Factors Affecting Customs Valuation: Ethiopian Importers’ View
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Date
2016-06
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Addis Ababa University
Abstract
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
Description
Keywords
Customs valuation, Tariff, Pricing for valuation; Procedures during valuation; Inspection; valuators proficiency