the influence of staff capacity on transit operations and establishing the influence of technology adoption on transit operations at the ICD, Embakasi. Literature of past studies were reviewed from written documents, journals, reports, grey literature, the internet, theses and dissertations. The main theories that were employed by this study are: The Control Theory by Pierre-Louis Lion, (1956); The Human Capital Theory by Becker, (1964) and The Theory of Reasoned action by Fishbein and Ajzen, (2005).The study used a descriptive survey design and considered a population 1100 personnel working in the Customs department, Clearing firm and transportation firms who are involved in the transit trade at the ICD, Embakasi. The study used Purposive sampling method to select a sample size of 220 (20%) respondents. Data in this study was be collected through questionnaires and analyzed by statistical methods of frequencies and percentages. The presentation of data was in the form of tables and continuous prose. The researcher also used a multivariate regression analysis to determine the relationship between the independent variables and the dependent variable. The study concluded that physical internal controls significantly and positively influences transit trade in Kenya. The study also concluded that staff capacity has a significant and a positive effect on transit trade in Kenya. Finally, the study concluded that technology adoption has significant and a positive effect on transit trade in Kenya. In order to improve revenue collection associated with transit traffic and to reduce transit clearance time, the study recommends that KRA should adequately undertake some transit customs modernizations efforts mainly concerned with integration of systems associated with transit traffic. The study also recommends that KRA should not look at staff capacity only in terms of capacity building but also in terms integrity. Finally, the study recommends that KRA should do away with inconsistent and bureaucratic procedures in transit traffic management thus do away with bureaucratic inefficiencies.
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.
Effects of non-tariff barriers on intra-regional trade in the east african community: a case of Namanga one-stop-border-post
(KESRA/JKUAT - Unpublished research project, 2019) Nyagaki, Emma Wanjiku
This study is being conducted with the aim of investigating the effects of non-tariff barriers on intra-regional trade in the EAC, a case study of Namanga OSBP. an inferential research design was adopted with a study population of 68 respondents.
Factors affecting implementation of integrated customs management systems in customs and boarder control department: a case of Kenya.
(KESRA/JKUAT - Unpublished research project, 2019) Ilumba, Derrick Matheka
For the implementation of the integrated customs management systems to be successful, there needs to be good attention that is projected towards the employees, cost incurred during implementation process and management. Failure and the success of an organization are based on the measures put in place during the implementation process. Numerous organizations today face a lot of challenges that are mainly connected with how digital systems are implemented. Customs and Border Control department has strategic implementation plans that are underway, and it’s for this reason was to why I investigated the factors that are affecting implementation strategy of the ICMS. The staff that is responsible for implementing the integrated customs management systems has the mandate of investigating the performance of the organization when implementing this automated system. This study is titled factors affecting the implementation of Integrated customs management systems in the Customs and Border Control department. This is a case study of customs and border control department of Kenya. The study investigated the management support, the staff body and the cost of implementing ICMS in the Customs and Border Control departments. There was the urge to try and investigate how systems such as RECTS and cargo scanners which are related to the integrated cargo tracking systems have been implemented in the C&BC department. This study employed study theories which included; System-based theory, Technological Determinism theory and Porter’s generic business model for it to be successful. Questionnaires were used in collecting the primary data that was used in this study. The collected primary data was analyzed by the use of SPSS Software Version 23. The analyzed results were further presented by the use of the pie charts, bar charts and tables.
Factors affecting the performance of the canine unit at the port of Mombasa.
