5. 2018

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The effects of Customs risk management on duty collection at the Port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2018) Musau, Leonard Bonke
Risk Management should be aimed at simplifying customs procedures and improve duty collection hence economic efficiency. Prior to the adoption of risk management, Customs Administrations that did not use Risk Management mostly focused their controls wholly at the border and at the time of import, and often adopted 100% physical examination approach. This approach of 100% physical verification on all goods or shipments entering the customs territory brought about time constrains as well as it was inefficient in operations. This led to the adoption of Risk profiling and targeting, information technology as well as cargo examination at the port of Mombasa. After the adoption of the risk management by customs, has led to optimization of both human and financial resources, revenue collection and trade facilitation has been achieved to some extent. Although there is an achievement, there are still loopholes in revenue collection as some items find their way into the country by depriving customs revenue as well as bringing harm to domestic industries. The study therefore seeks to establish the effect of Customs Risk management on duty collection at the port of Mombasa. This study adopted a descriptive research design having a target population of 200 respondents; stratified random sampling was used to sample the study population which included Border control officers, Enforcement and investigation officers, Information, communication and technology, Verification Officers of Customs service department at the port of Mombasa. Both primary and secondary data was collected by the use of Semi-structured questionnaires for primary data. Data analysis was conducted using SPSS version 25, The results were presented in form of tables, charts and graphs for easier interpretation and understanding and then the results of some of this analysis was exported into Microsoft Word and Microsoft Excel for visual presentation and reporting. The relationship of the variable was expressed as a linear regression model.
The effects of cargo scanning on revenue collection at the Port of Mombasa in Kenya
(KESRA/JKUAT - Unpublished research project, 2018) Oduor, Emily Aoko ; Mumia Benn MINCU, CPA.K
The dual missions of ensuring national security and collecting duties and taxes are driving many governments towards implementing policies to maintain the integrity of the supply chain. Customs authorities in many parts of the world are grappling with the problem of significant tax loss, cargo theft and non-compliance to regulatory procedures. Cargo owners on the hand are more concerned with just in time and reliable deliveries, cost effective logistics and maintaining integrity of their cargo. The purpose of this study was to determine the effects of cargo scanning on revenue collection at the port of Mombasa in Kenya. The study was a descriptive research design. Cluster sampling was used to select a sample of the customs officers. The population of interest was 165 custom officers. A structured questionnaire was used to collect the information. Validation of instruments was done by discussing with the respondents and by the research supervisor. Frequencies and percentages were used to analyze the data. The findings pointed out that scanning procedures positively affected revenue collection by 0.232 or 23.2% while scanner downtime was found to affect revenue collection strongly on the negative way, by a 29.5% effect on the revenue collection. It was recommended that the number of scanners to be increased to cover more containers as well as reducing congestion at the scanning unit and delays. The number of trained scanner operators and image analysts should be increased at the station so as to maximize the efficiency of the scanner unit in detections and targeting. There should be proper maintenance of the scanners to avoid scanner downtimes and form a mixed partnership between government (KRA/CUSTOMS) and other private industries. Further, the port requires substantial reforms and upgrading to reach international standards and to meet the demands of a growing and increasingly integrated East African community. It is hoped that the results from this research will be useful to policy makers in Kenyan customs department, KPA and other stakeholders in developing best approaches in improving security of the supply chain thus creating a conducive environment for trade.
Influence of container freight stations in decongestion of Mombasa Port
(KESRA/JKUAT - Unpublished research project, 2018) Koech, Beatrice
Capacity limitations at the port of Mombasa has been an essential issue in the port errands as cargo imports especially autos and containers have constantly outflanked yard holding limit against a setting of poor load off-take to the hinterland. This situation has incited stack blockage which KPA attributes to nonappearance of room among changed reasons, a condition that is not satisfactory since the port is a fundamental operational center point for exchange in the East African community. Therefore, the purpose of this study was to explore the influence of container freight stations in trade facilitation in Mombasa port. Descriptive survey design was used; target population for this study was 286 respondents consisting; CFS operators, customs officers and clearing and forwarding agents. Questionnaires were used for data collection. Measures of deviation and correlation analysis were used to analyze the data and Statistical Package for Social Science (SPSS) version 25 was used in analyzing. Linear regression was used to determine the relationship between independent and dependent variables. The study findings indicated that the three variables facilitates trade whereby; Competition had a significant influence in decongestion of the port as evidenced in the regression model competition having a 30.7% or 0.307, Adopting new technology influences decongestion by 0.290 or 29% and also findings established that CFS influences the decongestion of Mombasa Port in terms of space capacity by 0.229 or 22.9% from the model obtained. The study established that space capacity increases cargo handling. The study concludes that competition, Technology and space capacity between the CFS along the port can help improve the services at the port because each CFS operators will struggle harder to satisfy customers. Therefore, availability of enough workers and highly skilled manpower employed at the CFS, communication network will increase its efficiency leading to fast cargo clearance, technology increases the speed and transparency of the cargo clearance in the CFS and finally study concludes that availability of space capacity in CFSs reduces congestion through the provision of ample storage capacity for stacking containers while awaiting customs verification and clearance by customs officers. The study recommends the following; Sufficient and qualified staff employed at the CFS, improved technology at the CFS and communication network will increase its efficiency leading to faster cargo clearance hence facilitates trade. The success of a CFS does not only depend on better port performance but also on good infrastructure, therefore better infrastructure will ensure decongestion from the capacity provided by the CFS. It is hoped that the outcomes from this research assisted CFS operators to understand how they can improve on their performance as a result of the yard improvement hence better efficiency and benefits to the Mombasa port in decongestion and as a whole Kenya Revenue authority collecting more Revenue.
