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American Journal of  Financial 
Technology and Innovation (AJFTI)

Effect of  Customs Monitoring System on Trade Facilitation in Busia Border, Kenya
Stanley Kamau1*, Bruce Oganga2, Naomi Koske3 

Volume 3 Issue 1, Year 2025
ISSN: 2996-0975 (Online)

DOI: https://doi.org/10.54536/ajfti.v3i1.3651
https://journals.e-palli.com/home/index.php/ajfti

Article Information ABSTRACT

Received: August 25, 2024

Accepted: October 01, 2024

Published: August 07, 2025

Customs is the backbone of  the economy of  any country. Customs is a crucial point 
of  the global supply chain incorporated solutions as they are responsible for collecting 
revenues, safeguarding society and flow-protecting channels. The activity to exchange goods 
and services has been omnipresent globally, as the world transforms into a global village 
connected by common borders. The main purpose was to determine the effect of  customs 
management systems on trade facilitation in Busia border, Kenya. The study was guided 
by the technological change theory. The study adopted an explanatory research design. 
The target population was 137 clearing and forwarding agents with an 83% response rate. 
This study used primary data, which was collected using structured questionnaires. The 
study further found that those customs monitoring system had a significant and positive 
effect on trade facilitation β=0.347 p<0.05. The KRA is also recommended to provide 
ongoing training for customs officials to ensure they are adept at using new systems and can 
effectively manage the cargo clearance process.

Keywords
Busia Border, Customs Monitoring 
Systems, Trade Facilitation 

1 Tax and Customs Administration, Moi University, Kenya
2 Kenya School of  Revenue Authority, Kenya
3 School of  Business and Economics, Moi University, Kenya
* Corresponding author’s e-mail: stanleykamau49@gmail.com

INTRODUCTION
Customs duty is very crucial for every country’s economy. 
It is an important duty of  Customs administrations 
worldwide to carry out Revenue collection, protection of  
society and chain security. Furthermore, customs strive 
to facilitate trade and thereby promote investment and 
reduce poverty (WCO 2019). But the 21st century pours 
all sorts of  trouble on customs. These new emerging 
challenges now, more than ever demand an evolved 
response of  the Customs. This calls for appreciating 
matters relating to Globalization, International Trade 
Dynamics, Technology Dimensions of  the Supply Chain, 
Emerging Political Trends and nuances in the Global 
Environment (Gordhan, 2020).
Reports indicate that trade facilitation in Kenya is poor 
despite the automation of  various measures that are 
aimed at improving on the same. Kenya is ranked 56 out 
of  190 countries in ease of  doing business as of  July 2020 
according to the World Bank (2021) report, as compared 
to Rwanda (38) and Morocco (53). This suggests that in 
Kenya, automation has not been a significant contributor 
to trade facilitation performance contrary to the 
WTO and OECD as well as empirical evidence which 
views automation as a powerful determinant of  trade 
facilitation. It represents the importing and exporting 
procedures, especially the remediation of  procedures to 
simplify, harmonize, standardize, and modernize trade. 
Trade facilitation can also be defined, in a broader sense, 
as all activities surrounding the interface between business 
and government affect transaction costs (WTO, 2015a). 
To achieve successful trade facilitation, the government 
plays a crucial role by providing essential legal 
frameworks, developing infrastructure, showing 
commitment, fostering goodwill, and endorsing various 
supporting agreements. Busia, located on the border 

