Duressa, Degefa (PhD)Erkie, Minwagaw2018-06-282023-11-082018-06-282023-11-082016-01http://etd.aau.edu.et/handle/123456789/4434The objective of this study is to identify challenges and prospects of import customs clearance in Ethiopian Revenue & Customs Authority (ERCA). The research method used for this study is qualitative and quantitative (mixed) approach concurrently. Research data was collected from 60 ERCA customs officers and 48 importers /customs clearing agents. The sample from ERCA customs officers were selected using random sampling while importers/customs clearing agents were selected using cluster sampling technique. Open and closed-ended questionnaires and semi structured interviews were administered to the selected sample group. Both the questionnaires and the interview questions touch key characteristics of efficient and modern customs system and trade facilitation indicators. The research finding reveals that customs clearance delay is the main challenge of importers. Customs clearance delay occurs mainly at customs valuation and tariff classification work flows of the customs clearance procedures. Mistrust between the tax authority and importers/customs clearing agents, lack of human resource development, excessive requirement of commercial documents,, lack of stakeholders’ consultation, continuous amendment and revision of customs regulation, and absence of single-window service, are the main causes of the prevailing customs clearance delays. Based on findings of the study, among others, the following recommendations have been forwarded: - Encourage voluntary compliance supported by post-clearance audit system, - Establishment of single-window service, - Define documents requirement clearly, - Exert all possible efforts on human resource development with the objective to create performance oriented and professional labor force. - Conduct time release study on the entire customs system of the country Key words: Challenge, Compliance, Conventions, Customs Clearance, Trade Facilitation, Single-Window Service, Post-clearance Audit, Time Release Studyen-USChallengeComplianceConventionsCustoms ClearanceTrade facilitationSingle-Window ServicePost-clearance auditTime release study.Thesis