Course: Entrepreneurship, Topic: UNIT 3: CUSTOMS DECLARATION

General

UNIT 3: CUSTOMS DECLARATION
Key Unit Competence: To be able to develop an ethical behavior towards customs system.
Introductory activity
The government of Rwanda has reinforced a policy of obligatory deductions
for imported and exported products; it is possible for the Government
to tax products which are not manufactured in the country.
Based on your previous knowledge about Rwandan customs,
gained from S.3 unit 6 as well as knowledge about taxes in business gained
from year 2, answer the following questions:
a. In your own understanding, what is the meaning of customs
and customs declaration?
b. Briefly explain the different types of customs declaration
available on different border points in Rwanda.
c. Discuss the various documents/forms that are used in customs declaration.
d. Identify reasons why goods are declared before entering into the country.
3.1 Meaning of customs and customs declaration
Activity 3.1
1. Explain the term customs.
2. In your understanding, what do you think normally
happens at the Customs?
3. “Goods to declare”. Based on this statement,
what do you think customs declaration means.
Customs: The word customs mean a government agency
entrusted with enforcement of law and regulations to collect
protect import-revenue, to regulate and document flow of goods
in and out of the country. Customs are also referred to as
the official organization or department responsible for collecting
taxes on goods especially on goods leaving or entering the country
and preventing illegal trade.
Customs declaration: This is a statement showing goods being
imported or exported on which duty will have to be paid.
It is also a necessary document to facilitate the acceptance,
verification and payment of taxes before the goods can be handed
over to the importer; it also referred to as the practice used by customs
officers to clear goods into a country and levy tariff including clearance
procedures such as documentation and inspection,
method of determination of goods clarification, and method
of assigning its value as the base for an Advalorem tariff.
Application activity 3.1
Determine the differences between customs
and customs declaration.
3.2 Declaration of goods in customs and customs offices in Rwanda.
Activity 3.2
Observe the map below, and answer the questions that follow.

