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The aim of this study is to analyze the role of the Customs administration as far as international commercial transactions are concerned. The importance of the study is based on the fact that nations build their wealth mostly through international commercial transactions and as such one of the main agencies involved in the process is the Customs administration which plays an important role. The objective of the research is to demonstrate that a proper Customs policy is indispensable to boost economic activities in general and international commerce in particular. The interest is therefore at two levels which are the academic and legal on one hand and the managerial or practical side on the other hand. The research methodology employed in this dissertation is comparative legal Research which involves a comparison of legal doctrines, legislations, and foreign laws by highlighting the cultural and social character of law and how does it act in different settings. It appears from the analyses that the role of customs administration is indispensable in order to regulate and facilitate trade across borders. There is a need to harmonize, clarify and simplify customs procedures.

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9783659921032

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