The customs risk analysis approach An approach for better faciltation of exchanges and reduction of exchange costs Case of morocco customs

Abstract

The objective of this article is to present and analyze the risk analysis approach adopted by Moroccan Customs and its implications for the facilitation and reduction of trade costs. To do this, the methodology adopted consists of situating this approach in its theoretical framework, then evaluating it and proposing certain reforms in order to make it more adaptive, efficient and a vector of facilitation and reduction of trade costs.

The analysis of the approach adopted by Moroccan Customs has led to the conclusion that it is an approach that contributes positively to the facilitation of trade and the reduction of customs clearance time and therefore, it indirectly contributes reducing trade costs at borders. However, it is also concluded that this approach remains unsuited to its environment marked by a significant growth in flows and the transformation of value chains. In terms of control results, this approach suffers from performance, the improvement of which is conditioned by the introduction of reforms at the level of the approach itself and at the level of the customs declaration.