Factors influencing employee turnover at Customs
(KESRA/JKUAT - Unpublished research project, 2018) Ochieng, Mickey Awuor
Managing turnover successfully is considered to be the most challenging task, yet it is extremely crucial in achieving organizational goals. High employee turnover is a major headache for both private and governmental organizations. The objective of the study is to determine the effects of employee turnover intentions on productivity at Customs, Mombasa. Specifically, the study aims to identify how organizational culture affects employee turnover on productivity at customs; to determine how work environment influences employee turnover on productivity at customs and to find out the influence of employee retention strategy on turnover at Customs, Mombasa.The study is anchored on three theories namely; job embeddedness theory; firm-specific human capital (FSHC) theory and job matching theory. The research employed a descriptive research design. The population of the study constituted all the border control officers, customs officers and human resource manager at customs, Mombasa. The study concentrated on this group because they are better placed to give detailed information regarding employee turnover at Mombasa Customs. The study used questionnaires as the data collection instrument. Primary and secondary data was used for this study. Secondary data was collected from published and organizational documents such as employee files, payroll, reports and journals. The primary data however was sourced through a structured questionnaire that helped to gather vital information from the respondents. The data collected was taken through a cleaning, validation, and editing to assert that they are accurate, uniform, consistent and complete. Statistical package for social science (SPSS) was used to generate inferential and descriptive statistics. To determine the effects of employee turnover on productivity at Customs, Mombasa, a regression model was used. From the findings, the study concludes that work environment, retention strategies and organizational culture have a significant positive effect on productivity. This implies that employee turnover as influenced by work environment, retention strategies and organizational culture affects productivity of customs at Mombasa. The study also concludes that there is a direct relationship between employee retention strategies, organizational culture and work environment. This means that an improved employee retention strategies, organizational culture and work environment leads to improved productivity at customs. The relationship between employee retention strategies and work environment and productivity is however not significant. The study recommends that the management of customs department consider creating understanding of the current corporate plan because it is part of the important performance evaluation benchmark. Based on the findings, the study recommends that customs department should formulate detailed written HR policy on employee retention practices that ensure lively and conducive working environment to promote employee retention.
