Gazing into the Mirror: Operational Internal Control in Cameroon Customs

Good Practices SSATP Discussion Paper January 01, 2009 Regional Integration Trade & Transport Facilitation Cameroon
http://www.ssatp.org/sites/ssatp/files/publications/SSATP-DiscussionPapers/DP08…

Minette Libom Li Likeng, Thomas Cantens, and Samson Bilangna

SSATP
Discussion Paper No. 8 - Regional Integration and Transport – RIT Series
Gazing into the Mirror: Operational Internal Control in Cameroon Customs

Cameroon is a model example of a developing country facing the challenges of trade facilitation, in light of its geographic location within Central Africa. Close to 20 percent of its Customs revenues are used to finance the national budget. Cameroon’s Customs administration therefore plays a critical role in its economy. This paper presents the modernization process launched in Cameroon Customs in 2006 and, in particular, the original approach adopted—the very early introduction of operational internal control as the keystone of the reform process under way. Beyond the technical measures in and of themselves, the document seeks to show one aspect of Cameroon’s reform experience: how technical measures, namely the definition and dissemination of indicators based on a number of principles, have contributed to increased revenues and stronger ethics, an experience that could be replicated in other Sub-Saharan African countries.

accords control system Customs Customs Control Customs controls Customs declaration customs declarations Customs duties Customs environment Customs formalities Customs inspection Customs inspector Customs officers customs operations Customs Performance Customs Procedures Customs process Customs Revenues Customs services financial aid financial contribution fraud freight forwarders Global Positioning System GPS image import duties imported goods information system inspections Installation institution international standards Intranet management system new technologies partnership agreements payment instrument performance indicators private sector Regional integration regional organizations result Results sites software program statistical data supervision targets tax base technical measure technical measures telecommunications time periods traceability Trade Facilitation User users verification
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