African Tax Administration Paper 36
This paper assesses the accuracy and completeness of import and export data in the Uganda Revenue Authority’s ASYCUDA World system. It focuses on (1) identification details for importers/exporters, (2) consistency with value-added tax (VAT) and income tax returns, and (3) alignment with international databases.
Significant data quality gaps are found, especially in exports data and imports under simplified regimes and customs duty exemptions. Notably, export data, particularly under the single customs territory (the East Africa region), is of poor quality, with untraceable exporter details and inflated customs values, resulting in the values in the URA’s ASYCUDA World system being more than twice those reported internationally.
The quality of import data is generally sound, attributed to the scrutiny during the declaration and approval processes driven by customs duties. However, a notable decline is observed for tax-exempted imports, especially under simplified customs regimes and by exempted organisations, marked by increased misdeclaration and misclassification. Inconsistencies between the ASYCUDA World system data and those reported in VAT and income tax returns highlight the need for targeted efforts to improve accuracy in these specific import categories.
