Challenges of Customs Law Enforcement in Ethiopian Revenues and Customs Authority: The Case of Moyale Branch

摘要

The role of Ethiopian Revenues and Customs Authority Customs law enforcement is to effectively protect society and secure the collection of legally due revenue by fighting against cross-border crimes and combating commercial fraud etc. Thus, the purpose of this article is to assess the challenges of Customs law enforcement in Ethiopian Revenues and Customs Authority; Moyale Revenues and Customs Branch Office. The study adopted mixed research approach and descriptive research methods .By applying probability and non probability sampling techniques a sample of 166 staff members was taken. Secondary sources was collected from working manuals and annual reports of years 2005-20015.To collect primary data, questionnaires and in-depth interview guides were designed to gather responses from some 136sampled staff members. The collected data was analyzed by both descriptive and inferential statistics. The result indicated that there was a challenge of Customs law enforcements at the branch; Moreover; location of the branch, lack of evidential intelligence, poor cooperation of stakeholders and inefficient organizational structure of ERCA are the main challenges of Customs enforcement at Moyale branch respectively. It was also found that corruption within the branch official were serious problem that becomes the reason behind those challenges.