Questions:
a. Identify the main customs offices in Rwanda
located on the map above?
b. Mention any other customs offices in Rwanda
you know that are not mentioned above.
Customs declaration is the practice used by customs
officers to clear goods into a country and levy tariff
including clearance procedures such as documentation
and inspection, method of determination of goods clarification,
and method of assigning its value as the base for an Advalorem tariff.
Customs Offices
The history of taxes in Rwanda indicates that tax legislation
was inherited from colonial regimes. During the second republic,
the administration and accountability of taxes in Rwanda
was initially under the Ministry of Finance and Economic Planning.
This was later on vested into Rwanda Revenue Authority (RRA)
that was established by law N0 15/15 of 8th November 1997.
The authority was established by the government to restore,
to improve its resource mobilization capacity and strengthen
the main economic institutions of the country while providing
the public with better quality and courteous services in order
to mobilize more resources, the authority is therefore
required to assist taxpayers in understanding and meeting tax obligation.
The main customs offices in Rwanda include:
• Akanyaru-Bas • Akanyaru-Haut • Butare
• Buziba • Gatuna • Gikondo
• Gatsata oil Depots • Kagitumba   • Kabuye oil Depots
• Nshili, Rusumo, Kaniga • Aerogare-Kigali   • Cyanika
• Gisenyi-Corniche   • Rutete   • Gisenyi poids-lourds
• Kabuhanga   • Bugarama • Bweyeye
• Cyangugu   • Kibuye   • Rusumo
• Buhita   • Kaniga • Kigali-poste
• Kigali-Poste   • Rwempasha   • Murago
• Rwabusoro • Kigali-Aeroport
Examples of goods cleared through customs in form of imports and exports:
- Cassitérite - Animal hides
- Tea - Coffee
- Machinery and equipment - Cement and construction materials
- Petroleum products - Foodstuffs
- Cassitérite - Tin
- Baskets and fine art - Mineral products: gold, wolfram, silver, Iron
- Security service in international peace keeping missions - Human capital experts: Technicians, researchers, etc.
Application activity 3.2
As a student of entrepreneurship give reasons why you
think there are many customs offices in Rwanda?
3.3 Documents used for declaration of goods in customs
Activity 3.3
Your friend, who lives in USA, has asked you to guide her or him
on how to export cars to Rwanda, as a student of entrepreneurship,
compile various documents needed during the customs declaration.
There are many documents used to declare goods which
have been brought on to the nation, since some goods may have limit,
customs excise tax or are banned from entry.
Those documents may include:
a. Transport invoice. A transport invoice is a non-negotiable commercial
document issued by a seller to a buyer.
The transport invoice identifies the following:
• Both trading parties
• lists, descriptions and quantities of items sold
• Date of shipment and mode of transport
• Prices and discounts (if any)
• Delivery and payment terms.
b. Transport document. A transport document shows information
about cargo that is being transported. Transport documents lie
at the heart of international trade transactions.
These documents are issued by the shipping line, airline,
international trucking company, railroad, freight forwarder
or logistics company.
To the shipping company and freight forwarder,
transport documents provide an accounting
record of the transaction, instructions on where
and how to ship the goods and a statement
giving instructions for handling the shipment.
There is a type of transport document for each mode of transport:
(CMR for road transport, Bill of Lading for shipping, etc.).
Goods carried in multimodal transport units (mainly containers)
use a document called FIATA multimodal Bill of Lading (FBL).
Below are main transport documents explained in detail what they are used for?
Who prepares them and to whom they are addressed?
i) CMR (Contract de Transport International des Merchandises par Route):
The CMR transport document is an international consignment note used by drivers,
operators and forwarders alike that govern the responsibilities and liabilities
of the parties to a contract for the carriage of goods by road internationally.
The carrier usually completes the form, but the sender (exporter) is responsible
for the accuracy of the information and must sign the form when the goods are collected.
The consignee will also sign the form on delivery,
which is essential for the carrier to be able to confirm the delivery of the goods
and to justify the payment for its services.
The CMR transport document is not a document of title and is,
therefore, nonnegotiable. This document is prepared by the exporter
and the freight forwarder and is addressed to the importer and the carrier.
ii) Air waybill: This is a transport document used for air freight.
An Air waybill (AWB) is a non-negotiable transport document
covering transport of cargo from airport to airport.
The Air waybill must name a consignee (who can be the buyer),
and it should not be required to be issued “to order” and/or
“to be endorsed” as it is not a title of property of the merchandise.
Since it is not negotiable, and it does not evidence title to the goods,
in order to maintain some control of goods not paid for by cash in advance,
sellers often consign air shipments to their sales agents or freight forwarders’
agents in the buyer’s country.
iii) Bill of Lading: This is a transport document for sea freight.
A Bill of Lading (B/L) is issued by the agent of a carrier to a shipper,
signed by the captain, agent, or owner of a vessel. A bill of landing shows the following:
• Written evidence regarding receipt of the goods (cargo).
• The conditions on which transportation is made (contract of carriage).
• Engagement to deliver goods at the prescribed port of destination
to the lawful holder of the bill of lading.
A Bill of Lading is both a receipt for merchandise and
a contract to deliver it as freight. There are a number of different types
of bills of lading and a number of regulations that relate to them
as a group of transport documents. Since this is a negotiable
instrument, the Bill of Lading may be endorsed
and transferred to a third party while the goods are in transit.
c. Goods invoice. A goods invoice is a document sent
by a seller to a buyer specifying the amount and cost
of goods that have been provided by a seller.
A goods invoice indicates what must be paid
by the buyer according to the payment terms of the seller.
Payment terms usually specify the period of time that a buyer
has to send payment to the seller for the goods and/or services
that they have purchased.
An invoice provides a detailed account of the goods
and a set of other information that can vary a bit depending
on the requirements in the country the invoice is issued
and the type of goods being sold. The goods invoice
has the description, quantity, selling price, freight, insurance,
and packing cost. The delivery terms and payment are also listed.
Usually, an invoice will include the following points of information
in order to be considered a legal invoice:
• The word ‘Invoice’
• A unique reference number: the invoice number.
• The date the product was sent or delivered (or the date the service was rendered).
• The date the invoice was sent.
• The contact information and name of the seller.
• The name and contact details of the buyer.
• The terms of payment (that explain the means of payment,
when the sum should be received, any cash discount
details for early payment, late payment fees, and so on).
• A line detailing the product/service.
• The cost per unit of the product (if this applies).
• The total amount that is owed.
Uses of invoices
The following are some of the uses of invoices:
• Invoices are used to request payment from buyers.
• Keep track of sales.
• Help control inventory.
• And facilitate delivery of goods and services.
• Invoices are also used to track expected future revenues.
• Help to manage customer relationships by offering favorable
payment options, such as extended time periods for payment
or discounts for early payment or cash payment.
Fig.3.4. A goods invoice is from a seller to a buyer showing the amount
and cost of goods that have been provided by a seller.
d. Packing list. The packing list is a more detailed version
of the commercial invoice but without price information.
It shows the quantity of each good in the shipment.

