Effect of Customs Regulations Compliance on Supply Chain Performance. A Case of Rwanda Revenue Authority
DOI:
https://doi.org/10.53819/81018102t2352Abstract
The main purpose of this project was to assess the effect of customs regulations compliance on supply chain performance. The research specific objectives were: to investigate the effect of customs valuation on the performance of supply chain performance at Rwanda Revenue Authority; to examine the effect of customs declaration on the performance of supply chain at Rwanda Revenue Authority and to analyse the effect of trade agreements on supply chain activities at Rwanda Revenue Authority. To achieve these objectives, literature was reviewed on the subject matter, and then data was collected from target population equals to 141 respondents including 55 staff of Rwanda revenue authority, 30 logistics companies and 56 business personnel and out of them a sample size of 104 were purposively selected. Questionnaire, observation, interview guide and documentation were used as tools of data collection. This research also adopted the descriptive research design and correlational analysis to gain insight into the little-known subject in order to respond to what, how or why the study should be explored and to come up with relevant findings. Results indicated that customs declaration had the greatest effect on supply chain performance at Rwanda Revenue Authority, followed by customs valuation, and lastly trade agreements. At a 5% level of significance and a 95% level of confidence, customs valuation had a 0.000 level of significance; customs declaration had a 0.000 level of significance; and trade agreements also had a 0.04 level of significance. All above variables were significant (p<0.05). From the above findings, results revealed that there is a positive relationship between customs regulations compliance and supply chain performance at Rwanda Revenue Authority. Customs compliance is an important part of international trade in Rwanda as it helps ensure that goods are properly recorded and taxes and duties are paid. Therefore, inline of findings researcher recommended that Rwanda Revenue Authority, as customs regulator in Rwanda, must make an efficient, accurate declaration and proper classification of goods, both for goods exported and imported.
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