Factors Affecting Customs Valuation Ethiopian Importers View

The purpose of this study was to assess the factors that affect Ethiopian importers duringrncustoms valuation made at Customs branch office of Ethiopian Revenue and Customs Authority.rnThe main problem was the focus of government for controlling and collecting revenue byrnignoring elements that affects importers during customs valuation. There was a gap in assigningrnprice for customs valuation and the procedures importers has to pass through. The mainrnmethodologies followed to make this research were causal research design. Five independentrnvariables were selected and analyzed how they affected customs valuation. Before starting thernactual study items or questionnaire were tested by Cronbachs’ alpha and passed the minimumrn0.70 by scoring 0.871. On ward to these the actual survey were started by collecting data fromrnimporters or their representative freight forwarders through questionnaire from 370rnrespondents. These data were tabulated in to SPSS soft ware for statistical analysis. The outputrnwas analyzed by mean, frequency, correlation and regression analysis. The major finding foundrnout from the survey result was price assigned to the imported items were fictitious price than therntransaction value presented by importers. The procedures importers have to pass through duringrnvaluation were also distressing for most of importers. Controlling mechanism of customsrnauthority was explained by importers as traditional and worrying them during physicalrninspection. The impact of pricing systems, procedures during customs valuation, physicalrninspection made during customs valuation, and experience or proficiency of customs valuatorrnimpact on importers in customs valuation were significantly affected them. Tariff classificationrnand character of customs valuator were not significant and as a result null hypothesis werernaccepted. Based on these, recommendation was made in such a way that the pricing andrnprocedures customs authority follow has to be changed to alleviate the problems encountered byrnimporters.rnKey words: Customs valuation, Tariff, Pricing for valuation, Procedures during valuation,rnInspection, valuators proficiency

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