between Kenya and Uganda, serves as a vital international 
crossing point. Positioned to the west of  Kenya and the 
east of  Uganda, it lies approximately 431 kilometers 
from Nairobi, Kenya’s capital, and 202 kilometers from 
Uganda’s capital, Kampala. Consequently, Busia has 
evolved into an important trade hub for both nations. 
Key imports from Uganda to Kenya include goods 
such as cotton, timber, fish, bananas, pineapples, maize, 
beans, groundnuts, and sorghum. On the other hand, 
Kenya exports petroleum products, manufactured 
goods, and household essentials like cooking oil, soap, 
clothing, electronics, and automobiles to Uganda. 
The Busia border handles the majority of  trade and 
human movement, with significant activity involving 
pedestrian traffic, petroleum tankers, small-scale cross-
border traders, and trucks transporting containerized 
cargo. These vehicles carry imports, exports, and goods 
in transit to neighboring countries such as Rwanda, 
Burundi, South Sudan, and the Democratic Republic 
of  Congo. Numerous governmental bodies function on 
either side of  the border, such as customs, immigration, 
regulatory agencies, health and security departments, 
livestock and fisheries offices, agricultural authorities, the 
pharmacy and poisons board, plant health inspectors, and 
weighbridge operators. Furthermore, significant border 
participants also include the East African Community 
(EAC) ministry, local county administrations, clearing 
and forwarding firms, small business associations, and 
transportation companies, among others (Crown Agents, 
2020).

Problem Statement
Trade faces numerous challenges, particularly the need for 
the swift movement of  goods, which is often complicated 
by intricate regulatory demands. Addressing these issues 



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calls for a modern, innovative approach to streamline 
processes and ensure efficiency. In 2022, 79% of  people 
who imported goods experienced delays in facilitation. 
There are also many complaints about the compatibility 
of  the computer system used in Busia Border Post. Over 
the last two decades, export trade has shrunk in size in 
Kenya. Following the fact that goods and services exports 
averaged 20 percent of  GDP in the last two decades, 
its average share has fallen to 17.2 percent in the last 
10 years before further shrinking to 13.9 percent in the 
last 5 years (OECD, 2020). Equally, a snarl-up of  cargo 
trucks at the Busia Border Post because of  the ICMS saw 
trade between Kenya and Uganda take a negative turn. 
Reports available indicate that the trade facilitation in 
Kenya is yet to realize expected results and targets; this 
creates doubt about the effectiveness of  the automation 
measures towards enhancing trade facilitation. By July 
2020 and according to the ranking by the World Bank 
(2021), Kenya was ranked 56 out of  190 in ease of  doing 
business, trailing behind other countries such as Rwanda 
and Morocco, which are ranked 38 and 53, respectively. 
This becomes an indication that automation has not 
effectively contributed to the facilitation of  trade in 
Kenya, despite WTO, OECD, and empirical evidence 
portraying automation as a major driver to performance 
in trade facilitation.

LITERATURE REVIEW
Technological change theory
The theory is described as encompassing the entire 
process of  innovation, invention, and the spread 
of  technology. Initially developed by Everett M. 
Rogers (2015), it specifically addresses the customs 
administration’s adoption of  the Integrated Customs 
Management System. Earlier approaches to technological 
change were based on the ‘Linear Model of  Innovation,’ 
which has largely been replaced by a more dynamic 
model. This newer model reflects technological change 
through innovation across all stages, from research and 
production to dissemination and practical application 
(Tidd et al., 1997). Technological advancements are often 
represented as part of  a broader innovation process. This 
ongoing development is typically illustrated as a curve, 
indicating decreasing costs over time (Coronado et al., 
2018).  
In the area of  customs management, there has been a 
significant shift in technology aimed at improving how 
customs operations function and facilitating trade more 
efficiently. Over the years, customs systems have steadily 
embraced technological advancements. In 2005, the 
Kenya Revenue Authority introduced the Simba 2005 
system, with assistance from the Government of  Senegal. 
This system was part of  a larger effort to modernize and 
reform customs operations. The department, which 
primarily deals with the import and export of  goods and 
services, also happens to be the largest revenue generator 
in the customs division (Mbui, 2021). Simba 2005 was 
specifically designed to enhance the efficiency of  the 

