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
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
