Bett, Vibian Chepkemei2019-09-122022-06-072019-09-122022-06-072018https://ikesra.kra.go.ke/handle/123456789/150Customs revenue is the major source of income for many if not all Governments. Cargo diversion is a very important topic in matters of revenue performance for a country. This study aimed at determining the effects of customs clearance regime on the revenue collection of customs and border control department in Kenya. The task included; establishing how transit goods, warehoused goods and temporary imports influence revenue collection of customs and border control department in Kenya. The study adopted a descriptive research design and employed quantitative research as the main approach to guide the study. The study targeted all 750 officers from the customs and border control department at the KRA Headquarter who were sampled to 260 respondents. The research instrument used in data collection was a questionnaire to draw information from the respondents. To ensure validity of the instruments, expert opinion was sought. Data analysis was started immediately after the field. Data was summarized into frequencies and percentages and presented in tables. The study findings reveal that majority of the customs and border control department of Kenya are males aged between 41-50 years who have competed diploma level of education as their highest level. The findings also reveal that majority of the staff worked had with the customs and border control department of Kenya for over 5 years and have accounts and finance as their career orientation. The findings give an implication that the staffs at the customs and border control department of Kenya are well educated and are able to tackle the issue of customs clearance regime with no issues. The study findings indicated that customs clearance regime affects revenue collection of customs and border control department in Kenya to a very great extent. The study found that there exists a positive association between: transit goods, warehoused goods, temporary imports and revenue collection of customs and border control department in Kenya. This positive association suggests that when one variable increases, revenue collection of customs and border control department in Kenya increases. The study therefore concludes that transit goods, warehoused goods, and temporary imports affect revenue collection of customs and border control department in Kenya. The study suggests that: there is need for political goodwill by the local dealers and support when fighting cargo diversion and coming up with stringent laws. The national government and KRA management should increase the allocated budget for more staff advanced training to help learn new tricks ahead of time so as to seal all possible loopholes. There is need for better upgraded internet connectivity especially at the border points to cut down on unnecessary delays which lead to corruption and hence reduction in revenue collected.enClearanceRevenueArticle