Effect of Customs Risk Based Management Systems on Trade Facilitation in Kenya Revenue Authority

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Date

01-12-18

Authors

Ogoti, Thaddeus Nyatwanga

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Publisher

KESRA/JKUAT - Unpublished research project

Abstract

The main challenge in the Kenya Revenue Authority, Customs Management and administration, especially in the last recent years, has been how to balance between the needs for trade facilitation as expected of by the World Customs Organization, WCO, to facilitate legitimate international trade as a process by the adoption of simplification, standardization and unification of documents and procedures in the internationally traded goods on one hand and the level of Customs Controls and interventions to be applied. The main aim of this study was to establish the impact that risk based clearance procedures have on the performance of the port. Specifically, on the time taken for clearing of goods, protection against prohibited and restricted goods. The study used descriptive research method which involve qualitative and quantitative data analysis. The data collection method was through the use of questionnaires and analyzed using SPSS. The study found out that risk based factors such as country of origin, the nature of commodities, the clearing agent, the importer and the historical data found in the system.

Description

Research project submitted to the department of economics, finance and accounts, school of business Jomo Kenyatta University of Agriculture and Technology in partial fulfillment for the award of Post Graduate Diploma in Customs Administration.

Keywords

Customs, Risk, Trade, Kenya Revenue Authority

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