Fig.3.5: The packing list shows the goods in a consignment
with their respective quantities. No price indicated.
A packing list must include the following:
• Invoice number.
• Quantity and description of the goods.
• The weight of the goods.
• Number of packages.
• Shipping marks and numbers.
A copy of the packing list is often attached to the shipment
itself and another copy is sent directly to the consignee
to assist in checking the shipment when received.
Although not required for all transactions, it is required
by some countries and some buyers. A packing list is prepared
by the exporter and addressed to the importer,
the carrier and the import customs clearance.
e. Certificate of fumigation.
The certificate of fumigation also referred to as a “pest control certificate”
is the proof that wooden packing materials used in international
sea freight shipping such as wooden pallets and crates have been fumigated
or sterilized prior to international shipment.
The certificate of fumigation usually contains details such as
purpose of treatment, the articles in question, temperature range used,
chemicals and concentration used, and so on.
The certificate of fumigation as an international sea freight shipping
document is not a mandatory international shipping export document.
However, it assists in quick clearance of an international sea-freight
shipment upon the arrival to the destination.
The certificate of fumigation should be completed by a certified
vendor prior to international shipment and be submitted
to an international sea freight carrier shipping facility
in the country of origin of the international shipment.
f. Certificate of Origin
A “Certificate of Origin” is also called a “Form A”.
It certifies a shipment’s country of origin.
The Certificate of origin is commonly issued by a trade promotion office,
or a chamber of commerce in the exporting country.
This document is filled in by the exporter and certified
by a recognized issuing body, confirming that the goods
in a particular export shipment have been produced,
manufactured or processed in a particular country.
A certificate of origin is often required by customs authorities
of a country as part of the entry process. Such certificates
are usually through an official organization in the country
of origin such as the local chamber of commerce or a consular office.
The goods description must coincide with that provided
in the commercial invoice and in the packing list
(number, goods description, name of the consignor
and of the consignee, trademarks, etc.).
If the certificate of origin is not shown, the import customs may,
if it deems it necessary, accept the dispatching of goods.
In this case, the corresponding tariff would be applied to third countries
(non-preferential origin), without any tariff discount.
g. Phytosanitary certificate. Phytosanitary certificate
is a certificate stating that a specific crop was inspected
a predetermined number of times and a specified disease was not found.
An inspection certificate issued by a competent governmental
authority to show that a particular shipment has been treated
to be free from harmful pests and plant diseases.
The phytosanitary certificate must be issued before
the customs clearance for export and import.
It is granted for a period of sixty days covering the usual deadlines
for shipping and international freight.
Phytosanitary certificates are issued for the following commodities:
• Plants, bulbs and tubers, or seeds for propagation,
fruits and vegetables, cut flowers and branches,
grain, and growing medium.
• Plant products that have been processed where such products,
by their nature or that of their processing, have a potential for introducing
regulated pests (e.g. wood, cotton).
• Other regulated articles where phytosanitary measures are technically
justified (e.g. empty containers, vehicles, and organisms).
Importing countries should not require phytosanitary certificates
for plant products that have been processed in such a way that
they have no potential for introducing regulated pests,
or for other articles that do not require phytosanitary measures.
h. Delivery Note
Fig.3.7. A Delivery Note is one of the transport documents accompanying
the shipment of goods that list the description and quantity of goods delivered.
A delivery note accompanies the shipment of goods listing the description
and quantity of goods delivered. A copy of the delivery note, signed
by the buyer or consignee is returned to the seller or consignor as proof of delivery.
Delivery notes have a dual function for the exporter:
• Justify the removal of the products from its store
and proof credit delivery to the importer and therefore,
it is important that the importer signs the copy provided by the carrier.
For the importer, delivery notes serve to verify that the goods received
match those listed on the purchase order or contract.
• For the carrier, a delivery note is used as a proof of delivery of the goods.
i. Payment receipt.
It is a simple document that shows that payment was received
in exchange for goods or services. For example, a receipt can be
something as simple as what an individual gets after making
a purchase at the grocery store.
Businesses also use payment receipts for product delivery
or independent contractors, among others, to ensure that both parties
have proof that the goods or services were rendered. Some businesses
combine a receipt with an invoice, and will just make a notation
on the bottom of the existing document that payment was made;
this can make filing slightly easier.
The purpose of this receipt in any situation is to verify that
the correct amount was charged for the correct products or services.
A receipt shows the following:
• The name and address of the store.
• The date of purchase.
• Description of the item.
• The price paid and any taxes that were added in.
• Method of payment, such as cash, a check or credit card.
Anyone being given a receipt after a purchase should quickly
check to make sure that the amounts shown are correct;
this is especially true if a credit card was used for the purchase,
where a mistaken charge could be a big problem.
Receipts are used by buyers or customers to prove they paid for an item,
especially in return situations in which goods are faulty or defective.
j. Certificate of analysis

