Ondiek, Winnie Beryl2019-09-102022-06-072019-09-102022-06-0731-10-18https://ikesra.kra.go.ke/handle/123456789/82PROJ 352.4 ONDThis study sought to establish the effect of Risk Management System in Customs Declaration Violations at Kilindini Port, Kenya Revenue Authority Customs and Border Control Department. Due to challenges faced by the department in revenue collection because of risk factors. Additionally, the widening objectives of Customs has changed dramatically especially in the trading environment, how goods are carried as well as traded, the pace of the trade transactions and the volume of the various goods that are traded. In the previous years, significant transformations in the global trading practices including Customs administrations have been obligated to continually adapt the best practises in all of its operations. This is in order to maintain its effectiveness as well as relevance. It is in this pursuit that risk management system is a necessity to function as it is designed to be, to help in achieving the objectives and in utilizing the Risk management framework, this study assessed the effect of Risk management system on customs declaration violations at Kilindini , with a view to treat the violations. The study relied on quantitative data collection, analysis, discussion and reporting levels. It used interview, questionnaire, observation strategy and review of diverse documents to assemble data from 63 respondents. Bearing in mind the importance placed on the above essential practices of risk management system, KRA customs is indeed in dire need for a solution to help retain compliance and detect customs declaration violations. The study formulated a risk management system model for customs that will help KRA customs channel risks according to their magnitude and employ appropriate treatment. This will further focus efficient risk management framework and strengthen risk management capacity, enhance interagency cooperation and information-sharing, Accurate information on risks and intelligence, enhance compliance among traders and authorized operators. From analysis, the findings showed that all factors ‘Risk assessment’, ‘Risk profiling’, and ‘Risk targeting’ could be used to minimize risk violations at Kilindini Port, Kenya Revenue Authority Customs and Border Control Department. The most significant one and influential as regards to effect of risk management system in customs declaration violations was risk assessment with a significant correlation of -0.133, followed by risk profiling with a correlation of -0.725 and finally risk targeting with a correlation of -0.169. The same trend was depicted in regression analysis. Therefore, grounded on these findings, there exist an inverse relationship between the variables, whereby when there is control; customs violations will significantly drop. Organizations that intend to implement risk management system can now choose to focus on factors that will best affect risk management system. Customs declaration form C17B is essentially the mother of all, and the first contact document between customs and the importer and exporter of goods and services. Without this crucial document, no operation can occur. It is for this crucial reason why any violation or inconsistencies detected in the form is a driving pointer to a potential risk that must be addressed accordingly to the laws and regulations, to curb loopholes for revenue loss.Customs DeclarationRisk AssessmentRisk ProfilingRisk TargetingRisk IndicatorsSelectivityCustoms ViolationsResearch Subject CategoriesProjects