Course Modules

Module 1: Introduction to Customs and Excise Duties

• Purpose and scope of customs/excise taxes
• Types of excisable goods and services
• Revenue implications of trade taxes
• Case Study: Role of customs in Kenya’s revenue mobilization

Module 2: Legal and Institutional Frameworks

• Customs laws and international agreements
• World Customs Organization (WCO) standards
• Domestic compliance mechanisms
• Case Study: EAC Customs Union and local compliance

Module 3: Classification, Valuation, and Tariff Management

• HS Code system
• Customs valuation principles (CIF/FOB)
• Tariff setting and interpretation
• Case Study: Misclassification and its impact on revenue

Module 4: Excise Tax Management

• Excise structures and mechanisms
• Excise stamps and verification
• Taxation of alcohol, tobacco, and fuel
• Case Study: Excise reforms in East African countries

Module 5: Automation and Risk Management

• Customs Management Systems (e.g., iCMS)
• Use of scanners, surveillance, and analytics
• Risk profiling and intelligence gathering
• Case Study: Kenya’s integrated customs risk engine