Fig.3.8. Certificate of analysis confirms that specific goods have undergone specified
testing with specified results and adhere to product specifications and standards of production.

Certificate of analysis is a document issued by a quality assurance entity confirming
that specific goods have undergone testing with specified results and adheres
to product specifications and standards of production of certain products
such as food products and drugs.
In international trade, a certificate of analysis is usually the result
of an agreement between the seller and the buyer, or a requirement
of one of their governments. The certificate of analysis is mostly used
for food products, wines and spirits, chemicals and pharmaceuticals.
Sometimes, as in the case of wine exports, there are countries that
require it at the import customs. This certificate can be issued by a certification authority.

k. Goods arrival notice.
A goods arrival notice is a document sent by a carrier or agent
to the consignee to inform him/her about the arrival of the shipment
and number of packages, description of goods, their weight, and
collection charges (if any). It is also called an arrival notice.
l. Warehouse handling invoice.
Warehouse handling invoice is a written document given by
a warehouse /keeper for items received for storage in his or her warehouse,
which serves as evidence of title to the stored goods.
The general rule is that warehouse receipts need not be in any particular form.
They must, however, contain the following information:
• Location of the warehouse and the place where the goods are stored.
• The date when the invoice was issued.
• The consecutive number of the invoices.
• Terms indicating whether the goods are to be delivered to the bearer of the receipt,
to a particular individual, or to a particular individual on his or her order.
• The storage rate or handling charges.
• Statement describing the goods or the manner in which they are packed.
• The signature of the warehouseman or his/her agent.
• The amount of advance payment made, if any.
• Any other terms which do not impair the warehouseman’s duty.
In situations where a warehouse handling invoice does not contain
these provisions, the warehouseman can be held liable in damages
to anyone who sustains financial injury because of the omission.

m. Assessment notice.
This is a document issued by a taxing authority
specifying the assessed value of a property.

n. Importation Permit or License
An import license is a document issued by a national government
authorizing the importation of certain goods into its territory.
Import licenses are considered to be non-tariff barriers to trade
when used as a way to discriminate against another country’s goods in order
to protect a domestic industry from foreign competition.
Each license specifies the volume of imports allowed,
and the total volume allowed should not exceed the quota.
Government may put certain restrictions on what is imported
as well as the amount of imported goods and services.
For example, if a business wishes to import agricultural
products such as vegetables, then the government may be concerned
about the impact of such importations of the local market and thus
impose a restriction. Import licenses are put in place because of the following reasons:
• To restrict outflow of foreign currency and improve a country’s
balance of payments position.
• To control entry of dangerous items such as explosives
, firearms, and certain substances.
• To protect the domestic industry from foreign competition.

