The impact of single window system on customs administration at Victoria falls border post in Zambia

Abstract

Zambia Revenue Authority Act Number 23 of 1994 mandates Customs to manage export and import formalities for international trade. In Zambia, there has been poor customs administration due to numerous pieces of legislations which conflict in their implementations. In the recent past the Zambian government has strived to improve Boader formalities through the introduction of the Single Window System (SWS) which cuts down on a number of formalities but integrates them into a single window with various components including information communication technology (ICT), trade regulation (TR) and trade facilitation (TF). In this study, the researcher used a deducted approach to test the relationship between Single Window System and Customs administration. Data was collected using a survey method and 350 respondents comprising various stakeholders at Victoria Boarder answered a questionnaire. The study showed overall that ICT, TR and TF sit statistically Significant to determining Customs Administration and therefore is a significant predictor of customs administration. However, the coefficient results show that ICT is not a predictor of customs administration and was marred with lots of poor internet connectivity and lack of electricity. The study recommends an improvement of internet facility and improved energy source since the single window system is anchored in ICT. Further, the study recommends that staff must be trained in various aspects of single window administration.