Publication: Gazing into the Mirror : Operational Internal Control in Cameroon Customs
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2009-01
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2014-04-14
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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.
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“Libom, Minette Li Likeng; Cantens, Thomas; Bilangna, Samson. 2009. Gazing into the Mirror : Operational Internal Control in Cameroon Customs. Regional integration and transport
discussion paper series;no. 8. © http://hdl.handle.net/10986/17781 License: CC BY 3.0 IGO.”
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In a low-governance environment with widespread informal practices, blanket policies should be avoided in order to discourage activities of unprofessional and systematic bribe-taker brokers. It is also essential that customs officials disrupt information asymmetries and better disseminate information to informal importers on customs processes and official costs. Finally, customs should more strongly sanction some informal brokers in order to reduce collusion with some customs officers.
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