clearance and forwarding process by enabling electronic 
submissions of  import and export documentation, 
simplifying the process for traders to lodge their 
information for clearance. 
In this context, Kenya made significant progress in 2014 
(Djanitey, 2018) by introducing the Electronic Single 
Window System. This system was designed to streamline 
and accelerate the process of  cargo clearance across the 
country’s borders. The Single Window System represents 
Kenya’s technological upgrade aimed at enhancing 
international trade by minimizing delays and reducing 
costs related to border clearance, while still ensuring 
proper controls and the collection of  levies, charges, 
duties, and taxes on imports and exports as needed. These 
tailored solutions have been implemented to improve 
trade facilitation and lower the cost of  conducting 
business. Consequently, international trade processes, 
including imports and exports, transit procedures, and 
customs operations, are simplified, standardized, and 
automated, leading to increased trade efficiency.

Empirical literature review
Customs monitoring System and trade facilitation
In Romania, Vatuiu and Tarca (2021) observed that 
the recently introduced E-Customs electronic system 
allows for real-time tracking of  product advancements 
within the country. This technology has improved the 
customs authorities’ capacity to oversee and regulate 
trade involving excise cargo, especially in terms of  duty 
deferrals. As a result, there has been a rise in revenue for 
the excise department and a decline in fraud cases, and 
Romania has successfully fulfilled its European Union 
requirements related to e-customs monitoring systems.
Bujak (2019) proposes that these systems could include 
a variety of  functions, such as screening, electronic 
surveillance, weigh-in-motion at border crossings, 
automatic equipment identification, and credential 
management. Mahlknecht and Madani (2007) highlight 
that the main purpose of  the Electronic Cargo Tracking 
System is to guarantee the security and safety of  the 
entire supply chain process. The integrated management 
and monitoring process begins with the consolidation 
and packaging of  goods, which are then transported 
to the port. This process includes storage at the port 
if  necessary, movement to container freight stations 
(yards), optional ship deck assessments, and drayage, 
concluding with unloading at either haulers or end-
user warehouses. These various functions are typically 
supported by advanced monitoring systems. Despite this, 
the system may not offer benefits in terms of  low cost 
and flexibility for inter-modal supply chain management 
and security. Kabiru (2020) points out that challenges 
in implementing transit monitoring systems include 
inadequate infrastructure, high implementation costs, 
insufficient training, and a lack of  understanding of  
requirements. Nevertheless, the tracking of  goods from 
one border point to another has significantly reduced 
market dumping.



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Trade Facilitation  
Trade facilitation involves removing or reducing trade 
barriers and simplifying procedures at border stations. 
It is also defined as the process of  streamlining the 
clearance of  goods by ensuring that relevant border 
agencies have the necessary information, making the 
process more predictable and cost-effective. Poor trade 
facilitation has significantly hindered international trade 
in many regions, leading to higher costs for goods and 
services. Often, inefficiencies and bureaucratic obstacles 
imposed by government agencies at borders exacerbate 
these issues, further complicating international trade.
Sohn (2021) defined trade facilitation as “All activities 
or policies which reduce transaction costs arising from 
eliminating or simplifying excessive and complex 
procedures, practices and processes related to thus 
increasing efficiency, which results in increased trade. 
“Trade Facilitation has become increasingly a subject 
of  interest globally due to the need for freedom of  
movement of  goods and services resulting from growth 
in trade volumes that is directly attributed to worldwide 
liberalization of  trade. The origin of  Trade Facilitation 
and the prominence of  the topic received as subject of  
negotiations at WTO discussions was at the Singapore 
Ministerial Conference of  1996 and in Doha, where the 
Doha Development agenda was adopted by the ministers 
as a framework of  the Agreement (Hoek et al., 2019). 
East Africa’s trade would have recorded higher level 
of  growth than it has now, had several factors that 
heavily impact on Trade Facilitation been looked into 
and addressed. These are, insufficient and bad roads, 
technology and bad governance. According to Lima 
and Venables, (2020). The degree of  infrastructural 
challenges rise to approximately 40% of  transport costs 
and to a high of  60% for landlocked countries. Costs 
attributable to border inefficiencies are, low resource 
compatibilities where document processing systems are 
not perfectly compatible. For instance, Kenya has the 
Simba System 2004, while Uganda has the ASYCUDA 
World. Such challenges limit the extend one can explore 
the market that has widened as a result of  the East African 
Community trade the region, Yang & Gupta, (2021), 
Njinkeu et al. (2006) and Forouton & Princhet, (2020). 
An attempt has been made to have Revenue Authorities’ 
Digital Data Exchange (RADDEX) as a platform for 
exchange of  data from the two systems but this has not 
fully been exploited.