Factors influencing Customs warehouse performance at the Port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2018) Bao, Clarice Nzalambi
A Customs Warehouse means “any place approved by the Commissioner for the deposit of un-entered, unexamined, abandoned, detained or seized goods for the security thereof or of the duties due thereon.” Warehouse provides assistance in terms of weapon that helps to meet competition, incessant supply of goods and services and augments in diversifying markets. As the supply chains get more complex, the variety of indicators and tools also to measure warehouse performance has also increased. The Mombasa Entry Port has exceeded its design capacity. It is already operating at maximum capacity for both general and containerized cargo, and will suffer progressive declines in operational effectiveness unless both capacity and terminal efficiency issues are adequately addressed therefore this research focused on factors influencing customs warehouse performance at the port of Mombasa in order to improve the revenue collection and create guidelines for future improvement of the warehouse operations in order to enhance effective performance. Despite constant improvements in the customs warehouse layout, it has not achieved the desired effective performance through effective revenue collection. The project was guided by three objectives; to assess the effect of Limited Storage Capacity, to evaluate the effect of default payment for imported goods and to evaluate the effect of irregular auctioning of goods. A descriptive survey design was employed on data collection where simple random sampling was used to select a sample size. A sample size of 38 respondents was utilized as the number could easily be accessed in terms of administering questionnaires. A pilot study was taken on some of the employees to test the reliability and validity of the questionnaire. The questionnaires administered and the accompanying cover letters assuring confidentiality was delivered to the Kenya Revenue Authority management. Statistical package for the social sciences was used to analyze the data through descriptive and inferential statistics. The study used Karl Pearson’s Coefficient of Correlation found that there is a strong positive relationship between Storage Capacity with a correlation of 0.300, and Payments with a correlation of 0.425 with the Customs Warehouse Performance, whereas a negative Relation with a correlation of -1.56 which means that there exist an inverse relationship between Irregular Auction to the Customs Warehouse Performance. The study found out that limited storage capacity, payment default for imported goods and irregular auctioning of goods have significantly influenced the customs warehouse performance. Storage capacity had a significant positive affects customs warehouse performance at the port of Mombasa. Payment defaults have a significant influence on customs performance while irregular Auctioning at Customs Warehouses were found to have negatively affected the Customs Warehouse Performance. The study further concludes that customs warehouse performance at the port of Mombasa is fairly growing though below the expected rate. Based on the study findings, the study recommends improvement in the Storage Capacity at the Warehouses in Numbers and Infrastructure, Public Awareness and training of the Customs officers and importers on the payment of duties levied on imported goods, as a way of minimizing default in payment of duties, improvement in carrying out regular and open Auctions of the goods at the Customs Warehouses abandoned, this will close loop holes in financial leakages caused by irregular Auctions.
Factors affecting Customs officers' performance at the Port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2018) Kiprono, Hillary Kimutai ; Mumia Benn MINCU, CPA.K
Over the past years the performance of customs officers has been well rated, characterized by meeting of set departmental targets, although recently there has been a change in the performance of the customs officers. The researcher carried out the study to examine the factors that affects customs officers’ performance in Port of Kilindini, Mombasa. The researcher examined key variables; work environment, Human Resource Practices and psychological factors and what influence the three variables have on the performance of customs officers. The study had the following general objective to examine the factors affecting customs officers’ performance in Port of Kilindini, Mombasa. Specific objectives included; to investigate the effect of working environment on customs officers’ performance in Port of Kilindini, Mombasa. To examine the effect of human resource practices on customs officers’ performance in Port of Kilindini, Mombasa, to determine the influence of psychological factors on customs officers’ performance in Port of Kilindini, Mombasa. This study adopted a descriptive research design because of the need to develop theories that assist in explaining the research variables. The target population for this study constituted 211 respondents constituting customs officers in Mombasa. The researcher used the stratified sampling technique to group the respondents into strata constituting, customs managers, head verification officers, verification officers, customs border control officers, and customs border control assistants. From these strata, the respondents carefully but randomly identified the respondents to represent the population selecting a total sample size of 63 respondents. Questionnaires were used on sample respondents in gathering primary data for the study. The researcher also conducted interviews and observation to collect primary data. The researcher managed to get a response of 60 duly filled questionnaires which gave a 95.24% response rate. The data collected were analyzed using Statistical Packages version 23 to meet the research objectives and the findings and recommendations given based on the outcomes of the research conducted. the findings indicate that Work Environment to a great extent affects the Customs officers’ performance, Human Resource Practices were found to have a minimal or moderate effects on the Customs officers’ performance, this was given by the coefficient r of 0.573, showing that Human Resource Practices including recruitment, training and officers’ involvement in setting targets moderately affects the performance of the Customs officers. Therefore the findings indicate that to a little extent the human resource practices affect the performance of the customs officers in Mombasa. To a great extent the Psychological factors affect the officers’ performance. The study recommends on the Improvement in the working conditions for customs officers in Mombasa, a clean and healthy environment, adequate infrastructure for the officers; The inclusion of officers in decision making of matters especially that affects them and; Designing of open and fair programs to boost officers in managing their psychological imbalances, such as team building.
