The effects of Customs risk management on duty collection at the Port of Mombasa
| dc.contributor.author | Musau, Leonard Bonke | |
| dc.date.accessioned | 2021-03-24T08:11:34Z | |
| dc.date.accessioned | 2022-06-07T06:47:19Z | |
| dc.date.available | 2021-03-24T08:11:34Z | |
| dc.date.available | 2022-06-07T06:47:19Z | |
| dc.date.issued | 2018 | |
| dc.description | PROJ 354.2 MUS | en_US |
| dc.description.abstract | 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. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/1336 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Risk Management | en_US |
| dc.subject | Risk Profiles | en_US |
| dc.subject | Risk Analysis | en_US |
| dc.subject | Risk Assessment | en_US |
| dc.subject | Customs Duty | en_US |
| dc.title | The effects of Customs risk management on duty collection at the Port of Mombasa | en_US |
| dc.type | Projects | en_US |