Conceptual Framework
A conceptual framework is a structure in diagrammatic 
form that is used to show the interaction between the 
variables (Bogdan & Biklen, 2013). It is used to represent 
how the variables of the study are to be measured or 
operationalized (Bell et al., 2018). As indicated in Figure 
1, the independent variable was Customs monitoring 
system was measured by Tracking device and Real time 
monitoring. Dependent variable is trade facilitation 
measured by Tax paid and volume of goods traded.

MATERIALS AND METHODS
Research design is the arrangement of conditions for 
collection and analysis of data in a manner that aims 
to combine relevance to the research purpose with 
economy in procedure (Kothari, 2014). The study 
adopted an explanatory design research where gathering 
and collection of information was through the help of 
questionnaires. This design is appropriate for the study 
because it allows the researcher to generalize the findings 
to a larger population (Schindler & Cooper, 2003). The 
target population was 137 clearing and forwarding 
agents at Busia border, KRA (2023). The questionnaires 
were self-administered to the sampled respondents. The 
questionnaires had an introductory letter introducing 
the researcher to the respondents and explaining 
the purpose of the research. Out of 137 respondents 
targeted, 114 questionnaires were correctly filled and 
returned. indicating 83% response rate. This response 
rate is considered satisfactory to make conclusions for 
the study.

Figure 1: Conceptual Framework
Source: Researcher (2024)

Figure 2: Response Rate 
Source: compile by author

Reliability Analysis
In order to test the reliability of  the instruments, internal 
consistency techniques were carried using Cronbach’s 
Alpha. The alpha value ranges between 0 and 1 with 
reliability increasing with the increase in value. According 
to (Mugenda, 2008), In this case customs monitoring 
system has Cronbach’s alpha 0.979 and trade monitoring 
and Cronbach’s alpha 0.923. The alphas value >0.7 
indicates that the responses are highly reliable:

Data Analysis, Presentation, Interpretation and 
Discussion
Yin (2009) argues that data analysis as the process of  
edition and also the reduction of  accumulated data to 



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Table 1: Test of Reliability of Questionnaire
Factor Number of Items Cronbach Alpha score Conclusion
Trade Facilitation 6 0.923 Reliable
Customs monitoring system 5 0.979 Reliable

Source: Researcher, (2024)

Table 3: Descriptive statistics for customs monitoring system
N Mean Std. 

Deviation
Skewness Kurtosis

Use of  customs monitoring system leads to a more 
efficient and individual container traceability

114 4.03 1.008 -.686 -.675

Customs monitoring system allows real time monitoring 
of  the status of  product and goods movements

4.05 1.029 -.801 -.532

Real time remote containers tracking and monitoring 
help to prevent losing track of  container and goods

3.85 1.024 -.601 -.717

Use of  customs monitoring system has led to reduction 
in deterioration theft, diversion and counterfeiting

3.88 1.040 -.614 -.761

The tampered carrier can be inspected away from the 
destination port to prevent potential negative impact and 
potential destruction (when high jacked by terrorists

3.82 1.001 -.537 -.718

Aggregate Mean 3.93
(Source: Compiled by author from primary data)

Table 2: Reveals the Demographic Analysis
Count Percent %

Gender Female 53 46.5%
Male 61 53.5%

Age 26 to 35 16 14.0%
36 to 45 33 28.9%
46 to 55 26 22.8%
Above 55 25 21.9%
Below 25 14 12.3%

