The certificate of verification is then electronically submitted to the Senegal customs administration using the Gaindé system. When changes do not meet the initial objectives, customs h managers should, when appropriate, seek improvements other than what was originally expected. The gradual, focused reform model demands that a customs administration pinpoints one or a few core deficiencies and aggressively pursues their amelioration. This is an original example of reform which transposes elements of New Public Management in the specific context of an administration that made the fight against corruption its first goal to increase its effectiveness. Some customs officers took advantage of the situation to devise a number of bad practices. This kind of analysis also assesses the positive and negative effects of fraud on customs revenue.
This article is based on an ethnographic fieldwork conducted between 2006 and 2010 in an African Customs Administration. This type of measurement was a traditional fixture in the French customs administration, as it was in most customs services in the world. This practice has declined noticeably. If numbers are to become normative standards, an infrastructure of systematic data collection needs to be in place see Anders 2008. Reroute means to redirect the declaration to a processing channel other than the original channel. Use of risk analysis and management to assign declarations to the various inspection channels depends mainly on use of existing historical data on detected incidents of fraud over a given period. The traditional selection methods used in the electronic customs clearance systems of these countries remain very dependent on human judgment, which represents a major shortcoming, given moral hazard.
Depoliticization of knowledge entails eliminating the creation or use of subjective and invalid information. The process followed by Cameroon Customs is based on a step-by-step approach and is funda- mentally empirical in that it is not part of a strategic plan in the process of implementation. The level of detail used means that the performance of indi- vidual officers and members of partner professions can be measured. The targets therefore take account of existing practices and the rules and standards in force to move them forward. Regional decision makers initially were very reluctant to see the results of their indicators passed on, whether within their service to officers or among peers. The meeting is chaired by the deputy director general and is attended by representatives of all subdirectorates. Weekly statements were sent to the minister not only by way of a report to the government but also to inform public opinion, which was concerned about the loss of customs revenues reported in the press Cantens 2007.
It is therefore a strategic indicator that is very significant for all customs administration actions and efforts. Accordingly, new and innovative reform strategies are needed. Assignment of a Declaration to a Customs Clearance Channel The risk profiles obtained are combined to inform decision making with regard to which customs clearance channel a particular declaration should be assigned. In addition, as part of the agreement of the World Trade Organization on customs valuation, these statistics can provide evidence to customs to challenge the values declared on fake invoices that are presented at the border. All available information will be used: the content of the certificate of verification produced by the companies in charge of the import verification program, the manifest, the detailed declarations, and the inspection reports first- and second-line inspections over the reference period. The rising trend in forecasts continued in 2009, and Cameroon Customs produced and exceeded expected revenues.
Measurable results are positive on revenue collection, bad practices reduction and customs clearance time. Both aspects of information processing within the tax administration have been long-term endeavors. This arrangement contributes to a demonstration of technical power by the state to citizens and donors. Since January 2008, 24 later 31 indicators have been produced every month for 11 offices in Douala. Management dialogue and performance monitoring should thus give rise to collective and continuous work throughout the year.
One approach that is currently garnering respect and attention is the use of measurement. The authors estimate that in recent years up to three quarters of the goods imported by Kyrgyzstan have been unofficially re-exported to other Central Asian countries, generating substantial income for the Kyrgyz economy. Amount of adjusted duties per investigation 10. In reality, imports undervaluation remains high as well as smuggling and transit diversion, which result in endemic corruption and increased clearance time and uncertainty. On the other hand, it may indicate that the best operators, who were interested in reform and were therefore prepared or ready to improve, were selected first. The interregional directors therefore have fresh room for maneuver in allocating their appropriations, but they also set the objectives and targets to be met, which are local versions of national objectives and targets.
The performance process now applies to many aspects of public management, inside and outside customs. Paris: Les Editions de Minuit. This French example illustrates the diversity of possible approaches and makes more apparent the specific issues that developing countries seek to solve using performance measurement. Figures have also been used as stopgaps to attain quantified targets set for departments. One approach that is currently garnering respect and attention is the use of measurement. This improvement is most visible at Douala Port V, where time at work increased from 5 hours and 56 minutes in 2009 to 6 hours and 32 minutes in 2010 and then to 7 hours and 30 minutes in 2011 table 2. To move beyond this purely descriptive system of indicators and toward a prescriptive approach, Cameroon Customs developed performance contracts.
The donor agencies pressed for reform in the Cameroon customs administration, in particular in relation to the collection of customs revenues. The result was the frequent misuse of an approach to assessment that did, in fact, have some advantages. The idea is to adapt the risk analysis methods used in many other sectors, such as banking, insurance, and security, to the context of customs. Finally, indicators serve to fight fraud by ensuring compliance with control guidelines provided under risk management procedures. Beyond fiscal authorities, this viewpoint is part of a global representation extended to all kinds of change in developing countries.
Nevertheless, when reforming, wilful senior officers face a major problem. In any case, the means to enforce the objectives set by the 2002 instruction remained vague and inadequate. Hanane Benyagoub is currently the head of the Public Relations and Information Division at the Algerian customs administration. Some general characteristics are common to all the customs offices as well as to local criteria used by individual customs offices, especially for the red channel. The customs administration presents its annual performance plan for the following year with the respective objectives, indicators, and targets, plus all budget and personnel questions.
We would be disappointed if measurement became the only reform technique. The introduction of performance indicators in 2008 improved quality of service, but then customs reached a plateau. Consequently, time must be given to reforms as long as reformers are able to demonstrate that positive changes are xi xii Foreword appening. Massène Gadiaga is a member of the Risk Analysis and Decision Support Unit of Senegalese Customs. Measurement is a way to define, jointly and initially, what successful ownership could be. These four approaches are applied iteratively to assign declarations to the appropriate inspection channel.