Document Type : Research Paper
Business Research Unit, Dennis and Duncan Technologies, Paddonhurst, Bulawayo, Zimbabwe
The paper set out to investigate the effectiveness of the removals in transit (RIT) system in facilitating trade. The study wanted to establish whether the Removals in Transit system currently being used in Zimbabwe is effective enough, that is whether acquittals of entries are being done in the system properly or fraudulently. A sample size of 200 Zimbabwe Revenue Authority (ZIMRA) employees and clearing agents from Forbes Border post and Mutare town office was used to gather information through questionnaires and personal interviews. The research findings were that the system that is being used in the management of removals in transit is good as a system but however it lacked some other controls and measures to make it effective in combating transit fraud. The system shows outstanding entries but there is no mechanism in place to make follow up on these outstanding entries or to alert authorities (Zimbabwe Revenue Authority) in time of any abuses of the systems. The study therefore recommends the use of modern electronic seals that are linked to the central computer system, electronic tracking system, use of scanners or barcode readers in capturing acquittals from barcodes on the goods into the Automated System for Customs Data (ASYCUDA) system, and reduce interaction between importers/agents and ZIMRA officials in the processing of import documents.