Système Francophone de Diffusion de la Recherche sur les Finances Publiques

The objective of this study is to analyze the impact of the modernization of customs services on   the   performance   of   the   customs   department   and   the state budget   of Cameroon. The methodology used here is that of personal participation internships in developed countries, reading journal of IMF and World Bank and interviews of some customs officials as well as certain service users. Further, we have identified and explained the main modernization actions undertaken by the customs department. Such actions include the creation of a one-stop-shop (Guichet Unique) in Douala, installation of scanner at the Douala Seaport, the use of GPS (NEXUS+) to track goods on transit, computerization of services as well as electronic payment  of customs duties. A cross   examination   of   this   process   shows   that   progress has   been   made   in   the automation   of   operations   and   procedures   with  constant   and significant   efforts   to strengthen revenue collection and improve trade facilitation. The findings suggest the authorities’ strong commitment to reform, organizational and Management changes, adequate   technical   assistance   and   project   Management   and   the   effective implementation of modern customs standard. However, as a result of modernization, there is a Mark improvement in revenue collection and like a river to the Sea; it justifies the constant increase in the state budget witnessed in recent years.