Browsing by Author "Dittu, Nyarobi Boniphace"

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    An assessment of clearing and forwarding agents’ perception custom valuation methods in Tanzania
    (University of Dar es Salaam, 2009) Dittu, Nyarobi Boniphace
    The study investigated the perception of clearing and forwarding agents on custom valuation methods: the case of study of Tanzania revenue authority (TRA). The study assessed the perception of clearing and forwarding agents on custom valuation. The study as well examined the factors caused TRA and TISCAN to reject the invoice values declared by importers. Finally, the study examined the implication of allegations raised by importers to TRA and TISCAN. The study comprised of a total number of 170 of respondents; 120 were clearing and forwarding agents and 50 was valuation staff. The study used various instruments of data gathering such as questionnaires, personal interview and documentary review. The finding of this study revealed the following views raised by importers in TRA and TISCAN, unfair valuation by rejecting the invoice value of imported goods, unreasonable uplifting of the custom value, lack of transparency on indicator prices used in uplifting and arbitrary determination of customs value. The findings as well revealed factors that led TRA and TISCAN to ignore the use of transaction values of imported goods as required by ACV, such as incomplete supporting documents, untruthful of importers, unreliable Country of consignment, higher revenue targets given to TRA by Ministry of Finance and charging of service fees paid to TISCAN based on FOB. The study suggested that Tanzania Government should place a good look on TRA to ensure that the increase revenue target by Ministry of Finance is not a source of ignoring the regulation in place.