1.2.1 General Objective
To accomplish the academic program is required by ULK to link
the legal theory done in class to practical part of it done on the ground. The
main objective of this training is to provide hands-on experience to students
with the opportunity to integrate the relative practical experience with the
theory. The student is given an opportunity to relate academic programs and
career goals to pre-professional work experience thus giving him an insight
into his chosen career and to familiarise himself with research techniques that
help him to explore the business world that he is not used to.
1.2.2 Specific objectives
1. To get a practical work of what takes place in the field in
relation to the theoretical legal knowledge gained from classroom;
2. To bridge the gap between legal theory and practice;
3. To fulfil the basic requirements to complete the advocated
qualification of a degree in law from Kigali Independent University;
4. To identify problems facing Customs Services in preventing
smuggling, enforcement of Customs Debts, appeals process and institution of
prosecution of customs offences ;
5. To assess strategies put forward to meet those
challenges;
6. To forward recommendations for customs services
improvement.
1.3 Methods used in carrying out field work
This part attempts to describe how data was colleted and
analysed during internship. It explains the employed design, data collection
and analysis methods used during internship exercise.
To make this report meaningful, the trainee kept in mind the
following research methods to collect data during the practical training:
1.3.1 Participation
For better understanding and the application of Customs law,
the internee physically and fully participated in the daily activities of
Compliance and Enforcement Division. Particularly, the internee participated
enforcement of Customs, institution of prosecution of Customs Offences, appeals
process and developing an anti-smuggling strategy based on Law no 21/2006 of
21/04/2006 establishing Customs System.
1.3.2 Interviews
In order to obtain data related to the objectives of the
internship, interviews with different staff in RRA with was conducted. Selected
importers were also interviewed to know their perception towards services
rendered by Customs Services Department.
1.3.3 Observation
This method was used in order to scrutinize things that cannot
be easily sported out such as the activities and attitudes of tax
administrators and taxpayers respectively. For example, using this method, the
trainee observed the attitude of taxpayers towards tax administration and vice
versa. The internee mainly used observation method when he attended appeals
committee meeting to observe whether taxpayers rights and obligations are
considered based on the law. The trainee also observed how smuggling is
conducted at the border stations.
1.3.4 Documentation
Here, the trainee consulted different documents that are used
in Customs Services Department and Legal and Board Secretariat of RRA. These
include different customs processes and procedures, leaflets, annual reports,
business plans and different documents posted on RRA website. The internee
critically analysed the existing Customs law, particularly, the Law no 2 1/2006
of 20/04/2006 establishing Customs System and the Ministerial no 003/07 of
09/05/2007 implementing the Customs Law.
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