Impact of East African Community Single Customs Treaty implementation Customs Revenue Collection in Tanzania

Abstract

The study aims at examining Single Customs Territory (SCT) impact on Customs Revenue Collection country-wide. Specifically, the study intended to examine single customs territory impact on import and export volumes in Tanzania. The study employed secondary data collected from Customs Department at Tanzania Revenue Authority (TRA), Dar es Salaam port (TPA) spanning from 2011 to 2021. Descriptive research design was employed in this study with both inferential and descriptive statistics adopted to come to a conclusion on the subject. Data analysis was through SPSS software version 25. It was found that significant relationship between dependent variable (Customs Revenue) and independent variables (Import and Export volume) whereby importation and exportation were seen to relate positively. Furthermore, it was observed in the model that explanatory variables explain customs Revenue variation by 94.2%. Importation experiences a growth trend over past 11 years as per the trend analysis however, exportation was not stable over past 11 years. The study recommends policy and strategies institution/change to attract more trade/ traders at Tanzania Port Authorities (TPA) so as to have intrinsic benefits that come with it, since importation and exportation have a large impact on customs revenue.

Keywords: Revenue Collection, Importation, Single Customs Territory, Tanzania Port Authorities