Browsing by Author "Ntamakiriro, Theophile"

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    Combating smuggling of goods: a case study of Rwanda
    (University of Dar es Salaam, 2016) Ntamakiriro, Theophile
    The main hypothesis of the study was that gaps in the customs laws and practice are what cause persistence of smuggling of goods in Rwanda and consequently affect the intercepting mechanisms. The study involved both field and library study. The researcher relied on reports and views of public officials, views of cross-border traders, scholarly writings and media reports. This study puts emphasis on the concept of smuggling of goods in the Rwandan context and insights on its causes and impact. The study found that some cross-border traders actually engage in smuggling of goods through unrecognised border ways, bribing customs officers, and when caught in the act, they are subjected to, in principle, civil sanctions, which have not effective deterrence effect. This study also established that among the causes of smuggling of goods, high rates of tax and customs duties, closure of the border and the complex procedure for importation/exportation are the major contributors to smuggling of goods. The study further discloses challenges in combating the menace. The study found that Rwanda is under a legal duty to co-operate with Member States of COMESA and EAC in investigating, prosecuting and suppressing smuggling of goods but this co-operation remains fragile in the implementation sphere. This is added on the conflict of regional customs laws which is likely to hamper the government’s capacity with regard to supressing smuggling of goods. The central point of recommendation is therefore that if causes of smuggling are contained, challenges encountered in combating smuggling of goods will lessen and consequently smuggling activities will extensively diminish.