Factors affecting Customs in managing narcotics smuggling in Southern Region
(KESRA/JKUAT - Unpublished research project, 2018) Ndururi, Gladys Wambui
Kenya’s transformation into a trafficking hub has been increasing in the past 10 years. Drugs are smuggled into Kenya through shoreline and porous borders with Somalia and Tanzania. In Kenya there are spirited efforts of inter-organizational agencies to manage narcotics smuggling. This study comprises three objectives. The first objective is to analyze the effect of customs internal process in managing narcotics smuggling in southern region. The second objective is to examine the effect of inter-organizational coordination in managing narcotics smuggling in southern region. The third objective is to analyze the effects of adaptation strategies of Customs in managing narcotics smuggling in the southern region. A descriptive design was used for the study, using cluster sampling technique to obtain sample size of 171 respondents from target population of 300 respondents, where the respondents sampled across all clusters were customs officers, airport and port police, KAA officers, KPA officers, anti-narcotics and NACADA officers in southern region. A structured questionnaire was used to collect information from the respondents and statistical package for social sciences (SPSS) version 23 was used to analyze the collected data. The linear regression model was used to describe the relationship between the independent variables to the dependent variable. The study findings indicated that the independent variables explain 66.1% of the dependent variable. Customs internal process was found to be affecting the managing of narcotics smuggling by 26.3%, Inter-organization Coordination having 33.7% while Adaptation strategies of Customs 29.3%. the Regression analysis results are supported by the Correlation analysis which shown a strong relationship between the independent variables and the dependent variable for the variables Customs internal process, Inter-organization Coordination and Adaptation strategies of Customs having coefficient of correlation r of 0.644, 0.680 and 0.647 respectively. The researcher therefore recommends frequent training of customs officer on detection and prevention techniques so that they can efficiently and effectively fight narcotics smuggling. This study therefore recommends constant evaluation on countries that have been able to fight narcotics smuggling so as to improve performance in managing of narcotics and proper coordination between organizations nationally and internationally by sharing intelligence and use of informants.
Factors affecting clearance of imported goods at the Port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2018) Ndambuki, Lucy Mbula ; Mumia Benn MINCU, CPA.K
The port of Mombasa clearly has a lot of potential to develop into one of the most efficient ports of the world, joining the likes of Port of Singapore and China ports, due to operational inefficiencies at the port, it is estimated that for every one container cleared at the port of Mombasa, 500 have been cleared in the port of Singapore. In the past five years, more than a thousand cases of complaints from importers and customs licensed clearing agents pertaining to the delays in the clearance of their containers have been reported; that it is taking about fourteen days to clear a consignment from the port. The study examined the causes of delay in the clearance of imported goods at the port of Mombasa. The study specifically determined the extent to which documentation procedures, involvement of personnel in verification and clearance and ICT system issues cause delay in the clearance of imported goods at the port of Mombasa. This study was founded on the single window system theory, stakeholders’ theory and transaction cost theory. The research design used was a descriptive survey. 1500 clearing firms in Kenya as obtained from KIFWA registrations office comprised the target population. The accessible or study population was the 316 clearing firms based in Mombasa. The study sample consisted of 177 clearing firms. The clearing firms whose employees participated in the study were selected through simple random sampling. To ensure that the research questionnaire was reliable, a pilot study was undertaken. Content validity of the questionnaire was ensured by consulting the supervisor. Cronbach’s alpha coefficient was used to test for reliability of the research questionnaire. Self-administered semi-structured questionnaires were used for collection of data. Descriptive statistics and inferential statistics were employed in data analysis. Descriptive statistical tools included frequencies, percentages, means and standard deviations. Inferential statistics included Pearson correlation analysis. Tables were used for presentation of study findings. The study found out that documentation procedures, personnel involvement in verification and clearance and ICT system issues cause delays in clearance at the port of Mombasa to some extent. It was concluded that the documentation procedures at DPC, NTC, enforcement, Pvoc, verification and DPC points are generally not fast and efficient. It was also concluded that assigned officers are not adequate enough to handle the assigned volume of cargo and some may not be very knowledgeable and efficient at work hence leading to delays in cargo clearance. The study also concluded that network connectivity problems adversely affect system functionality and efficiency at the port of Mombasa. The study recommended that clearing agents, KPA and KRA should put in place measures to ensure an expeditious documentation process, efficient and competent staff and uninterrupted network and computer systems’ connectivity.
