Trade Facilitation and Revenue Mobilization in Ghana.

      Аннотация: Several studies have revealed that revenue from international trade forms a greater part of the amount of money needed by developing countries to support their budgets. Trade across borders is always challenged by several factors. The objective of this book is to find out the challenges impeding the fast and smooth clearance of goods at the borders and the subsequent effect on government revenue mobilized by Customs. The book identified challenges in the clearance processes at the borders to include wrong tariff classification, ineffective consultation between Customs and the trade community, undervaluation and over valuation of goods by traders. The book recommends that the capacity and technical knowledge of Customs and freight forwarders should be enhanced. Regular consultation between Customs and the trade community, issue of a single document to cover both CCVR and Customs declaration, and cooperation at the borders between Customs and other government agencies is needed to improve trade facilitation. Finally governments should enhance the capacity of all agencies at the borders to conduct and publish time release studies among others.

Ключевые слова: Harmonization, Simplification, standardization, trade facilitation, Transaction costs, revenue mobilization, goods clearance and single window