Includes bibliographical references / This study sought to clarify the role of Customs Risk Management (CRiM) in facilitating cross-border trade at Beit Bridge border post from 2001 to 2014. Qualitative methods of survey questionnaire and face-to-face interviewing techniques were used to gather primary data. Secondary data was collected from the Zimbabwe Revenue Authority (ZIMRA)'s internal sources such as Asycuda System and internal reports. Externally, sources like internet and research findings from other researchers in the same field were used. An in-depth literature review was done so as to simplify the research problem. Data analysis and presentation was done using diagrams, graphs and tables where applicable. The following research findings were then critically discussed in light of the literature reviewed: On the role of CRiM Training in cross-border trade facilitation, the study revealed that an overwhelming majority had not received any form of specialized training on CRiM or some form of work-related CRiM Training in the last 2 years. There exist a strong demand for CRiM Training in risk intelligence gathering, risk audit techniques and risk profiling. A majority, 93% of the respondents confirmed that ZIMRA's Strategic Plan makes some form of reference to CRiM. However, 73% of this majority, indicated that there is a greater and urgent need for management to provide operational staff with CRiM tactical implementation guidelines for easy of enforcement on the ground. 87% said the main purpose of applying CRiM in Customs procedures was mainly to maximize revenue collection ahead of trade facilitation. 76% expressed the same view with regards to use of Information Communication and Technology (ICT) in the procedures. 100% said the level of co-operation on exchange of ICT-based risk related information exchange between ZIMRA and other government departments was almost nil. In response to these findings, the study recommends that ZIMRA: continuously offer CRiM Training to its operational staff over short periods of time in a single year, effectively make use of CRiM techniques such as intelligence gathering, risk profiling, risk auditing techniques in identifying high risk cargo, and to eradicate lack of confidence in the flexible use of existing ICT systems among staff by giving them further training. According to this study, benefits of implementing these recommendations will be: increased revenue collection, reduced border clearance time, reduced costs of compliance, rationalized customs controls and predictability in the nature and level of controls all in the best interest of trade facilitation.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uct/oai:localhost:11427/20078 |
| Date | January 2015 |
| Creators | Mafurutu, Rwatida |
| Contributors | Erasmus, Gerhard |
| Publisher | University of Cape Town, Faculty of Commerce, GSB: Faculty |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Master Thesis, Masters, MCom |
| Format | application/pdf |
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