Effects of technology on Customs performance at the Port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2018) Njigigua, William Kiarie ; Mumia Benn MINCU, CPA.K
Technological advances in the past two decades have been central in organizational processes across different economic sectors. Numerous technologies have been introduced in the shipping sector as a strategy to enhance the levels of efficiencies in ports operations. This study sought to examine the effect of technological integration on the customs performance at the port of Mombasa. The study focused on the outcomes in operational change influenced by the integration and execution of tasks using new tools and methods. These tools include the utilization of new technologies and new operational processes that are backed by high-tech gadgets in the execution of port operations. The study focused on three specific areas, namely; integrated systems, smart gates, non-intrusive technology and their impact on customs performance. A descriptive research design was adopted as the research methodology, which defined the procedure followed in collection of the field data. The target population included the Mombasa port officials, notably the customs officers and the KRA staff stationed at the primary terminal berths. Furthermore, the study also included clearing agents who facilitate the movement of cargo from the port to the destination. A sample size of 200 respondents was calculated and stratified random sampling process was used to organize the respondents in groups. A structured close-ended questionnaire was used as the primary tool for data collection process. The questionnaire contained a 5-point Likert scale, which was used to measure the respondent’s opinions for each question. The study established that, integrated systems positively impacted customs performance, registering a mean of 4.244. In addition, the study found that smart gates influenced customs performance to a large extent, recording a mean of 4.401. The study also established that non-intrusive technology positively impacted on the customs performance with a mean of 4.295. The study concludes that, technology integrations contributes to enhanced levels of operational efficiency, increased levels of accountability, effective transmission of data and critical information, speed and efficiency in decision making and reduced operational costs. The study recommends the enhancement of existing integrated systems in conjunction with upgrading and effective adoption of better systems to boost customs performance. Furthermore, the study proposes increased investment smart gates system to increase efficiency and reduce costs, while proactively managing risk, thereby boosting customs performance. Finally, the study recommended increased automation of the port process and use of non-intrusive technology with a bid to increase technical capacity and boosting compliance and widening the tax net. Recommendations for further studies be done on other technological factors influencing the performance of the customs department. Furthermore, future research should focus on widening the scope of evaluating customs performance to include aspects like public trust and customer satisfaction. Other studies should also be conducted, focusing on the factors influencing customs performance, other that technological factors. Recommendation for further studies be done on other technological factors influencing the performance of the customs department. Furthermore, future research should focus on widening the scope of evaluating customs performance to include aspects like public trust and customer satisfaction. Other studies should also be conducted, focusing on the factors influencing customs performance, other that technological factors .
Effects of One Stop Border Post on trade facilitation at the LungaLunga Border Post
(KESRA/JKUAT - Unpublished research project, 2018) Sudi, Job ; Mumia Benn MINCU, CPA.K
The evolution that has been brought about by globalization has seen the continent transform itself into a major global village and from that there is increasing need for faster and more efficient service delivery. Organizations engaging in cross border trade and international trade must be able to develop and implement plans to take advantage of their changing environment globally. Lungalunga/ Hororo Border is one of the prime border between Kenya and Tanzania. The border has sometimes been accused of hindering trade in the community due to the fact that it has all the hallmarks of a very productive border post but still experiences very low transit traffic with a lot of delays. This study sought to establish the processes that the One Stop Border Post strategy implementation was pegged on and the challenges that may have been faced in facilitating trade. The study collected primary data through the use of questionnaires and analyzed through the use of Microsoft PSSP. The relationship of the variables was expressed using the linear regression model.
Effects of Kenya national electronic single window system on performance at the Port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2018) Maiyo, Julia ; Mumia Benn MINCU, CPA.K
Single window is one of the latest port systems aimed at simplifying trade processes for Kenya’s competitiveness at the port of Mombasa. In the year 2007 the country experience growth in international trade which increases the number of containers handled by KPA and those cleared by KRA customs at the port of Mombasa. The space was limited and vessel turnaround time was prolonged, traders incurred huge cost in business, processing of customs clearance takes more than 11 days prolonging cargo dwell time, diversion to neighbouring country like Tanzania Dar-es-salam port by some shipping line happens, therefore Kenyan government on modernization reforms in customs adopted Kenya National Electronic Single Window to facilitate electronic clearance of goods and this study was carried out to establish the effect of Kenya national electronic single window system on performance at the port of Mombasa. A target population of 1090 employees of different organization was used, which included Kentrade Mombasa, KPA, and KRA customs, KBS, KMA, Shipping agents and Clearing agents. A descriptive research design was adopted and systematic random sampling method was used to pick the sample size from 10% of the target population. Primary data was gathered using semi-structured questionnaires and data was analysed using both descriptive and inferential statistics. The findings revealed that, there was high positive correlation between the dependent variable and independent variables at 0.01 level of significance which was within the threshold P-value of 0.01 as per the Pearson Correlation. Therefore; this study concluded that, there is high positive correlation between manifest module, permit module and e-payment module on performance at the port of Mombasa
Effects of internal controls on Customs revenue collection at the Port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2018) Opiyo, Edwine Odhiambo
The Internal Control, within the framework of its application in the supply chain, consists of a sum of procedures that cover the whole range of its policies and activities, and is catalytic to the location of the weaknesses and risk assessment, to the prevention of fraud and errors. The researcher therefore carried out the study to examine the effects of controls on revenue collection at the port of Mombasa. The researcher examined key internal control variables which included; control activities, monitoring, and control environment and effects the three variables have on set targets and amounts of revenue collection as well as the levels of compliance at the port. This study adopted a descriptive research design because of the need to develop theories that assist in explaining the research. The data collected was analyzed in line with the research objectives and the findings and recommendations presented in should fast track the rollout of Integrated Customs Management System and to ensure that there is adequacy of the ongoing monitoring to curb issues of risks identified during the ongoing monitoring since monitoring is an essential process in revenue collection. The research recommends that there is need for both sectors involved in the supply chain KRA to ensure there is enough staff to perform the duties and responsibility at the port. It is further recommended that the ethical issues in KRA should be reviewed to ensure revenue leakages arising from such acts are mitigated. The customs processes at customs and border control should be automated through integrating all systems to ensure smooth and efficient operations to realize increase amounts in revenue collection and achieving or even surpassing the set targets. Monitoring of both cargo and transactions by the sector players should also be reviewed so that key systems used in monitoring are shared such as Cargo Management Information System and Manifest Management system. The study further recommends that job descriptions be further reviewed to ensure the duties are specific and responsibility for operation of internal controls are attributable to the individual who operates the control at that level through these KRA will be able to achieve the set goals and the levels of compliance will also improve due to effectiveness of the internal controls at the port of Mombasa.