Fig.3.10. Importation permit. A document issued by a national government authorizing
the importation of certain goods into its territory.
Summary of import documents used in Rwanda
• Air Way Bill (Airfreight) or Bill of Lading (Sea freight).
• Commercial Invoice(s) or equivalent document.
• Packing List.
• Import Declaration Form (IDF). (from the Importer).
• Importer’s Tax Identification Number (TIN) and VAT numbers.
• Duties and Taxes Exemption Certificates, if any.
• National Drug Authority Certificate / Permit for import of drug and pharmaceuticals.
• Phytosanitary certificates for import of agricultural products.
• Registration / De-registration Card of country of origin of old/used vehicles.
• Gift Certificates, if gifted to any organization eligible for duty free clearance.
• Passport of the individual for clearance of personal effects.
• Certificate of Origin – especially for goods imported from COMESA countries.
Application activity 3.3
Scenario:
During an international trade, Terimbere enterprise has imported
the following products outside Rwanda:
Oil from Tanzania, Sugar from Kenya, and cement from Zambia;
upon arrival at the customs, he was told that the importer
should pay customs duties in regard to importation procedures.
In line with the scenario above, describe the different documents
which can be used for the declaration of goods at the customs.
3.4 Types of customs declaration
Activity 3.4
Basing on your knowledge acquired form O’level,
answer the following questions.
Briefly explain on the following different types of customs declaration:
a. Import.
b. Temporary importation.
c. Warehouse.
d. In-transit.
Customs declaration is a form that is required by
most countries when a citizen or a visitor or goods are entering
that nation’s borders (called imports).
The purpose of the import form is to declare what goods
are being brought into the nation, as some countries
may have import quotas (limits), customs excise taxes,
or bans/embargos from entry on some goods or quantities of goods.
Main types of customs entry include:
a. Export customs declaration
This is an official document declaring designated goods
or service produced in one country to another which is
called C17 form. Export of goods often requires involvement
of customs authorities. An export’s counterpart is an importer.
Goods that may be exported in Rwanda.
b. Import customs declaration
Is a government document declaring designated goods
or service produced to be moved or sold into the country
from other countries. In order to facilitate trade,
RRA customs services department adopted some special regimes.
c. Temporary importation
Is the import of goods into another country or territory
for a limited period of time; such goods are generally
not subject to tariffs or similar fees, though they must
leave the country within a certain period of time.
Temporary importation means that goods may be used
in the country without payment of duty or VAT under
certain conditions and re-exported afterwards in
the same state as they were in at import.
d. Warehousing
A warehouse is a commercial building for storage of goods.
Warehouses are used by manufacturers, importer, exporter,
wholesalers, transport businesses, customs, etc. Warehouses
allow transport optimization along the supply chain,
and allow companies to work with an optimal inventory
(economic order quantity) regarding service quality.
e. Consumption entry
For goods to be offered for consumption in the importing country.
f. Formal entry
That is required to be covered by an entry bond
because its aggregate value exceeds a certain amount.
g. Informal entry
That is not required to be covered under an entry bond because
its value is less than a certain amount.
h. In-transit entry
This is customs declaration for the movement of goods
from the port of unloading to the port of destination,
under a customs bond. Transit refers to the movement of goods
entering or leaving the country’s borders under customs control .
i. Mail entry
For goods entering through post office or
courier service and below a certain value.
j. Person baggage entry
For goods imported as personal baggage.
Stakeholders involved in customs
Stakeholders involved in customs and their roles are explained below:
a. Rwanda Revenue Authority (RRA)
Rwanda Revenue Authority is concerned with the assessment
and collecting taxes on imported and exported commodities.
Rwanda Revenue Authority plays a very important role in raising
government revenue through imposing and collecting taxes
from both imported and exported commodities.
Rwanda Revenue Authority also regulates the economic activities
in favor of economic interests of an economy through
its activities of imposing and collection of taxes.
For this case, Rwanda Revenue Authority is a body which
is responsible for assessing and collecting taxes from imports
and exports in Rwanda.

