Internship Report (RRA)

6.1.1 Amendment of Customs Law

Article 215(17) Customs Law N° 21/2006 of 28/04/2006 Establishing Customs System provides that failure to keep mandatory documents, or to produce them on request by a Customs officer is an offence. However, no penalty is provided for this offence. It is on this regard that the internee recommends that this law should be amended to provide a penalty for the above offence.

6.1.2 Number of JILU Staff

There is only one Judicial Investigation Liaison Officer who handles both Customs Offences and Domestic Tax Offences to be prosecuted. The number of staff in the Unit should be increased to two whereby one officer will deal with cases from Customs services Department and the other will handle cases from Domestic taxes department according to the current Unit structure.

6.1.3 Provide Powers of Attorney to JILU

The judicial Investigation Liaison officers should have powers of State Attorneys in order to represent RRA in prosecution processes and in Courts where necessary.

6.1.4 Put in place Anti-smuggling measures

Some of the recommended anti-smuggling measures recommended include to:

1. Increase prosecution of cases of smuggling;

2. Increase the capacity of staff in deterrence, detection of smuggling;

3. Apply effective sanctions to those caught involved in smuggling;

4. Update and manage an effective database system of tax evasion and smuggling in order to provide relevant information to staff involved in anti-smuggling operations;

5. Enhance the working relationship by exchange of information with sister Revenue agencies, Customs Enforcement Network (CEN) through RILO and other law Enforcement agencies to combat smuggling;

6. Strengthen Anti-smuggling campaign countrywide by involving general public;

7. Review Informer handling mechanism to improve informer motivation and efficiency;

8.

Conduct a comprehensive investigation in large cases of smuggling to ensure assets are identified and confiscated;

9. Bring down smuggling of liquors, wines and Amstel Bock beer brand identified as the most highly smuggled products;

10. Provide optimum technological equipments to enhance detection of smugglers;

11. Strengthen Customs Risk Management and Intelligence Unit to handle cases of technical smuggling.

12. Put in place mechanism to prevent corruption and related offences.

6.2 Conclusion

The Customs Services plays a very vital role in helping the Government achieve its goal of containing government deficit and attaining a balanced budget. Being a source of revenue, the Customs Services has to employ every available strategy to improve its

collections. Based on revenues recovered in the years 2007-2008, it is clear that enforcement of Customs Debts and prosecution of Customs and other tax offences merits strong attention.

While efforts have been exerted by RRA and other state organs, tax offenders on other hand, frequently keep on changing their modus operandi to avoid detection. There is still much to be done to address the problem of Customs Offences.

Finally, I was impressed by the positive response which RRA Staff gave
me during my training, particularly in Customs Services Department
and Legal and Board Secretariat. I wish RRA success in its endeavours.

References

1. 1. Law no 21/2006 of 20/04/2006 establishing Customs System

2. The law N^o 15/97 of 8^th November 1997

3. RRA website: www.rra.gov.rw

4. Customs processes and Procedures Manual

5. Legal and Board Processes and Procedures Manual

6. RRA Strategic Plan 2009

7. RRA Annual Report 2008