Effectiveness of scanner unit on revenue generation at the Port of Mombasa
(KESRA/JKUAT - Unpublished research project, 2018) Masaku, Christine Nthenya
According to the World Bank’s report, Kenya is ranked 122nd out of 155 countries in trade logistics efficiency. The index measures countries’ trade logistics efficiency. Our country Kenya performs better than the averages of Sub-Saharan African countries in areas of timeliness and international shipments. Trade facilitation plays a critical role in international trade because it is about expediting the clearance, release and movement of goods including those in transit. There is need for technical assistance and capacity building in trade facilitation is crucial. The Port of Mombasa at Kilindini facilitate trade for over four neighboring countries of Kenya. Physical inspection of containers is not feasible and that is why technologies such as cargo scanning are welcome. Thus the main objective of this study was to evaluate the effectiveness of the Scanner Unit on revenue generation at the Port of Mombasa and specific objectives to determine how operations of the Scanning Unit at the port leads to a significant collection of extra revenue, the effects of scan unit system integration on revenue generation at the port of Mombasa, to establish the relationship between employee professionalism of the scan unit and revenue generation at the port of Mombasa and to ascertain the link between port infrastructure on scan unit and revenue generation at the port of Mombasa. Quantitative methods were employed in collecting and analyzing the data. Both Primary and secondary sources of data would be used in collection of data. To ensure that the research questionnaire was reliable, a pilot study was undertaken. Content validity of the questionnaire was ensured by consulting the university supervisor. Cronbach’s alpha coefficient was used to test for reliability of the research questionnaire. Self-administered semi-structured questionnaires were used for collection of data. Descriptive statistics was employed in data analysis. Descriptive statistical tools included frequencies, percentages, means and standard deviations. Tables were used for presentation of study findings.
Factors influencing container cargo clearance at the inland container depot Embakasi
(KESRA/JKUAT - Unpublished research project, 2018) Ayugi, Lawrence
Delays on container cargo clearance has emerged and evident at ICD Embakasi Nairobi with indicated long clearance period or overstay of received containers at the port for more than 10- 12 days. The delay in clearing containers at the ICD is made worse by unclear communication in nominating containers for clearance at the ICD, inadequate cargo handling equipment, and long customs clearance procedures and requirements. The objective of the study is to assess the factors influencing container cargo clearance at the ICD Embakasi with focus on specific objectives, to establish the effects of customs documentation process on container cargo clearance at the ICDE, to determine the effects of handling equipment on container cargo clearance at ICDE and to find out the effects of transport infrastructure on container cargo clearance at ICDE This study adopted a descriptive research with survey of a total population of 200 and apply a stratified random sampling technique to select a sample size of respondents. The study uses questionnaires in order to bring out the results of the study as expected. Respondents are drawn from the departments within Kenya Revenue Authority, Clearing agents and Kenya Port Authority. The study analyzes the data using Statistical Package for Social Sciences (SPSS). From the research findings, the study concluded all the independent variables studied have significant effect on container cargo clearance at ICDN as indicated by the strong coefficient of correlation and a p-value which is less than 0.05. The overall effect of the analyzed factors was very high as indicated by the coefficient of determination. The overall P-value of 0.00 which is less than 0.05 (5%) is an indication of relevance of the studied variables, significant at the calculated 95% level of significance. This implies that the studied independent variables namely custom documentation process, handling equipment and transport infrastructure have significant effect on container cargo clearance at ICDN.
