The effectiveness of the customs and excise (amendment)ACT No.47 of the 2010 in expediting customs clearing process: Case study of Chirundu border post
Chisenga, Eugene C.
MetadataShow full item record
This has been an analytical study of the effectiveness of the Customs and Excise (Amendment) Act, No. 47 of 2010 in expediting the customs clearance process. In a bid to address the problem of congestions at the borders, the said Act has provided for pre-arrival declaration of goods and where this is not done, the declaration of goods within a day of arrival of the goods at the border. Therefore, the study examined the customs procedures and processes at Chirundu border post for the periods both prior to and after the coming into force of the said Act with a view to determine whether or not there has been any positive change in the customs release times. While it has been found that there has not been any change in the customs release times attributable to the Act, it is the failure to enforce rather than the inadequacy of the law that has rendered the new law ineffective in alleviating the delays associated with customs clearance process. The Act is more likely to enhance the expedited customs clearance process when proper guidelines for its implementation are fully developed and brought to the attention of all stakeholders in the customs clearance process.
SubjectLaw and legislation--Zambia
Tarrif--law and legislation--Zambia
Excise tax--law and legislation--Zambia
- Law