(KESRA/JKUAT - Unpublished research project, 2019) Kitoja, Cyril Menza
The dog was the first animal to be domesticated. Since antiquity to the modern era, the dog had served human beings at various capacities. From hunting, protection and now in the modern era, as an enforcement tool for various government and non government institutions. From airports,ports the evolution of the use dogs has been remarkable.Africa and Kenya in particular has discovered that the use of the canine unit has come in quite handy.The Customs and Border Control Department of the Kenya Revenue Authority is responsible for collection of revenue from imports and exports,protection of the society, safety of the nations’ entry and exit points, collection of trade statistics among other objectives. The ability of the department to meet its objectives is the performance by which it will be judged by. The customs department has several enforcement arms amongst them the canine unit which are employed to aide in achievement its objectives. The study focused on the factors affecting the performance of the canine unit the Port of Mombasa.These objectives are crucial if the customs department and the Kenya Revenue Authority as an organisation are to be considered successful.The theories that are relevant to the study are the institutional theory, resource based and the deterrence theory.The study is descriptive based on on the need to give an elaborate explanation on the factors that affect the performance of the canine unit at the port of Mombasa.A research gap of training more sentry canines was identified. A sample size out of a population of 44 respondents were used in the collection of data and a sample of 40 was drawn. The data analysed was collected using both open ended and closed questionnaires from the respondents.The researcher will then use SPSS version 25 to analyse data and the linear regression model to show the correlation between the independent and dependent variables. From the findings it is evident costs and other variables used in the study affect customs performance. The y intercept shows performance at the customs unit when other variables are zero. The canine unit should also ensure it profiles importations that are in most cases disguised as certain items yet they are concealment. Apart from the training, the canines usually rely on the odor sensitivity for cargo inspection which in some cases may not be very accurate in ensuring all concealment are dealt with. Customs in general ought to perform a cost benefit analysis to determine if the canine unit is a feasible enforcement tool.From the findings it was established that canine unit needs to purchase more trained dogs. However, from the study findings it was established that majority of the respondents disagreed that the benefits of the canine unit exceeds its operational costs. In addition, the study established that importers at the Port of Mombasa are more open in their declarations because of the canine unit. The study concludes that the canine unit is a more cost effective tool compared to other enforcement method and the canine unit does not earn customs a lot of extra revenue. The study recommends that the canine unit should invest more on trained dogs to curb illicit trade. Finally, the study recommends that the canine unit should be financially supported since it helps customs officers to easily and efficiently verify cargo.
Factors affecting customs staff competence at the Customs Service and Border control department.
(KESRA/JKUAT - Unpublished research project, 2019) Mapesa, Beatrice Atieno
Staff is an important resource in an organization as they positively contribute to the execution of organizational objectives and mission. Human resources are seen as the available talents and energies of people who are available to an organization as potential contributors to the creation and realization of the organization's mission, vision, strategy and goals. Camden and Witt (2013), argue that good leadership is just one of the most critical aspects of ensuring that employees continuously improve on their performance in an organization. There are factors that influence employee performance in an organization. These factors include; working environment commonly referred to as ergonomics, the health condition and well-being of an employee, available technologies and work equipments, employee skills level among others. Employee participation and empowerment, job redesign including based production systems, extensive employee training at workplace, and performance contingent incentive compensation, are widely believed to improve the performance of organizations (Eddock, 2007).
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.
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.
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 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
Factors affecting implementation of East Africa community single customs territory at the port of Mombasa.
(KESRA/JKUAT - Unpublished research project, 2019) Rangana, Gideon Mogere
Over times trade between the East African community countries has been affected by inefficient trade facilitation measures. In bid to facilitate regional trade, EAC member states agreed to implement Single Customs Territory (SCT). It is clear that implementation of SCT has been hampered by challenges. The study sought to ascertain factors affecting t. It he implementation of East Africa Community Single Customs Territory. The study determines the effect of three factors: customs personnel practices; EAC customs administrations ICT systems, and stakeholders’ involvement on implementation of EAC single customs territory. This research was based on three theories namely system theory, theory of regional integration and customs union theory. Implementation of SCT will create a level trading ground within EAC countries by coming up with common external trade policies. It will also reduce the cost of doing business which will encourage more domestic foreign investors. Finally, SCT attracts foreign, domestic and cross-border investments. To ensure successful implementation of EAC single customs territory, EAC projected July 2017 as the deadline for fully implementation of SCT. The projected time schedule has elapsed. The study used a descriptive research design. Populations that was targeted in this case were customs officials and customs agents. Stratified random sampling technique was used to come up with the sample size of 287 who were 28% of the total population. Data was done using questionnaires and interviews. Through the use of content analysis, the qualitative data was analyzed and then presented in a prose form. The quantitative data was analyzed using the Statistical Package for Social Science (SPSS version 25). This was done using the inferential and descriptive statistics. The study findings indicated that Customs personnel practices has a strong influence to the implementation of the EAC single Customs territory by 28%, while Partner States Customs Administration ICT systems strongly affects the implementation by 35.4% whereas the stakeholders’ involvement has a moderate influence to the implementation of the EAC single customs territory by 21.7%, these results were supported by the correlation and multiple analysis models obtained. The study recommends for localization of customs training institutions, staff training, Harmonization of the Partner States Information Systems and increase of stakeholder’s participation at all levels of implementation.
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.