Influence of internal controls on revenue collection at the Customs services department of the Kenya Revenue Authority
(KESRA/JKUAT - Unpublished research project, 2018) Cheptarus, Everlyn Kangogo
While customs taxes have played critical roles in the revenue levels of the diverse countries, there are noted challenges with customs taxes that impact on the overall revenue productivity. The customs duty is often complex and susceptible to revenue leakage as taxpayers have many avenues to evade, including collusion with tax officials, making it difficult for the evasion to be detected. In Kenya, by October of 2015, KRA had missed its revenue projections by 11.4 billion from custom taxes including value added taxes on imports, import declaration fees, and railway development fees. In the 2015/2016 financial year, several departments of customs department missed their revenue collection targets. The VAT on imports declined by 3.1 per cent to Sh131.47 billion while Import Declaration Fees also dropped 4.7 percent to Sh25.85 billion. This study therefore seeks to examine the influence of internal controls on revenue collection productivity at customs department of Kenya Revenue Authority (KRA). In particular, the study examined the role of goods entry control aspects, Information and Communication Technology (ICT), and staff risks control management on revenue collection productivity. The Study found that the 70.4% of the variance of the revenue collection was impacted by Internal Controls, Goods entry control aspects, and ICT levels. The study also found that Internal Controls, Goods entry control aspects and ICT were significant predictors of Revenue Collection in a multiple linear regression model. When there are no reforms and ICTs Influence is 0, the average revenue is 1.354 in the likert scale implying that people would strongly disagree there is improvement in Revenues generated. While holding ICT constant, a unit increase in Goods entry control aspects will cause a 2.527 increase in the Revenue generated while a unit decrease in Goods entry control aspects will cause an average 0.527 decrease in Revenue generated on the likert scale. While holding Goods entry x control aspects to a 0 constant, a unit increase in ICT intervention will cause a consequent 1.802 average increase in Revenue generation in the likert scale. Consequently, a unit decrease ICT intervention will cause an average decrease of 0.802 in the likert scale. The study recommends that KRA should emphasize on the Internal Controls, Goods entry control aspects, and ICT levels as they play a significant role in the determination of revenue collection.
Effects of automated Customs systems on volume of transit trade along the Northern corridor in Kenya
(KESRA/JKUAT - Unpublished research project, 2018) Wanjau, Millymercy Nyambura
Customs is tasked with the role of facilitating all forms of international trade including transit trade by ensuring it provides accurate, predictable and speedy movement of goods across the border. This entails modernization and automation of processes through the adoption of several systems such as Simba System, Single Window System and ECTS. The purpose of the study was to establish the effects of automated customs systems on volume of transit trade along the Northern Corridor in Kenya. The study explored a descriptive design with the target population of the study involving customs officials, clearing agents and transporters of transit goods along the Northern Corridor in Kenya. The sample size of the study constituted 85 respondents. Primary data from respondents was collected through the use of self- administered questionnaires and analyzed using the Statistical Package for Social Scientists (SPSS). The response rate was 70.5% which was considered adequate for the purpose of the study. The findings were presented in bar charts, tables and figures. From analysis, the findings showed that automated customs systems had significant effect on volume of transit trade along the Northern Corridor. Single window system had a significance level of 0.002 with a paired t-test of 3.211. Simba system had a significance level of 0.000 with a paired t-test of 6.897. The ECTS had a significance level of 0.002 with a paired t-test of 3.112. Therefore, based on these findings, the government should enhance capacity building for clearing agents and customs officials to be up to date with this technological advancement in order to improve efficiency and effectiveness in the transit cargo chain.
Factors affecting Customs release of goods at Namanga Border Post in Kenya
(KESRA/JKUAT - Unpublished research project, 2018) Kaigai, Brian Wamunyu
This study was done to assess the factors affecting customs clearance of goods at Namanga border post. Specific objectives were; to find out to what degree information available on customs procedures affect release of goods at Namanga border post; to establish to what extent the level of Pre Shipment Inspection affects customs release of goods at Namanga border post; to establish to what extent the level of technology is a factor affecting customs release of goods at Namanga border post; to establish to what extent the goods type affects the customs clearance times at Namanga border post; to find out to what extent is shipment release a factor affecting the customs release of goods at Namanga border post. Primary data was collected from Namanga at the Kenya Tanzania border. The research design used was an exploratory research design. The target population of the study were 61 respondents compromising of 30 clearing and forwarding staff, 30 customs officers based at the border post and 1 senior manager from K.R.A. Respondents were chosen using the purposive sampling method, the main data collection instrument used was a questionnaire. Qualitative data gathered from the questionnaire was analyzed using document analysis and quantitative data was analyzed using SPSS (Statistical Package for the Social Sciences). Key findings from the research indicated that inspection and goods type were the factors with the greatest impact on customs release at Namanga border post. 85.7% of respondents felt that inspection affected customs clearance while 42.9% felt the type of goods affected customs release, further statistical analysis of both factors gave a correlation factor of .884 an almost perfect linear relationship. Technology was cutting both ways in the clearance process speeding up clearance as well as delaying clearance due to frequent downtime, shipment release was not a commonly used method of getting goods across the border.
