An Assessment on the efficiency of the Customs and Excise Act Vis-À-Vis International Standards

Abstract

This study was on the need to assess the Efficiency of the Customs and Excise Act in Zambia with reference to International Standards. This study’s main purpose was to assess the efficiency of Zambia’s main legal framework on trade, the Customs and Excise Act (Chapter 322 of the Laws of Zambia), by comparing its practices to those of international standards. This study’s goal was to determine the Act’s effectiveness in facilitating trade and revenue collection. Some of the main objectives of this study included reviewing the alignment of the Zambian legal framework with international trade standards, analyzing operational challenges in its implementation, and assessing the incorporation of modern customs practices in line with international trends. The methodology of this research was as follows: this research uses the qualitative analysis, using a comparative research design that draws lessons from other jurisdictions. The study relied mainly on secondary data gathered from statutes, books, articles, journals, and reports. The major findings of this research were that even though Zambian legal framework harmonizes with international instruments by implementing systems like the Harmonized Commodity Description and Coding System, the Automated System for Customs Data, and incorporating principles of the Revised Kyoto Convention (RKC) and WTO agreements, significant challenges remain, some of the challenges include, legal confusion caused by complex offenses and procedural ambiguities in the Act, operational challenges resulting from insufficient ICT skills and training among clearing agents, poor internet connectivity, and dependence on manual processes as well as infrastructure gaps and resource limitations at high-traffic border crossings like Chirundu, Nakonde, and Kasumbalesa.