Assessing Competitiveness of Outsourcing Revenue Mobilization Function of CEPS of GRA – the case of Tema Harbor in Ghana

• Main Authors: Prince Akwaboah, Mohammed Dawuni
• Format: Article
• Language: English
• Published: Africa Development and Resources Research Institute (ADRRI) 2014-08-01
• Series: Journal of Arts and Social Sciences
• Online Access: https://journals.adrri.org/index.php/adrrijass/article/view/90

The main purpose of this study is to assess the competitiveness of outsourcing revenue mobilization function of an organization– the case of customs at the Tema harbor in Ghana. This research adopted a case study method to assess the competitiveness of outsourcing revenue mobilization of Customs Division of GRA. The research combined both qualitative and quantitative methods. The target population of this study included all DICs, senior CEPS officers, Shipping Agents/Importers, Port and Habour authority, Ghana Revenue Authority and Ministry of Trade and Industry. The research found that DICs did not contribute to cost reduction due to certain operational inefficiencies except in the area of container scanners where clearance time frame has reduced tremendously. Mis-description of goods on invoices, wrong valuations by some DICs, false invoice, under/over declaration, collusion between some DICs and agents to work on invoices, inadequate training of officers and weak working relationships amongst stakeholders are some of the major challenges affecting revenue mobilisation. The study recommends that since Customs service under PNDCL 330 (CEPS Management Law) of 1993, section 2, is mandated to collect and account for all duties and taxes on all imports and exports, the valuation which is predicated on the submission of genuine as well as objective and quantifiable data should carefully be looked upon so as not to lose out in revenue mobilization in the country as a whole.