customs mordernazation for trade facilitation …...(mba 2017, bsc economic 2006) tanzania revenue...
Post on 27-Sep-2020
11 Views
Preview:
TRANSCRIPT
TANZANIA REVENUE AUTHORITY TRA
.
CUSTOMS MORDERNAZATION FOR TRADE FACILITATION ESA-MEMBER: CASE STUDY
TANZANIA CUSTOMS ADIMISTRATION
PresenterGeorge.G.Msuya
SeniorCustomsOfficer(MBA2017,BscEconomic2006)TANZANIAREVENUEAUTHORITY
11October,2018
TANZANIA REVENUE AUTHORITY TRA
Causes of Customs Modernization n Increase of Global Business n Meet WCO Standard Major Tax Reform for Trade Facilitation n 1989 the committee under Presidential
Commission on Taxation and Expenditure n 1992 the Parliament amend Customs
Tariff Structure n 1996 the Government establish semi-
autonomy authority (TRA) 13WCO Picard 11 Oct 2018
2
TANZANIA REVENUE AUTHORITY TRA
Global customs Modernization Procedures
n The Authority work in hand with global customs modernization procedures of WCO i.e RKC
n Revenue collection has increased from Tsh 25 Billion 1997 to Tsh 450 Billion 2017
n
13WCO Picard 11 Oct 2018
3
TANZANIA REVENUE AUTHORITY TRA
13 WCO Picard, 11 oct0ber
4
Customs Collection
-
100
200
300
400
500
600
Monthly Average (Bilions)
TANZANIA REVENUE AUTHORITY TRA
Area of E-Commerce & ICT n ASYCUDA was introduced in 2005 by UNCTAD Outcome of introduction of ASYCUDA n The trade delays and Customs clearance was
reduced à The average time taken from lodgment to release goods across
airports has decrease from 4 days to 9 hrs and 7 days to 2 days across sea ports in Tanzania
ASYCUDA brought need to Electronic Payment § Payment of Customs duties were done by
cash
13WCO Picard 11 Oct 2018
5
TANZANIA REVENUE AUTHORITY TRA
Area of E-Commerce & ICT n The government introduce Tanzania-Inter
Bank System Scheme (TISS) supported by ASY- Bank
Outcomes of Electronically Payment n Importer can transfer money from his
account to authority account n Unnecessary queues and corruption end n Importer protected from danger of being
attacked
13WCO Picard 11 Oct 2018
6
TANZANIA REVENUE AUTHORITY TRA
Area of E-Commerce & ICT
Automated system for Electronic submission n ASY-SCAN submit Customs Documents n It help to accelerate clearance time In 2014, shifted from ASYCUDA to TANCIS n TANCIS manage to integrate all Customs
procedures in one dialog with agents n Importer can assess Customs Duties and
submit to Customs which give room to graduate to WCO scheme of AEO
13WCO Picard 11 Oct 2018
7
TANZANIA REVENUE AUTHORITY TRA
Risk Management Develop Computerized system for Risk n Risk Management Unit assess Risk of an
Entry by enter business profile in the system n System assign RED-LIGHT to a questionable
Importer and GREEN-LIGHT to the complying trader
Investment on Non-intrusive instrument n Containers should pass through high
radiation scanner for detection 13WCO Picard 11 Oct 2018
8
TANZANIA REVENUE AUTHORITY TRA
Risk Management
n Identified irregularities at scanner lead to physical inspection
Develop Electronic Cargo Tracking System n Transit goods monitored by Transit Unit by
tracking goods up to exit border points n Transit check point became useless ,
transit goods only inspected at OSBP à Time for Transit cargo movement reduced from 7 days to 3 days
from port of Dar es salaam to all exit borders
13WCO Picard 11 Oct 2018
9
TANZANIA REVENUE AUTHORITY TRA
Transit Route
Wednesday 27 February 19
10
TANZANIA REVENUE AUTHORITY TRA
Post Clearance Audit n Department was formed in 2002 in view of
advancing the release in order to facilitate trade
n The auditing is conducted based on risk analysis of the trader and item
n Non- compliance is detected by misclassification and under valuation
n False declaration led to additional payment of duties & taxes together with penalties.
13WCO Picard 11 Oct 2018
11
TANZANIA REVENUE AUTHORITY TRA
Post Clearance Audit Tax identified
12
Years Tax Identified (Billions)
2009/10 10.7
2010/11 12.6
2011/12 15.8
2012/13 20.7
2013/14 31.9
2014/15 22
2015/16 17 0
5
10
15
20
25
30
35
2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16
Tax Identified (Billions)
TANZANIA REVENUE AUTHORITY TRA
Integrity for Trade Facilitation Develop an Internal Affair Department in 1999
n duties involve traditional audit work which grounded on staff regulation
n Department is performing investigation and valuation on Negligence of staffs and involvement in corruption practices
n 2017 to 2018,the department handle 111 Cases 53 restated, 4 termination and 54 investigation still on
13WCO Picard 11 Oct 2018
13
TANZANIA REVENUE AUTHORITY TRA
Recommendation and Conclusion n Research find out efforts in modernization is
apparent ,Traders are facilitated and revenue collection has increased
n But importers are willing not to comply still they fabricated invoices and misclassification
n 2011, 53 traders were registered as AEO the number reduced up to only 2 who are recognized as AEO based on customs criteria
n ISCM of WCO can be one of the solution to avoid undervaluation and misclassification
13WCO Picard 11 Oct 2018
14
TANZANIA REVENUE AUTHORITY TRA
Wednesday 27 February 19
15
Initial Export goodsDeclaration & UCR
Initial Declaration IM/EX & UCR, Crew and
PAX lists
Initial Export goodsDeclaration & UCR
C2C push or pull information exchange
Exporter orAgent
Exporter orAgent
CUSTOMSEX, Risk assessment,
Export controls intelligence CUSTOMS
Transit/Transhipment, Export controls
intelligence
CUSTOMSIM, Risk assessment,
Export controls intelligence
Other intelligence stores
Common risk profiles and
criteria
Other intelligence sources
Carrier or Agent
1
2 4
5
677
Claiming VAT refund
Pay Customs duties and
taxes
Online Interface to share dataOnline Interface to share data
3
Customs ISCM WCO guidelines
TANZANIA REVENUE AUTHORITY TRA
Thanks for your attention
top related