Education Degree level 47 41.2%
Diploma level 16 14.0%
Others 27 23.7%
Secondary
Certificate

24 21.1%

(Source: Research 2024)

manageable size, developing summaries, looking for 
patterns and applying statistical techniques. Data collected 
was edited, cleaned and coded for completeness. Cleaned 
data was then be analyzed using descriptive and inferential 
statistics. Descriptive statistics including mean, standard 
deviation and co-efficient of  variation (CV).
The analytical model is denoted by the equation:
Y = β0 + β1X1 + ε
Where; Y = Trade Facilitation (Dependent variable); 
X1= Customs monitoring systems; β1 = beta coefficient; 
ε = Error term.

RESULTS AND DISCUSSION
Demographics Analysis
A demographic analysis was conducted and it reveal the 
distribution of  participants across various categories. 
The gender distribution indicates that 53.5% of  the 
respondents are male while 46.5% are female. In terms of  
age, the largest group falls within the 36 to 45 years range, 
accounting for 28.9% of  the sample. This is followed by 
participants aged 46 to 55 years at 22.8% those above 55 
years at 21.9%. Participants aged 26 to 35 years at 14.0% 
and those below 25 years at 12.3%. Regarding education 
levels, 41.2% of  the participants hold a degree, 23.7% 
have other qualifications, 21.1% possess a secondary 
certificate, and 14.0% have a diploma.

Descriptive statistics for customs monitoring system
Use of  customs monitoring system leads to a more 
efficient and individual container traceability has a 
mean score 4.03 and standard deviation 1.008. Customs 
monitoring system allows real time monitoring of  the 
status of  product and goods movements has a mean 
score 4.05 and standard deviation 1.029. Real time 
remote containers tracking and monitoring help to 
prevent losing track of  container and goods has a mean 
score 3.85 and standard deviation 1.024. Use of  customs 
monitoring system has led to reduction in deterioration 
theft, diversion and counterfeiting has a mean score 3.88 
and standard deviation 1.040. The tampered carrier can 
be inspected away from the destination port to prevent 
potential negative impact and potential destruction 
(when high jacked by terrorists has a mean score 3.82 and 
standard deviation 1.001.



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Descriptive statistics trade facilitation
Volumes of cargo traded across the border have 
increased,” the mean score is 3.59 with a standard 
deviation of 1.009. KRA has offered an enabling 
environment for tax filing has a mean score of 3.98, 
The standard deviation is 1.004. Companies file returns 
on time and as required by law,” The average score is 
4.12, with a standard deviation of 0.973. The statement 
on Submitting and handling Customs declarations have 

become much simpler and clearer has an average score 
of 3.96 and a standard deviation of 0.959. The assertion 
that “Lodging and processing of import declaration 
forms have greatly improved” has an average score of 
4.28, with a standard deviation of 0.922. Additionally, 
“The time required to declare goods to Customs has 
notably decreased” has an average score of 4.05, with a 
standard deviation of 0.891.

Table 4: Descriptive statistics for trade facilitation
N Mean Std. 

Deviation
Skewness Kurtosis

Volumes of  cargo traded across the border have 
increased

114 3.59 1.009 -.825 .088

KRA has offered an enabling environment for tax filing 3.98 1.004 -.818 .105
Companies file returns on time and as required by law 4.12 .973 -.839 .312
The submission and processing of  customs declarations 
have been simplified and made more transparent

3.96 .959 -.930 .586

The submission and handling of  import declaration 
forms have seen substantial improvement

4.28 .922 -.795 .550

The duration needed to declare goods to Customs has 
decreased notably

4.05 .891 -.945 1.128

Aggregate Mean 3.99
(Source: Research 2024)

Table 5: Represents the correlation statistics
Trade Facilitation Customs monitoring systems

Trade Facilitation 1 0.573**
Customs monitoring systems 0.573** 1

**. Correlation is significant at the 0.05 level (2-tailed).
Source: Researcher, (2024)

Table 6: Model Summary
Model R R Square Adjusted R Square Std. Error of  the Estimate
1 .573a .0.288 .281 .46171

a Predictors: (Constant), Customs monitoring systems.