b. Bureau of Standards
Bureau of Standards is concerned with the quality of commodities
being imported or exported. The standards of a commodity are
characteristics of a product and different prescription concerning
the same products such as size, name, labeling color and so on.
To be authorized to sell on the Rwanda territory, the manufacturer
has to bring proof that his product is standardized from Rwanda Standards Board.
Therefore, Rwanda Standards Board plays the following roles:
• Provides reference documents containing solutions to technical
and commercial problems concerning products, goods
and services which rise often in the relationship between economic,
scientific, technical and social partners.
• Improves the quality of products. This promotes competition
which leads to the consumption of quality products at a relatively lower price.
In Rwanda, it is the Rwanda Standards Board (RSB) that
deals with control of quality, state and condition of commodities
which are imported or exported. To achieve this,
Rwanda Standards Board has been well equipped with modem laboratories.
c. Clearing and forwarding agency
The clearing and forwarding agency are a body which
is concerned with controlling and imposing taxes on commodities
that cross borders of a country. Clearing and forwarding agencies
play a very important role in the statistical analysis of the nature,
the origin and the value of products that are received from foreign countries.
d. Warehousing agency and security bodies
The warehousing agency is concerned with imported commodities.
Imported commodities are stored in warehouses on a temporary basis
without being subjected to import duties and taxes. Warehousing
is concerned with storage facilities and protection of commodities
that are waiting to be consumed or used.
Therefore, warehousing agency plays the following roles:
• Protect imported commodities against theft and bad climate conditions.
• Prepare in advance against price fluctuations, for example,
if after a particular season, certain products are in abundance,
one must keep them to wait a stronger demand at a good price.
• Goods can be stored and repacked again for transporting
to the importer’s premises.
Application activity 3.4
The government of Rwanda through Rwanda revenue introduced
many types of customs declaration so suite different customer
needs as a move to diversify revenue collection which is a mandate
in the development of the country.
a. As a student of entrepreneurship identify the major types of customs
entry used by Rwanda revenue authority and explain how they can assist
in boosting national development.
b. Identify some of the stakeholders involved in customs declaration.
3.5 Procedures for clearing goods in customs
Activity 3.5
Basing on your knowledge acquired form O’level,
answer the following questions.
Briefly explain on the following different types
of customs declaration:
a. Import.
b. Temporary importation.
c. Warehouse.
d. In-transit.
You happen to have a friend on Facebook that wishes to invest in your country,
she has approached for advice on investment opportunities
and you have chosen to encourage her to invest in import trade.
Prepare a list of procedures that the investor friend will have to go
through to bring goods on Rwandan market.
Since 2012, the RRA has employed the One Single Electronic Window
– an online system for filing, issuing, and modifying export and import declarations.
Through scanning and uploading of key documentation such as certificates of origin
or quality and customs declarations, the system allows importers, exporters,
or their brokers to send or receive information or documents to the concerned
agencies related with the clearing process at one point without moving.
Customs clearance procedures include the following in Rwanda:
i) Obtain notice of arrival of the goods (avis d’arrivee).
ii) Submit goods arrival notice for verification by Rwanda bureau of standards.
iii) Obtain manifest.
iv) Submit import document to the clearing agent for tax calculation.
v) Pay import tax.
vi) Obtain an invoice for warehouse handling fees.
vii)Pay warehouse fees for goods handling.
viii) Obtain goods exit note.
In addition to documentary and physical verification at border posts,
importing taxpayers may be subject to Post-Clearance Audits (PCA).
Application activity 3.5
You have been appointed by your school to import goods from Asia,
describe the procedures of verifying and paying custom duties.
3.6 Importance of customs declaration
Activity 3.6
As a student of entrepreneurship, suggest reasons why you think
it is important for the country to have customs declaration?
You must declare any items to customs which you have acquired
from outside of the country when returning home
— or which you are importing, if you are visiting that country.
To declare something is to notify customs (usually in writing, via a form)
of items which you are required to declare.
Therefore, the importance of customs declaration includes the following:
• To ensure observance of laws. Laws on taxes, quality standards of goods
and services imported or exported are observed by customs authorities.
• Trade compliance and facilitation. Customs procedures also facilitate
smooth running of trade activities through regulating prices
and quantity of exports and imports.
• To protect economic interests. Customs procedures also protects economic
interest of an economy, through regulating what should be imported
and exported depending on the prevailing conditions.
• To protect the rights and interest of citizens and businesses.
This can be done through discouraging import so as to protect local
business from foreign competition and encouraging export.
• To ensure observance of revenue collection.
Taxes are collected on imports and exports from borders
of a country by customs authorities.
Application activity 3.6
With examples, analyze the importance of customs declaration to Rwanda
Skills Lab
Read the following scenario and answer questions that follow:
1. Umutoni is a major trader who exports her products to Uganda;
she has to clear her products at Gatuna border with customs office.
a. Prepare a role play describing some of the documents
she is likely to use during declaration.
b. Suggest reasons why it is important for her to clear goods
through customs before putting them on the market.
2. You are required to design a delivery note of your business
club to use in the recent contract secured from a local supplier.
End of unit assessment
1. a) Identify some of the challenges still encountered
by traders at customs points.
b) Suggest some of the measures to help people develop
a positive attitude towards customs declarations.
c) Arrange the following customs declaration procedures
in their appropriate order starting with the first :
i) Submit import document to the clearing agent for tax calculation.
ii) Submit goods arrival notice for verification by Rwanda bureau of standards.
iii) Pay warehouse fees for goods handling.
iv) Pay import tax.
v) Obtain notice of arrival of the goods (avis d’arrivée).
vi) Obtain manifest.
vii)Obtain goods exit note.
viii) Obtain an invoice for warehouse handling fees.

Entrepreneurship

General

UNIT 3: CUSTOMS DECLARATION

UNIT 3: CUSTOMS DECLARATION

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