The Digitalization of Procedures and Fraud on Customs Value: The Case Study of Côte D’ivoire

Purpose: The objective is to determine how the digital transformations of the customs system of Côte d'Ivoire in the context of ECOWAS are contributing to addressing concerns related to value fraud. Methodology: The paper is based on a qualitative study of the review processes of customs system reform, focusing on the implementation of the SYDAM system and ASYCUDA++ software. It includes evaluations of project management arrangements, system security, infrastructure preparation and initiatives on regional co-operation. Findings: The results show that Côte d'Ivoire has made strides in terms of computerising its customs, but that there are considerable challenges with the security of the system. The development of the system SYDAM is hindered by systemic issues, fragments of the valuation process, lack of infrastructure, notably in the integration of the departments. Regional initiatives, including ECOWAS trade liberalization, and initiatives for interconnections, such as the SIGMAT, are necessary to stimulate intra-regional trade but have been delayed and are inconsistently observed. The recording program is part of the broader regional fight against value fraud and to bring more transparency into trading. Unique Contribution to Theory, Practice, and Policy: The report finds that integrated project management with responsibility agreed and security in place will result in successful digital reading. It suggests enhancing regional cooperation for uniform customs procedures, infrastructure development and adherence to international standards for example, the WTO Customs Valuation Agreement. For policy it focuses on the importance of ongoing capacity building, secure ICT environments, and regional integration approaches that encourage transparent, effective and fraud-proof customs regimes.