The GAC audit is a performance audit on Customs Cargo Clearance at Seaports and land borders for Fiscal Years 2016/2017 through 2018/2019. However, there continues to be underlying issues with customs cargo clearance at seaports and land borders despite all of the measures the Liberia Revenue Authority has implemented. The Liberia Revenue Authority is responsible to facilitate legitimate trade, customs clearance through borders and social protection through policies and procedures that promote efficiency, simplicity that enhance taxpayer compliance in Liberia. Therefore, the Customs Department is required to provide security for goods imported into Liberia. RecommendationsThe GAC recommended that the Customs Department of the Liberia Revenue Authority ensures cargo clearance processes is streamlined to enable importers receive their goods within the minimum time requires;That the LRA significantly review the customs cargo clearance processes and align interagency mandate to avoid replicated customs cargo clearance process.
