Please use this identifier to cite or link to this item:
http://hdl.handle.net/123456789/2355
Title: | Customs Valuation System in Ethiopia |
Authors: | Seifu, Tenkir |
Keywords: | Customs valuation system, Ethiopia |
Issue Date: | 2009 |
Publisher: | ST. MARY'S UNIVERSITY |
Abstract: | The study assessed the customs valuation system applied in Ethiopia and investigated the existing
problems in the system. The methods adopted in the study include documentary analysis, in-depth
interview and self administered questionnaires. The results suggested that the Customs Valuation
System in Ethiopia does not provide fair, neutral and uniform valuation and does not effectively
protect traders from risk of arbitrary valuation by the customs officers. There is also risk of
revenue loss to the government due to under invoicing of imports by the traders since controlling
mechanisms such as Post Clearance Audit (PCA) are not adequately developed. Therefore, the
Government of Ethiopia needs to strengthen the controlling mechanisms within the customs
valuation system since duties and taxes on foreign trade contribute the significant portion of its
tax and duty revenues. |
URI: | http://hdl.handle.net/123456789/2355 |
Appears in Collections: | The 1st Multidisciplinary Research Seminar
|
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