Trade Facilitation: Do The Custom Administration Procedures Matter?
1Gloria Beth Muthoni, 2Lorraine Wanjeri Wanjao
1Department of logistics and marketing, Moi University, Kenya
2Department of accounting and finance, Moi University, Kenya
https://doi.org/10.47191/jefms/v7-i9-51
ABSTRACT:
This paper seeks to address the effect of customs administration procedures on trade facilitation in Kenya. The study employs an explanatory research design and administered questionnaires as the data instrument to gather data from 200 customs officials in Keny a. The study findings indicated that declaration of goods, documentation and verification of goods had a positive and significant effect on trade facilitation. From the results, the study concluded that customs administration procedures ha ve a significant influence on trade facilitation in Kenya. This study was anchored on Resource Based View (RBV) Theory. This research study adds to the existing knowledge and improves understanding to the building of a solid framework. The ultimate objective of enhancing t rade facilitation is evaluated against significant custom procedures such as declaration of goods, documentation completeness and verification of goods. Kenya Revenue Authority should enhance declaration of goods by ensuring that declaration of goods follo ws the international standards; should ensure accurate completion of required export documentation, comply with import/export documentation requirements and produce documents such as invoice for the goods; and should ensure thorough inspection of the goods , conduct complete inventory inspection and application of scanners in verification of goods.
KEYWORDS:
Trade Facilitation, Customs Administration Procedures
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