2.1 Mission Statement
Department s Mission is to contribute to national growth and
development by maximising the collection of all revenues due on imports, at
minimum cost; and to facilitate trade through providing a responsive and
efficient service to stakeholders .
2.2 Objectives of Customs Services Department 2.2.1
General Objective
The customs Department general objective is to assess, collect
and account for import duties and taxes due on imports and ensure that all
legally chargeable revenues are paid through effective administration of the
relevant laws in order to facilitate both international and national trade such
that local and foreign investment is facilitated while ensuring that local
society is protected from importation of hazardous material/goods.
2.2.2 Specific Objectives
Apart from its fiscal responsibilities, Customs Services
department is responsible for the following:
1. Enforcement of Customs legislation and other relevant
laws;
2. Facilitation of legitimate trade;
3. Protection of society from illegal entry and exit of
prohibited goods;
4. Compilation trade statistics for economic planning;
5. Take all actions necessary to identify and combat evasion of
duties and to combat fraud in its many forms.
2.3 Customs Services Swot Analysis 2.3.1 Strength
1. The Department continues to take every opportunity of
computerizing and modernizing the systems. The majority of Customs operations
are now computer based. The Customs Department has also benefited from the
quality of reports produced by Asycuda++ system.
2. The revised and enhanced Customs processes and procedures
have been fully implemented and both electronic and hard copies have been
availed to each unit. Implementation of these processes and procedures has
increased staff confidence as far executing their duties is concerned.
3. Risk Management and Intelligence, Valuation,
Customs
Enforcement and Post-clearance audit units have been strengthened
through staffing and technical training provided by DFID in order to improve
their skills and efficiency thus maximizing revenue collection. Intermediate
training that Customs trainers delivered to majority of the Customs staff has
increased effectiveness and efficiency.
4. Risk based selective controls have facilitated customer
handling
and demonstrated that RRA customs has graduated towards
internationally recognized methods of customs controls. This indeed has speeded
up the clearance of low risk imports while concentrating its efforts in the
areas deemed to be of highest risk to revenue.
5. The improved communication systems at the border posts
such as Radios, and telephones, internet have improved the efficiency of the
Customs operations.
6. The Customs staff teamwork has also assisted the Department
to achieve its objectives.
2.3.2 Weaknesses
1. A big number of Customs officers are relatively new,
inexperienced and have not benefited from technical training thus lack of
confidence to expedite operations. There is still a need for a short, medium
and long-term training program for Customs operational staff and managers.
2. There is ineffective management of staff performance, due
to lack of objectivity in tracking and assessing performance and a lack of
sufficient managerial skills and insufficient supervision.
3. Response to taxpayer queries and information flow within the
department is relatively low due to bureaucracy.
4. Continued tendencies of corruption among some staff that
result into revenue loss. This also results into dismissal of trained and
experienced staff
2.3.3 Opportunities
1. The implementation of EACMA on 1st July 2009
will enable the users to work in a more certain, relevant and modern
environment. The refresher course scheduled will ensure desired comprehension
of the customs by all Customs Staff.
2. The RRA Senior Management Team continues to have a
committed approach to the enforcement and collection of revenue arrears. This
in turn assists and encourages the Customs Services Department to actively
pursue any arrears of duties and taxes due at import.
3. The planned acquisition of Cargo Scanners will increase
efficiency, improve public protection and build investor
confidence.
4. Following persistent public awareness programs undertaken
by the department coupled with vigorous measures put in place, the department
has started realizing increased tax compliance by importers.
5. The regional information sharing developed by the department
will go a long way in combating fraud especially transit fraud.
6. Regular stakeholders meetings and partnership with other
government bodies e.g. Magerwa, National Police, Army, RBS,
ADR, and other RRA Departments especially RPD provides the
Department with alternative options in its operations.
7. Massive recruitment of staff by RRA will increase the
efficiency of departmental operations.
8. Increase of power supply at computerized border posts by
provision of solar panels will ensure smooth roll out of Asycuda++.
2.3.4 Threats
1. Changes to trade patterns or economic factors arising from
the envisaged East African Community Customs Union will have a bearing on the
perceived success or effectiveness of the department and the ability to achieve
GOR targets. The impact of these changes must be fully investigated and
realistic targets set accordingly.
2. Many of the Customs operational controls are inter-linked
with other RRA departments or outside bodies e.g. RIEPA or the line Ministries
for exemptions and the RPD for transit surveillance and border controls.
Failure by other agencies to fulfill their responsibilities in the overall
procedure or control can impact on the performance of the Customs
department.
3. Continued civil unrest in neighboring countries, has led to
weak Customs controls and lower than normal duty rates being charged in those
countries. In general this leads to
malfunctioning of the system and in
particular contributes to increased cross- border smuggling into Rwanda.
4. Presentation of false invoices, false certificates of origin
continue to be a threat to Customs target.
5. Importation of counterfeits continues to exist.
6. Non-compliance of importers conniving with clearing agents
hinders the smooth systematic way of revenue collection.
7. Fluctuating world market prices of petroleum products and
the current Global Economic Crisis continue to be a threat to departmental
revenue targets.
8. Increasing informal business sector with poor record
keeping has proved to be a threat to the department especially in matters
related to Post-clearance Audit.
9. Asycuda++ system breakdown due to
inconsistent
communication network continues to affect revenue
collections.
Chapter 3: A diagnostic Study of Anti-smuggling Strategy
3.1 Introduction
According to Customs Law, Smuggling is one of the main Customs
offences and defines smuggling as the entry of goods in a customs territory
without payment of legal dues or in violation of law1. During my
internship, I was one of the two member from Customs Services and RPD that was
given at task to conduct a diagnostic study and develop the Customs
Anti-smuggling Strategy.
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