Functions of customs and excise authorities

• Collect and revenue for the government by charging customs and excise duties.
• Collect, keep and analyse records of imported and exported goods and services.
• Control bonded warehouses to ensure that duty is collected on imported dutiable goods before releasing them.
• Supervise public health by arranging quarantine for animals e.g. pets coming into the country thus controlling infectious diseases.
• Supervise entrepot( re-export) trade to ensure that no duty is charged and collected on goods destined to another country.

Statistical records of imports and exports.

• The customs and excise authorities collect and keep records of goods entering and those leaving the country for the following reasons:
• To show trends in trade especially:
• The volumes or quantities, value and types of imported and exported goods.
• Countries of destination for exports and countries of origin for imports.
• To enable the government to:
• Realise and be aware of its trading position with individual countries and the rest of the world in general.
• Calculate the balance of trade and balance of payments.
• Take corrective measures when there is an unfavourable balance of trade or balance of payments.
• Evaluate the effectiveness of its tax collection system.
• Assess the results (effects) of its trade policies with other countries.
• Determine the needs of its citizens.

To access more topics go to the Commerce Notes page.