Correlations Statistics of  Independent and   
Dependent Variable 
Pearson’s correlation coefficients were evaluated to 
determine the strength of the association between the 
independent variables. A coefficient value nearing 1 
indicates a stronger link between the variables. The 

analysis revealed that the customs monitoring system 
has a positive and notable relationship with trade 
facilitation, with a correlation of 57.3% and a p-value of 
0.002, which is below the 0.05 threshold. This suggests 
that robust customs monitoring, which includes tracking 
and inspection processes, is crucial for facilitating trade.

Model Summary  
The model summary was used to determine the 
correlation and variation caused on trade facilitation. 
Customs monitoring system has a strong and significant 
impact on trade facilitation. The model summary from 
Table 6 reveals that the customs monitoring system, 

collectively have a strong and significant impact on trade 
facilitation at 57.3%, explaining 28.8% of its variability. 
The remaining 71.2 of the variability was explained by 
factors not captured in the model, The adjusted R Square 
28.1% indicates that this relationship remains robust 
after accounting for the number of predictors.

ANOVA was employed to analyze whether the model 
significantly explains the variability caused on trade 
facilitation by customs management systems. Table 7 

indicates that F statistic of F-statistic =91.894 p-value 
=0.000<0.05. This implies that while the model accounts 
for a significant portion of the variance. The hypothesis 



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Table 7: Analysis of Variance 
Model Sum of  Squares Df Mean Square F Sig.
1 Regression 64.234 1 64.234 91.894 .000b

Residual 78.350 112 .699
Total 142.584 113

a. Dependent Variable: trade facilitation
b. Predictors: (Constant), Customs monitoring system

Table 8: Regression Coefficients
Model Standardized Coefficients Unstandardized 

Coefficients
t Sig.

1 (Constant) 0.633 0.310 2.042 0.040
Customs monitoring systems 0.347 0.094 0.369 3.691 0.000

a. Dependent Variable: Trade Facilitation
Source: Researcher, (2024)

H01 stated that was those customs monitoring system has 
no significant effect on trade facilitation at Busia border, 
Kenya. The study found that customs monitoring system 

has a significant effect on trade facilitation at Busia 
border, Kenya. p-value =0.000<0.05.

RESULTS AND DISCUSSION
The study was to determine the effect of  customs 
monitoring system on trade facilitation in Busia border, 
Kenya. The study also through the coefficient analysis 
found that customs monitoring system has a positive 
and significant effect on trade facilitation. β = 0.347, 
p=0.000<0.05. This reinforces the conclusion that 
enhancements in the customs monitoring system are 
likely to have a meaningful and positive impact on trade 
facilitation. The study aligns with the findings of  ESCAP 
(2013), which highlighted that China and Vietnam 
implemented mandatory satellite positioning systems on 
vehicles transporting hazardous goods and passengers. 
Additionally, the monitoring and security of  container 
movements in China, South Korea, and Thailand are 
managed through the use of  electronic seals.

CONCLUSIONS
A customs monitoring system has a significant and 
positive effect on trade facilitation. This underscores the 
importance of  effective customs monitoring in enhancing 
trade facilitation. Enhanced customs monitoring systems 
contribute to more streamlined and efficient trade 
processes. Consequently, investing in and upgrading 
customs monitoring systems is essential for significantly 
improving trade facilitation at the Busia border.

Recommendations
The KRA is recommended to provide ongoing training 
for customs officials to ensure they are adept at using new 
systems and can effectively manage the cargo clearance 
process.

Suggestions for Further Research 
A future study should be conducted on the effects of  
perceived benefits on trade facilitation.

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