III.5. Encountered constraints and difficulties
Given the envisaged training expenses for surviving during
this month of training course, these expenses were granted to us very late.
Another issue is that these fees are not sufficient for the whole process of
the training because the living conditions are nor easy in Kigali.
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IV. CONCLUSION AND RECOMMENDATIONS
In this report it can be specified that the training course of
one month carried out within RRA, Department of the Customs services , was for
us an occasion to enrich our knowledge as regards to clearing process.
This training course enabled us to know the operation of the
RRA especially that of Customs services departments. We have rotated in the
Customs units and seen the routing of the declaration from the beginning to the
end, i.e., from the declaration to the removal of the goods.
We saw how the operations of clearing are made since the entry
of the goods to their exit from the customs.
We consulted the documents of customs such as the DDCOM, the
declaration, the certificate of origin, the invoices, the banking declarations
of import and export....
During the period of our training course, we noted certain
gaps for which suggestions and recommendations are necessary:
- The concentration of the customs services in one building is
necessary to avoid the movement of the clearing agents during the clearing
process of the goods.
- Vigorous training of the clearing agents in customs and the
taxpayers to avoid errors in the calculation of the import duties and other
taxes.
- To increase the personnel of the customs in order to better
facilitate the customs procedures.
- To reduce the customs procedures so that the goods do not
delay in the customs warehouses.
- To recruit the agents trained in customs issues and
data-processing.
- The care on behalf of the leaders of the customs to detect
any kind of customs fraud but also to make a deeper investigation in the event
of suspicion of corruption for not punishing the innocent people.
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- Because of the role of the customs services department in
Rwandan economic development, time keeping is very crucial. On this issue, I
suggest that RRA should build the lodges near the offices for the customs
officers.
- I suggest that RRA should create a new department charged
with Informal Sector activities because in rural areas there are some
activities which are not recognized by RRA.
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REFERENCES
1) Common External Tariff of EAC in force since 01st July
2009
2) Manuel d'évaluation du GATT première
édition 2004
3) Manuel de vérification physique en douane
4) Rapport de stage effectué dans l'Office Rwandais des
recettes, département des douanes, en Novembre 2007 par UMUKURIKIRA
Germaine
5) Rwanda Revenue Authority Annual report 2007
6) Rwanda Revenue Authority Annual report 2008
7) République Rwandaise, législation
douanière du Rwanda, loi n° 21/2006 du 28/04/2006
portant Régime douanier
8) République Rwandaise, art. 1 de la loi
n°15/1997 du 08/11/1997, Journal Officiel n°22
du 15/11/1997
9)
Http://
www.rra.gov.rw/generalinfo.htlm
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