Customs Enforcement Papers

Customs Enforcement (Questions) for PGD-Semester II

Kenya School of Revenue Administration, Mombasa
ISO 9001 : 2015 CERTIFIED

POST GRADUATE DIPLOMA IN CUSTOMS ADMINISTRATION
MAIN EXAM

CUSTOMS ENFORCEMENT
AUGUST 2017
Time: 3 hours

INSTRUCTIONS
1. This paper contains five questions.
2. Answer Question One and any other two questions.
3. Question One is compulsory
4. All answers should be written on the official answer sheet provided.
5. Each question should be answered on a fresh page of the answer sheet.
6. Indicate your admission number on each answer sheet.
7. Mobile phones, laptops and similar electronic gadgets are NOT allowed in the

examination room.
8. Detection of any cheating shall lead to automatic disqualification.
9. Candidates should remain in the examination room throughout the examination

period.
10.Show your workings very clearly and any assumptions made.

Page 1 of 4

Customs Enforcement (Questions) for PGD-Semester II (3

Question One:
(a) Explain the meaning of Customs Administration.

marks)

(b) Discuss the importance of any three EAC Customs legal instruments.
(6 marks)

(c) Explain any three roles of Customs Administration.
(6 marks)

(d) Money Laundry is one of the offences of global concern which involve the process
of transforming the profits of crime and corruption into ostensibly legitimate
assets.

Required:
(i) State any three possible reasons for money laundering
(3 marks)
(ii) Explain any four methods of money laundering.
(8 marks)
(iii) Explain any two roles of financial institutions in controlling money laundering.

(4 marks)

(a) Define the following terms Question Two (2
(i) Seizure Page 2 of 4 (2
marks) (2
(ii) Compounding offence
marks)
(iii) Penalty
marks)

Customs Enforcement (Questions) for PGD-Semester II

(b) Outline any five Customs offences as per the EAC Customs Management Act.
(5 marks)
(c) State how the Commissioner is supposed to deal with the seized perishable goods.
(4 marks)

Question Three:
(a) Customs controls are the measures applied by Customs to ensure compliance laws

including those related to the duties and taxes imposed on imports and exports.
Explain any four techniques used in Customs control procedures.
(8 marks)

(b) When an offence has been detected, the proper officer shall prepare an offence
report in triplicate copies of a prescribed form and record in the station offences
register.
State the documents that must accompany the offence report.
(7 marks)

Question Four
(a) In 2011, the WCO Policy Commission endorsed five key risk areas for Customs

enforcement.
Identify any six key risk areas for Customs enforcement.
(6 marks)
(b) Define the term forfeiture.
(3 marks)
(c) Describe any six types of goods which are liable to forfeiture.
(6 marks)

Page 3 of 4

Customs Enforcement (Questions) for PGD-Semester II

Question Five

Commercial fraud usually refers to a situation where a person makes a material false

statement; the victim relies on that statement, and the criminal benefits.

Required:

(a) Define the term commercial fraud. (3 marks)

(b) Explain any six reasons that make people to commit commercial fraud. (6

marks)

(c) Discuss any six effects of commercial fraud to the economy of a country. (6

marks)

Page 4 of 4