Factors Affecting Customs Valuation: Ethiopian Importers’ View

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Addis Ababa University


The purpose of this study was to assess the factors that affect Ethiopian importers during customs valuation made at Customs branch office of Ethiopian Revenue and Customs Authority. The main problem was the focus of government for controlling and collecting revenue by ignoring elements that affects importers during customs valuation. There was a gap in assigning price for customs valuation and the procedures importers has to pass through. The main methodologies followed to make this research were causal research design. Five independent variables were selected and analyzed how they affected customs valuation. Before starting the actual study items or questionnaire were tested by Cronbachs’ alpha and passed the minimum 0.70 by scoring 0.871. On ward to these the actual survey were started by collecting data from importers or their representative freight forwarders through questionnaire from 370 respondents. These data were tabulated in to SPSS soft ware for statistical analysis. The output was analyzed by mean, frequency, correlation and regression analysis. The major finding found out from the survey result was price assigned to the imported items were fictitious price than the transaction value presented by importers. The procedures importers have to pass through during valuation were also distressing for most of importers. Controlling mechanism of customs authority was explained by importers as traditional and worrying them during physical inspection. The impact of pricing systems, procedures during customs valuation, physical inspection made during customs valuation, and experience or proficiency of customs valuator impact on importers in customs valuation were significantly affected them. Tariff classification and character of customs valuator were not significant and as a result null hypothesis were accepted. Based on these, recommendation was made in such a way that the pricing and procedures customs authority follow has to be changed to alleviate the problems encountered by importers. Key words: Customs valuation, Tariff, Pricing for valuation, Procedures during valuation, Inspection, valuators proficiency



Customs valuation, Tariff, Pricing for valuation; Procedures during valuation; Inspection; valuators proficiency