I.3.2.8.c. Responsibilities
The responsibilities of the Department of Finance are set out
in its medium term departmental plan.
They consist of:
The preparation and presentation of the RRA's budget;
The preparation of consolidated management reports and
statutory financial accounts (including information about revenue collected and
expenditure incurred);
The operation of advances for payroll purposes and other
financial transaction processing; and
The operation of the RRA's internal financial procedures and
controls.
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CHAPTER II. RWANDA REVENUE AUTHORITY
CUSTOMS
SERVICES DEPARTMENT
II.1. Customs Operations
Customs examine the documentation to establish the correct bond
amount to be debited and generate a Transit document (T1) from the declaration
lodged by the Clearing Agent if it meets all the requirements during entry
examination.
The transit document (T1) contains summarized information from
the declaration and constitutes the actual transit transaction generated.
At its generation, all appropriate blank fields are filled in and
the T1 is then registered and a T1 registration number is generated with serial
D.
At this stage, Customs automatically debit the Transit bond
account of the clearing agency at registration of the Transit document (T1).
II.2. Customs Offices
Here are different RRA customs offices countrywide:
11AB Akanyaru-Bas 11AH Akanyaru-Haut 11BU Butare 11BZ Buziba 11GA
Gatuna 11GI Gikondo 11GT Gatsata oil Depots 11KA Kagitumba
11KB Kabuye oil Depots 11NS Nshili
11RE Rutete 11RU Rusumo 12BA Buhita 12KN Kaniga 12KP Kigali-Poste
12RW Rwempasha 13MU Murago 13RO Rwabusoro 21KA Kigali-Aeroport 22AE
Aerogare-Kgl
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31CY Cyanika
31GC Gisenyi-Corniche
32PL Gisenyi Poids-Lourds
33KA Kabuhanga
41BU Bugarama
41BW Bweyeye
41CY Cyangugu
41KI Kibuye
41MT Mutara
41MU Mururu
41RU Ruhwa
HQ01 Customs Headquarters.
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II.2.1. Attributions
The Customs Department aims at contributing to the achievement
of Rwanda Revenue Authority's objectives by maximizing the collection of all
revenues due on imports, at minimum cost; and to facilitate trade through
providing a responsive and efficient service to stakeholders.
The primary function of Customs Services Department is to
assess, collect and account for import duties and taxes due on imports.
Apart from its fiscal responsibilities, Customs Services
department is responsible for the following:
Enforcement of Customs legislation and other relevant laws;
Facilitation of legitimate trade;
Protection of society from illegal entry and exit of prohibited
goods;
Compilation of trade statistics for economic planning;
Take all actions necessary to identify and combat evasion of
duties and to combat fraud in it's many forms;
Ensure efficiency and effectiveness of the Customs Services
department through enhanced management controls, training, increased
accountability and the expansion of computerization.
II.2.2. Objectives of the customs services
department
The Department works to ensure that all legally chargeable
revenues are paid through effective administration of the relevant laws in
order to facilitate both international and national trade such that local and
foreign investment is facilitated while ensuring that local society is
protected from importation of hazardous material/goods.
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Trade Statistics &
Documentation
Unit
International Affairs Unit
Gikondo operations
Unit
Airport operations unit
Petroleum Unit
Bonded Warehouse Unit
II.3. Organizational Structure OF customs services
department
Commissioner ofCustoms Services department
Executive support unit
IT Support unit
Objections & Appeals
Operations Policy & Business Development
Division
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Field Operations Division
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Compliance &
Enforcement Division
Trade Management Division
Business Development Unit
Database applications Unit
Cargo management Unit
Transit, Export & Outstation Unit
Revenue Accounting
Unit
Risk Management Unit
Post Clearance Audit Unit
Enforcement Unit
Tariff, Valuation & Rules of Origin Unit
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Legal & Taxpayers services unit
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CHAP III: PERSONAL EXPERIENCE DURING THE INTERNSHIP
IN
CUSTOMS SERVICES DEPARTMENT
This Training course was carried out in Rwanda Revenue
Authority, Customs Services department from June 8th to July
8th, 2008. There, we have made rotation in various units in order to
have a general idea about the principal activities of the department. My
internship was carried out in the following units:
? GIKONDO SERVICE unit (long room)
? Archive unit and,
? Cargo management unit.
The following paragraphs present the activities of each unit.
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