Effects of Procrastination on Customs Clearance Cost: The Case of Kality Customs Branch in Ethiopia

This study has examined factors affecting customs clearance costs in Ethiopian Revenues and Customs Authority, Addis Ababa Kality branch. The main purpose of the study was to investigate the predictors of the customs clearance costs. To this end, primary data were gathered from importers, clearing agents and custom employees by questionnaire and in-depth interview. The quantitative data gathered were analyzed by descriptive and inferential statistics. Qualitative data were analyzed by using three stage processes of data reduction, data display and conclusion drawing. The concurrent triangulation strategy was used to counter balance the conclusion reached from both qualitative and quantitative data analysis. The result from data analysis shown that, the delay time has a significant effect on customs clearance cost. It was evidenced that an hour delay in clearance time boost customs clearance cost by Br. 42.165; holding other things constant. Keywords: Clearance procedure, Time delay, Cos