The influence of transport based non-tariff barriers on trade facilitation along the Kenyan section of the Northern corridor
(KESRA/JKUAT - Unpublished research project, 2018) Nyang’au, Christine Moraa
The study examines the impact of Transport Based Non-Tariff Barriers on trade facilitation along the Kenyan Section of the Northern Corridor. Specifically, the study looks at how Non- Tariff Barriers including; weigh bridges, police road blocks, corruption and security influences trade along the corridor. The study is guided by the descriptive design of its simplicity and relevancy to guide the study. The target populations of the study are transit goods transporters, transporters of export cargo, clearing agents, custom officers, police and Kenyan exporters who use the Kenyan Section of the Northern Corridor. The study adopts simple random sampling techniques to determine the sample size. After which, Yamane’s formula is used to calculate the sample size based on the total population. The sample size of the study has constituted 122 respondents. Primary data from respondents has been collected through the use of self- administered questionnaires and analyzed using the Statistical Package for Social Scientists (SPSS). The study found that transport based non-tariff barriers had a big impact on trade facilitation along the Kenyan section of the northern corridor. The study revealed that non-tariff barriers including weighbridges, roadblocks, insecurity and corruption had a strong positive relationship with trade facilitation along the northern corridor. The study revealed that majority of weighbridges and roadblocks caused prolonged delay resulting in unnecessary costs and malpractices. Therefore, it is imperative for the government to consider modernizing weighbridges and reducing roadblocks in the road. This will also contribute in reduction of corruption. Through the Electronic Cargo Tracking System, the government can also monitor any delays and identify which roadblocks are causing delays. The study findings showed that security is a major impediment affecting trade along the corridor. Therefore, there is need for the government to provide security along the corridor in order to mitigate against cases of banditry, theft and terrorist attacks.
Factors influencing electronic cargo tracking system efficiency in Kenya
(KESRA/JKUAT - Unpublished research project, 2018) Malele, Bramwel
Factors affecting performance of Customs and Border Control department in Mombasa
(KESRA/JKUAT - Unpublished research project, 2018) Mutulu, Francis Matata
Performance of customs administrations has been given much attention in the contemporary International trade in facilitating through reduction of cost of doing business across country’s borders in different parts of world. Customs administrations have adopted modernization and streamlining of customs processes to reduce trade costs and time while increasing revenue flow. This study aimed at assessing factors affecting performance of Customs and Border Control department in Mombasa. The specific objectives of this study were to establish the effects of customs legislation, customs management and customs information systems on performance of Customs and Border Control department. The study sought to answer to what extent each independent variable, customs information systems, customs legislation and customs management affected the performance of customs and border control. The main theories used in the study are Technology Acceptance Model, Institutional theory and open systems theory. The target population was 280 customs officers working at the Mombasa. Stratified random sampling was applied and a sample of 59% was interrogated using self-administered questionnaire. Data collected was coded and systematically organized so as to facilitate data processing using Statistical Package for Social Sciences (SPSS) version 25. Data was analyzed using multiple regression analysis where dependent variable was regressed on independent variables. The study found out that independent variables account for 59 percent variations in dependent variable. The F value of 54.181 indicated that joint contribution of all the independent variables was significant in predicting the dependent variable. The independent variables which affected significantly the performance of Customs and border control department were customs information system (β1 = 0.202), customs legislation (β2 = 0.325) and management (β3 = 0.254). These findings indicate that the three independent variables are significant in enhancing performance at customs and border control and may help in improving the performance of customs and border department. The researcher recommends increased employment of information systems in customs processes for efficient transactions and reduced tax fraud. All relevant information of general application relating to customs legislations is also recommended to be readily available for all interested parties so as to reduce disparities in application of the legislation hence reduced cost and time incurred in customs transactions. The study also recommends improvement of staff competency through training, continuous involvement of staff in seminars and workshops which will eventually result to effective and efficient service delivery.